Tax Notes logo
HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE MANUAL
Part 4. Examining ProcessChapter 75. Exempt Organizations Examination Procedures

4.75.32. Declaratory Judgment Cases And The Administrative Record

4.75.32. Declaratory Judgment Cases And The Administrative Record

Part 4. Examining Process

Chapter 75. Exempt Organizations Examination Procedures

Section 32. Declaratory Judgment Cases And The Administrative Record

4.75.32 Declaratory Judgment Cases And The Administrative Record

Manual Transmittal

January 24, 2024

Purpose

(1) This obsoletes IRM 4.75.32, Exempt Organizations Examination Procedures, Declaratory Judgment Cases and the Administrative Record.

Material Changes

(1) Obsolete IRM 4.75.32 has been incorporated into new IRM 4.70.11.

Effect on Other Documents

This obsoletes IRM 4.75.32, Declaratory Judgment Cases and the Administrative Record, dated May 2, 2019.

Audience

Tax Exempt and Government Entities Exempt OrganizationsExaminations

Effective Date

(01-24-2024)

Lynne Brinkley
Director, Exempt Organizations Examinations
Exempt Organizations/Government Entities
Tax Exempt and Government Entities

4.75.32.1 (01-24-2024)

OBSOLETE

(1) OBSOLETE

This data was captured by Tax Analysts from the IRS website on January 29, 2024.
Copy RID