Record an automatic revocation under section 6033(j)
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- List the annual returns or notices the file shows for the last three years, and the due date of the third. Do not draft a show-cause response.
- What the lawyer must review
- IRC 6033(j)(1)(A): if an organization described in subsection (a)(1) or (i) fails to file the annual return or notice required under either subsection for 2 consecutive years, the Secretary shall notify it that the Internal Revenue Service has no record of such a return or notice for those 2 years, and about the revocation under subparagraph (B) if it fails to file by the due date for the next return or notice. The notice includes information about how to comply with subsections (a)(1) and (i). Subparagraph (B): if the organization fails for 3 consecutive years, its status as an organization exempt from tax under section 501(a) is considered revoked on and after the date set by the Secretary for filing the third annual return or notice, and the Secretary shall publish and maintain a list. Reinstatement requires an application, even if the organization was not originally required to apply. If reasonable cause is shown to the satisfaction of the Secretary, exempt status may, in the Secretary's discretion, be reinstated effective from the date of the revocation. The IRS automatic-revocation page says organizations that do not file for three consecutive years automatically lose tax-exempt status, effective on the original filing due date of the third annual return or notice, citing section 6033(j). The published list covers failure to file a required Form 990, Form 990-EZ, Form 990-PF, or Form 990-N for three consecutive years. The same page says most tax-exempt organizations, other than churches and certain church-related organizations, are required to file an annual return or notice, that the law prohibits the IRS from undoing a proper automatic revocation and does not provide an appeal, and that the organization must apply for reinstatement. The linked page on the four ways to be reinstated was not opened. Subsections (a)(1) and (i) were not opened beyond this cross-reference. Do not invent a show-cause period.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes preparing preliminary structure or wording. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Check the current court or regulator requirements, prescribed form and attachments for the intended document and filing.
- Review operative clauses in the complete document, including definitions, cross-references, schedules and inconsistencies with the instructions.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.