campaigns and campaign expenditures.
In FY 2012, EO
redesigned Form 990
What approximate time
The IRS routinely receives examination referrals from a variety
sources includingthe public, media, Members of Congress or their staff, and has a long standingprocess for handling referrals so that they receive
impartial, independent reviewfrom career employees. When the IRS receives a referral about a particularorganization, it
promptly forwarded to the Classification unit
the ExemptOrganizations (EO) Examination office
Dallas, Texas. Pursuant to IRM18.104.22.168(1), within 30 days
receiving the referral, the Classification staff beginsevaluating whether the referral has examination potential, should be considered
afuture year, needs additional information to make a decision, or falls within thecategories
matters that are referred for
Referral Committee review.
AlthoughIRM 22.214.171.124(1) sets a goal of 90 days to complete reviews
referrals, the time ittakes to fully review a particular referral varies, depending
such factors as theissues involved and the availability of relevant information (i.e. organization's Forms990, external sources such as media reports, internet searches, etc.).
which the IRS needs additional information about the subject
not readily available, such
its Form 990 that has not been filed yetfor the tax year at issue, Classification may suspend classifying the referral andplaces it
the follow-up category until the additional information
available. Oncethe additional information
received, reviewed, and supports the referral beingclassified as having examination potential, the referral is sent to unassignedinventory, until a revenue agent with the appropriate level
experience for theissues involved
available to conduct
inventory, there are numerous factors that can affect how long it takes tocomplete the examination process. While it
difficult to predict how long any singleexamination will take, for cases closed
2011, the average time it took to closea case was 210 days.c.
in the enforcement
Pursuant IRM 4.75.5(4), cases forwarded for Committee review include those: containingevidence or allegations
lobbying activities; involving sensitive information submittedby
Congress (or Congressional staff); or involving other factorsindicating that review
the EO Referral Committee would be desirable for reasons