IRS revokes 501(c)(7) status of a club whose hall and bar were open to the general public

Plain-English summary

A tax-exempt social club under section 501(c)(7) operated a clubhouse and bar
that, according to its own website, were open to the general public. Much of its
income came from renting the hall to non-members and local organizations and
from bar service at non-member functions, and the club did not track which
receipts came from members versus the public. It also collected no member dues
of its own (membership ran through an affiliated council), and it never responded
to the auditor's letters, calls, or document requests. Social clubs qualify for
exemption only when they are supported substantially by members and do not make
their facilities available to the public as a business; income from outsiders may
not exceed 35 percent of gross receipts, with no more than 15 percent from public
use of facilities. Because non-member income was substantial, recurring, and far
over those limits, effectively subsidizing members (private inurement), the IRS
revoked the exemption. The club must file corporate income tax returns.

Ruling snapshot

• Question: Does a 501(c)(7) club still qualify when it regularly rents its hall and runs its bar for the general public, earns most of its income from non-members, and keeps no member/non-member records?
• Outcome: Revocation (final adverse determination under Letter 6337)
• Key authorities: IRC § 501(c)(7); IRC § 512(a)(3)(B); Treas. Reg. § 1.501(c)(7)-1(a), (b); Rev. Proc. 71-17; Pub. L. 94-568; Rev. Ruls. 58-589, 60-324, 69-219, 79-145, 55-716, 74-30; United States v. Fort Worth Club, 345 F.2d 52 (1965); Polish American Club v. Commissioner, T.C. Memo. 1974-207; IRC § 7428

Full text (IRS public release)

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities

Date: February 15, 2022
Taxpayer ID number:
Form:
Number: 202246012
Release Date: 11/18/2022
Tax periods ended:
Person to contact:
Name:
ID number:
Telephone:
Fax:
UIL: 501.07-00

CERTIFIED MAIL - RETURN RECEIPT REQUESTED

Why we are sending you this letter

This is a final determination that you don't qualify for exemption from federal income tax under Internal
Revenue Code (IRC) Section 501(a) as an organization described in IRC Section 501(c)(7), for the tax periods
above. Your determination letter dated , is revoked.

Our adverse determination as to your exempt status was made for the following reasons: You have not
established that you are operated substantially for pleasure and recreation of your members or other
nonprofitable purposes and no part of the earnings inures to the benefit of any private shareholder within the
meaning of IRC Section 501(c)(7). You have exceeded the non-member income test for tax year ending

Organizations that are not exempt under IRC Section 501 generally are required to file federal income tax
returns and pay tax, where applicable. For further instructions, forms and information please visit www.irs.gov.

What you must do if you disagree with this determination
If you want to contest our final determination, you have 90 days from the date this determination letter was
mailed to you to file a petition or complaint in one of the three federal courts listed below.

How to file your action for declaratory judgment

If you decide to contest this determination, you may file an action for declaratory judgment under the provisions
of IRC Section 7428 in one of the following three venues: 1) United States Tax Court, 2) the United States Court
of Federal Claims or 3) the United States District Court for the District of Columbia.

Please contact the clerk of the appropriate court for rules and the appropriate forms for filing an action for
declaratory judgment by referring to the enclosed Publication 892, How to Appeal an IRS Determination on
Tax-Exempt Status. You may write to the courts at the following addresses:

United States Tax Court U.S. Court of Federal Claims U.S. District Court for the District of Columbia
400 Second Street, NW 717 Madison Place, NW 333 Constitution Ave., N.W.
Washington, DC 20217 Washington, DC 20439 Washington, DC 20001

Processing of income tax returns and assessments of any taxes due will not be delayed if you file a petition for
declaratory judgment under IRC Section 7428.

Letter 6337 (12-2020)
Catalog Number 74808E

Information about the IRS Taxpayer Advocate Service

The IRS office whose phone number appears at the top of the notice can best address and access your tax
information and help get you answers. However, you may be eligible for free help from the Taxpayer Advocate
Service (TAS) if you can't resolve your tax problem with the IRS, or you believe an IRS procedure just isn't
working as it should. TAS is an independent organization within the IRS that helps taxpayers and protects
taxpayer rights. Contact your local Taxpayer Advocate Office at:

Or call TAS at 877-777-4778. For more information about TAS and your rights under the Taxpayer Bill of Rights,
go to taxpayeradvocate.irs.gov. Do not send your federal court pleading to the TAS address listed above. Use
the applicable federal court address provided earlier in the letter. Contacting TAS does not extend the time to
file an action for declaratory judgment.

