Declaratory Judgments - Availability of Administrative Remedies


The administrative remedies that must be exhausted within the Internal Revenue Service include these steps:

  1. Filing a substantially completed application Form 1023 or the filing a request for a determination of foundation status;
  2. If an application is filed late, requesting an extension of time;
  3. Submitting timely all additional information requested to perfect an exemption application or request for determination of private foundation status; and
  4. Exhausting all administrative appeals available within the Service, including protest of an adverse determination or ruling on an exemption application from the Exempt Organizations Determinations.

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