Part 4. Examining Process
Chapter 75. Exempt Organizations Examination Procedures
Section 40. Employment Tax Audit Procedures
4.75.40 Employment Tax Audit Procedures
Manual Transmittal
January 25, 2024
Purpose
(1) This obsoletes IRM 4.75.40, Exempt Organization Examination Procedures, Employment Tax Examination Procedures.
Material Changes
(1) Obsoleted IRM 4.75.40 has been incorporated into new IRMs 4.70.11, 4.70.12, 4.70.13, 4.70.14 and 4.70.18.
Effect on Other Documents
This obsoletes IRM 4.75.40, Employment Tax Examination Procedures, dated December 18, 2019.
Audience
Tax Exempt and Government EntitiesExempt Organizations and Government Entities
Effective Date
(01-25-2024)
Lynn Brinkley
Director, Exempt Organizations Examinations
Exempt Organizations/Government Entities
Tax Exempt and Government Entities