Where you can find more information
Enclosed are Publication 1, Your Rights as a Taxpayer, and Publication 594, The IRS Collection Process, for
more comprehensive information.

Find tax forms or publications by visiting www.irs.gov/forms or calling 800-TAX-FORM (800-829-3676).
If you have questions, you can call the person shown at the top of this letter.

If you prefer to write, use the address shown at the top of this letter. Include your telephone number, the best
time to call, and a copy of this letter.

Keep the original letter for your records.

Sincerely,

Sean E. O'Reilly
Director, Exempt Organizations Examinations

Enclosures:
Publication 1
Publication 594
Publication 892

Letter 6337 (12-2020)
Catalog Number 74808E

Department of the Treasury
Internal Revenue Service
Tax Exempt and Government Entities

Date: 06/23/2021
Taxpayer ID number:
Form:
Tax periods ended:
Person to contact:
Name:
ID number:
Telephone:
Fax:
Address:
Manager's contact information:
Name:
ID number:
Telephone:
Response due date:
Tracking #

Why you're receiving this letter

We enclosed a copy of our audit report, Form 886-A, Explanation of Items, explaining that we
propose to revoke your tax-exempt status as an organization described in Internal Revenue Code
(IRC) Section 501(c)(7).

If you agree

If you haven't already, please sign the enclosed Form 6018, Consent to Proposed Action, and
return it to the contact person shown at the top of this letter. We'll issue a final adverse letter
determining that you aren't an organization described in IRC Section 501(c)(7) for the periods
above.

After we issue the final adverse determination letter, we'll announce that your organization is no
longer eligible to receive tax deductible contributions under IRC Section 170.

If you disagree

1. Request a meeting or telephone conference with the manager shown at the top of this
   letter.
2. Send any information you want us to consider.
3. File a protest with the IRS Appeals Office. If you request a meeting with the manager or
   send additional information as stated in 1 and 2, above, you'll still be able to file a protest
   with IRS Appeals Office after the meeting or after we consider the information.

The IRS Appeals Office is independent of the Exempt Organizations division and
resolves most disputes informally. If you file a protest, the auditing agent may ask you to
sign a consent to extend the period of limitations for assessing tax. This is to allow the

Letter 3618 (Rev. 8-2019)
Catalog Number 34809F

IRS Appeals Office enough time to consider your case. For your protest to be valid, it
must contain certain specific information, including a statement of the facts, applicable
law, and arguments in support of your position. For specific information needed for a
valid protest, refer to Publication 892, How to Appeal an IRS Determination on Tax-
Exempt Status.

Fast Track Mediation (FTM) referred to in Publication 3498, The Examination Process,
generally doesn't apply now that we've issued this letter.

4. Request technical advice from the Office of Associate Chief Counsel (Tax Exempt
   Government Entities) if you feel the issue hasn't been addressed in published precedent
   or has been treated inconsistently by the IRS.

If you're considering requesting technical advice, contact the person shown at the top of
this letter. If you disagree with the technical advice decision, you will be able to appeal to
the IRS Appeals Office, as explained above. A decision made in a technical advice
memorandum, however, generally is final and binding on Appeals.

If we don't hear from you
If you don't respond to this proposal within 30 calendar days from the date of this letter, we'll
issue a final adverse determination letter.

Contacting the Taxpayer Advocate Office is a taxpayer right

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that can
help protect your taxpayer rights. TAS can offer you help if your tax problem is causing a
hardship, or you've tried but haven't been able to resolve your problem with the IRS. If you
qualify for TAS assistance, which is always free, TAS will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 877-777-4778.

For additional information
You can get any of the forms and publications mentioned in this letter by visiting our website at
www.irs.gov/forms-pubs or by calling 800-TAX-FORM (800-829-3676).

If you have questions, you can contact the person shown at the top of this letter.

