Exempt Organizations Examination Process Guide - Section 2 - Initiating an Examination


This section of the Guide explains and provides examples of techniques and procedures used to select exempt organizations for examinations, contact taxpayers and their representatives, schedule appointments and request initial information. This section also describes taxpayer rights to be informed of the EO examination process.

  • Initiating an examination
    • IRS Complaint (Referral Process) for Exempt Organizations (Form 13909PDF)
  • Initial contact letter and document request - Form 4564PDF: The initial contact letter provides a list of information that the examiner needs to have available at the beginning of the examination process
  • Taxpayer rights and appeal procedures