4.75.34. Procedures for Disposition of IRC 501(p) Cases

Manual Transmittal

January 24, 2024

Purpose

(1) This obsoletes IRM 4.75.34, Exempt Organizations Examination Procedures, Procedures for Disposition of IRC 501(p) Cases.

Material Changes

(1) Obsoleted IRM 4.75.34 has been incorporated into new IRM 4.70.14.

Effect on Other Documents

This obsoletes IRM 4.75.34, Procedures for Disposition of IRC 501(p) Cases, dated May 29, 2019.

Audience

Tax Exempt and Government EntitiesExempt OrganizationsExaminations

Effective Date

(01-24-2024)

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