Sincerely,

Sean E. O'Reilly
Director, Exempt Organizations Examinations

Enclosures:
Form 886-A
Form 6018
Publication 3498
Publication 892

Letter 3618 (Rev. 8-2019)
Catalog Number 34809F

Form 886-A Department of the Treasury - Internal Revenue Service Schedule number or exhibit
Explanations of Items
Name of taxpayer Tax Identification Number (last 4 digits) Year/Period ended

ISSUE

Whether the organization continues to qualify for exemption under Internal Revenue Code section
501(c)(7) when its facilities is open to the general public?

FACTS
The ( ) was incorporated in in the state of
and granted tax exempt status in under IRC § 501(c)(7) to provide social,
recreational and other activities to its members. The and clubhouse are located
at
The operates a and , that also include the
, a for profit restaurant with a bar, and the , a for profit
associated with organization President, . According to their website,
, all facilities are open to the general public. The income received
by the includes membership dues, , , and league fees. The members'
dues are paid yearly and include all , priority , % discount on all food at the
, and $ to participate in a . Non-member fees are listed
as unrelated business income.

The was selected for examination of tax forms and for tax year ending
. The name of the organization listed on both Forms and is:
The mission or most significant activities stated on the page 1, Part 1, Summary, line 1,
Briefly describe the organization's mission or most significant activities, of the Form is: To
provide and social activities for its members.

The website, states has been renamed as the
as of and mentions that is
accessible for members and non-member use. All other forms of directory or social media
promotion still use the name. The secretary of State for
shows that the is still in good standing and there are no filings for the
. Member and non-member fees are posted on the
website with different rates with members having priority reservations. Per website, they
are open , for either by reservation only

Current pricing is listed as:
MEMBERS — $ | $
MEMBERS — Walking only ( ) FREE

Catalog Number 20810W Page 1 www.irs.gov Form 886-A (Rev. 5-2017)

Form 886-A Department of the Treasury — Internal Revenue Service Schedule number or exhibit
Explanations of Items
Name of taxpayer Tax Identification Number (last 4 digits) Year/Period ended

NON-MEMBERS — $ | $
NON-MEMBERS - Walking only $ | $

The organization reported, as follows, the Total Revenue on its Form , Return of
Organization Exempt from Income Tax, for the Tax periods ending -

The organization listed amounts as non-member income derived from nonmember and
rentals that are included in unrelated trade or business income. The figures listed as unrelated
trade/business income for the periods ending and
have been reported on Form , Exempt Organization Business Income Tax Return, Part I:
Unrelated Trade or Business Income; Line 13: Total.

The unrelated trade/business income for the period ending , are figures
from Form Part VIII: Statement of Revenue: Column C: Unrelated Business Revenue, since
the organization has failed to file Form for this tax period:

Form ____
% Maximum amount of nonmember income $ $ $
—% of gross receipts $ $ $
Unrelated Trade/Business Income $ $ $
Total Revenue $ $ $
Percentage of non-member income % % %

On , Letter 3611, IDR and Publication 1 was sent to the Organization address of
record , requesting an appointment to examine the books and
records and activities of the Organization and to examine Forms and for the tax year
ended . There was no response from the Organization.
On , the agent again sent the Letter 3611, IDR and Publication 1 to the
Organization, as well as, the President listed on Form , , to his address on
Accurint listed as , Via . Again, received no response.

Catalog Number 20810W Page 2 www.irs.gov Form 886-A (Rev. 5-2017)

Form 886-A Department of the Treasury — Internal Revenue Service Schedule number or exhibit
Explanations of Items
Name of taxpayer Tax Identification Number (last 4 digits) Year/Period ended

On the agent sent Letter 3611, IDR and Publication 1 to the Organization
Treasurer listed on Form , , to his address listed on Accurint
. There was no response from

On , , , and the
Revenue Agent attempted to contact the organization via phone number , and left
messages for call back.

On and , the Revenue Agent attempted to contact
Organization President, , via phone number , and left messages for call
back.

On Revenue Agent attempted to contact Organization Treasurer ,
via phone number , and left message for call back.

Left several messages for call back and as of date, have not been contacted.

