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 Form 13909, IRS Complaint (Referral Process) for Exempt OrganizationsPDF Form 4564, Initial contact letter and document requestPDF - 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 Publication 892, How to Appeal an IRS Decision on Tax-Exempt StatusPDF Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don't AgreePDF Representation by tax professionals
