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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

EO Abusive Tax Avoidance Transactions

Tax-exempt organizations, by definition, are exempt from federal income tax under various provisions of the Internal Revenue Code. However, some are directly involved in abusive tax avoidance transactions (ATATs). In addition, because they are tax-indifferent, tax-exempt organizations are, at times, used by for-profit entities as accommodation parties in these transactions. Identifying and responding to ATATs involving tax-exempt organizations is critical to the IRS objective of discouraging and deterring non-compliance within tax-exempt and government entities. Former Commissioner Everson emphasized this in a hearing conducted by the Committee on Finance, U.S. Senate on Charitable Giving Problems and Best Practices.

Additional information

 


 

Report an Abusive Transaction Involving an Exempt Organization

You may use Form 13909, Tax-Exempt Organization Complaint (Referral) Form, to report an abusive transaction involving an exempt organization. To send a written complaint by mail, send to the following address:

IRS
EO Referrals
MC 4910DAL
1100 Commerce Street
Dallas, TX 75242

In addition, the IRS Office of Tax Shelter Analysis maintains a hotline that can be used to provide information about abusive tax shelters.