Sec. 3102. NOTICE REQUIRED BEFORE REVOCATION OF TAX-EXEMPT STATUS FOR FAILURE TO FILE RETURN
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## SEC. 3102 NOTICE REQUIRED BEFORE REVOCATION OF TAX-EXEMPT STATUS FOR FAILURE TO FILE RETURN ###
(a)In General **[**[26 U.S.C. 6033](/us/usc/t26/s6033)**]** Section 6033(j)(1) is amended by striking “ If an organization ” and inserting the following: > > ##### “(A) Notice > > 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 the organization— > > > ###### “(i) > > that the Internal Revenue Service has no record of such a return or notice from such organization for 2 consecutive years, and > > > ###### “(ii) > > about the revocation that will occur under subparagraph
(B)if the organization fails to file such a return or notice by the due date for the next such return or notice required to be filed. > > The notification under the preceding sentence shall include information about how to comply with the filing requirements under subsections (a)(1) and (i). > > > ##### “(B) Revocation > > If an organization ” > . ###
(b)Effective Date **[**[26 U.S.C. 6033 note](/us/usc/t26/s6033)**]** The amendment made by this section shall apply to failures to file returns or notices for 2 consecutive years if the return or notice for the second year is required to be filed after December 31, 2019. ## Subtitle C Revenue Provision
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Sec. 3102
NOTICE REQUIRED BEFORE REVOCATION OF TAX-EXEMPT STATUS FOR FAILURE TO FILE RETURN
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