4.75.35. Fraud and Abusive Transaction Procedures

Manual Transmittal

January 25, 2024

Purpose

(1) This transmits obsoleted IRM 4.75.35, Exempt Organizations Examination Procedures, Fraud and Abusive Transaction Procedures.

Material Changes

(1) Obsoleted IRM 4.75.35 as the entire manual was incorporated into new IRM 4.70.13.

Effect on Other Documents

This obsoletes IRM 4.75.35, "Fraud and Abusive Transaction Procedures" dated August 10, 2020.

Audience

Tax Exempt and Government EntitiesExempt Organizations and Government EntitiesExaminations

Effective Date

(01-25-2024)

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