Part 4. Examining Process
Chapter 75. Exempt Organizations Examination Procedures
Section 8. Compliance Strategies and Critical Initiatives
4.75.8 Compliance Strategies and Critical Initiatives
Manual Transmittal
September 27, 2019
Purpose
(1) This transmits obsolete IRM 4.75.8, Exempt Organizations Examination Procedures, Compliance Strategies and Critical Initiatives.
Material Changes
(1) On May 1, 2017, Tax Exempt and Government Entities underwent a reorganization. The new Compliance, Planning & Classification function absorbed several groups previously housed in Exempt Organizations Examination Planning and Review, and accepted ownership of this manual. The new IRM 4.70.6, TE/GE Examinations, Classification & Case Assignment Procedures, supersedes this manual.
Effect on Other Documents
This supersedes IRM 4.75.8, Exempt Organizations Examination Procedures, Compliance Strategies and Critical Initiatives, dated September 9, 2016.
Audience
Tax Exempt and Government EntitiesExempt OrganizationsExaminations
Effective Date
(09-27-2019)
Sean E. O’Reilly
Director, Compliance, Planning & Classification
Tax Exempt and Government Entities
