Timothy Berger Addresses Challenging Revocations to Tax-Exempt Status at ABA Fall Tax Meeting

Various tax-exempt organizations have recently been threatened with having their tax-exempt status revoked. The panelists will discuss applicable procedures before a tax-exempt organization can have their tax-exempt status revoked, including audit procedures, administrative appeal rights, and actions to challenge that determination in a declaratory judgment action before the United States Tax Court, the United States Court of Federal Claims, and/or the U.S. District Court for the District of Columbia. The panelists will also discuss best practices for litigating these declaratory judgment actions.