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Issue Unsupported By Administrative Record Should Be Conceded

FSA 1993-529

DATED
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    exempt organizations, qualification
  • Industry Groups
    Nonprofit Sector
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-950 (2 original pages)
  • Tax Analysts Electronic Citation
    1999 TNT 15-104
Citations: FSA 1993-529

 

INTERNAL REVENUE SERVICE

 

MEMORANDUM

 

CC:EE:TL-N-* * *

 

Br:* * *

 

 

date: * * *

 

 

to: District Counsel,

 

 

from: Assistant Chief Counsel (Employee Benefits and

 

Exempt Organizations) CC:EE

 

 

subject: * * *

 

 

[1] This is in response to your * * * request for formal field service advice in the above-entitled case.

 

ISSUE

 

 

[2] Based on the I.R.C. section 7611 examination of the above * * * for the years * * * which years the * * * will concede in a stipulated decision, is there any objection to the Service's conceding * * * on the basis that there is no evidence in the administrative record to support a determination of non-exempt status.

 

CONCLUSION

 

 

[3] We have no objection to your conceding * * * in the stipulated decision which also includes the * * * stipulated concession for * * * the years actually examined. Thus, all years which were petitioned to the Tax Court will have been disposed of in the stipulated decision.

 

DISCUSSION

 

 

[4] This matter has been the subject of several informal field service advices between * * * of this office and * * * and * * * of your office. The * * * is agreeable to a stipulated decision of non- exemption, upholding the Service's revocation for the examined years * * *. Thus, if the * * * desires recognition of exemption from the Service, it must file a Form 1023 application.

[5] As you point out, the years * * * were not examined yet the revocation was made retroactive to that date. There is no evidence in the administrative record supporting non-exemption for those years. It is highly problematical whether discovery would be allowed for the unexamined years and, if allowed, what evidence could be found to support Service position. Those are old years, and Service concession will not adversely impact any related matter. Therefore, we have no objection to your tactical decision to terminate this litigation in the fashion you propose. We assume you will undertake any necessary coordination with the Exempt Organizations Examination Branch in the key District.

[6] Since this petitioner is being listed in the Internal Revenue Bulletin as subject to the validation provisions of I.R.C. section 7428(c), please send us a copy of the decision promptly after it is entered.

[7] This document may include confidential information subject to the attorney-client and deliberative process privileges, and may also have been prepared in anticipation of litigation. This document should not be disclosed to anyone outside the IRS, including the taxpayer(s) involved, and its use within the IRS should be limited to those with a need to review the document in relation to the subject matter or case discussed herein.

Michael A. Thrasher

 

 

By: Chief, Branch * * *

 

Office of Associate Chief

 

Counsel (Employee Benefits

 

and Exempt Organizations)
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    exempt organizations, qualification
  • Industry Groups
    Nonprofit Sector
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1999-950 (2 original pages)
  • Tax Analysts Electronic Citation
    1999 TNT 15-104
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