4.75.10. Exempt Organization Pre-contact Procedures

Manual Transmittal

January 31, 2024

Purpose

(1) This obsoletes IRM 4.75.10, Exempt Organizations Examination Procedures, Exempt Organization Pre-contact Procedures.

Material Changes

(1) Obsoleted IRM 4.75.10 has been incorporated into new IRMs 4.70.11, 4.70.12 and 4.70.13.

Effect on Other Documents

This obsoletes IRM 4.75.10 dated November 14, 2019.

Audience

Tax Exempt and Government EntitiesExempt OrganizationsExaminations

Effective Date

(01-31-2024)

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