Automatic Exemption Revocation for Non-Filing: No Expedited Review Process for Automatically Revoked Organizations Requesting Reinstatement
Will the IRS expedite my organization’s application for reinstatement of tax-exempt status?
The IRS will not expedite the review of applications of automatically revoked organizations requesting reinstatement of tax-exempt status. Any organization, whether new or automatically revoked, may request expedited processing of their application if it meets the existing criteria for such treatment.
If you are applying for reinstatement of tax-exempt status, the IRS requests that you write “Automatically Revoked” at the top of your application and on the mailing envelope. This will ensure that your application goes to a specialist trained to handle these applications. Small organizations eligible for transition relief will instead want to write “Notice 2011-43” at the top of the application and on the mailing envelope. See Notice 2011-43.