LAW

Internal Revenue Code (IRC) Section 501(c)(7) provides exemption from income taxes for clubs
organized for pleasure, recreation, and other nonprofitable purposes, substantially all of the
activities of which are for such purposes and no part of the net earnings of which inures to the
benefit of any private shareholder.

IRC Section 512(a)(3)(B) exempts social clubs only to the extent of their "exempt function
income," which is defined as the gross income from dues, fees, charges, and other income
generated by club members pursuant to the organizations' nonprofitable purposes. Income
received from the general public or from investments is treated as unrelated business taxable
income and is taxed at general corporate rates.

Treasury Regulation section 1.501(c)(7)-1(a) further provides that in general, this exemption
extends to social and recreation clubs which are supported solely by membership fees, dues, and
assessments. However, a club otherwise entitled to exemption will not be disqualified because it
raises revenue from members through the use of club facilities or in connection with club activities.

Treasury Regulation section 1.501(c)(7)-1(b) states that a club which engages in business, such
as making its social and recreational facilities available to the general public is not organized and
operated exclusively for pleasure, recreation, and other purposes, and is not exempt under section
501(a). Solicitation by advertisement or otherwise for public patronage of its facilities is prima facie
evidence that the club is engaging in business and is not being operated exclusively for pleasure,
recreation, or social purposes.

Catalog Number 20810W Page 3 www.irs.gov Form 886-A (Rev. 5-2017)

Form 886-A Department of the Treasury — Internal Revenue Service Schedule number or exhibit
Explanations of Items
Name of taxpayer Tax Identification Number (last 4 digits) Year/Period ended

Revenue Procedure 71-17, 1971-1 C.B. 683 sets forth guidelines for determining the effect of
gross receipts derived from public use of the club's facilities on exemption under section 501(c)(7)
of the Code. It states that where a club makes its facilities available to the general public to a
substantial degree, the club is not operated exclusively for pleasure, recreation, or other
nonprofitable purposes. It also describes the record-keeping requirements for social clubs with
respect to nonmember use of the club's facilities. If records are not maintained in accordance with
the Revenue Procedure, all receipts may be classified as nonmember income.

The term "general public," as used in that Revenue Procedure, means persons other than
members of a club, their dependents, or guests. A guest of a nonprofit social club defined in
Revenue Ruling 79-145, is an individual who is a guest of a member of the club and who ordinarily
does not reimburse the member for the guest's expenses. On the other hand, amounts paid to a
social club by visiting members of another social club are amounts paid by nonmembers, even
though both clubs are of like nature and the amounts paid are for goods, facilities, or services
provided by such social club under a reciprocal arrangement with such other social club.
Accordingly, in this case, the members of the other social clubs that attend the calcutta are not
guests of the members of the host club but are members of the general public within the meaning
of Rev. Proc. 71-17.

Rev. Proc. 71-17 also provides that a significant factor reflecting the existence of a nonexempt
purpose is the amount of gross receipts derived from use of club facilities by the general public. It
provides that gross receipts in excess of $2,500 and which make up more than 5% of total gross
receipts will demonstrate a nonexempt purpose.

Public Law 94-568 passed in 1976 amended IRC 501(c)(7) to allow exemption for social clubs
"substantially all of the activities of which" are for pleasure, recreation, and other nonprofitable
purposes and allow organizations to receive up to 35% of their gross receipts, including
investment income, from sources outside their membership without losing their exempt status.
Within this 35%, not more than 15% of gross receipts should be nonmember income.

Rev. Rul. 58-589, 1958-2 C.B. 266 sets forth the criteria for exemption under section 501(c)(7) of
the Code and provides that a club may lose its exemption if it makes its facilities available to the
general public. A club will not be denied exemption merely because it receives income from the
general public provided such participation is incidental to and in furtherance of its general club
purposes. To retain exemption a club must not enter into outside activities with the purpose of
deriving profit. If such income producing activities are other than incidental, trivial or nonrecurrent,
it will be considered that they are designed to produce income and will defeat exemption.

Rev. Rul. 60-324, 1960-2 C.B. 173. provides that a 501(c)(7) organization may lose its exemption
if it makes its club facilities available to the general public on a regular, recurring basis since it may

Catalog Number 20810W Page 4 www.irs.gov Form 886-A (Rev. 5-2017)

Form 886-A Department of the Treasury — Internal Revenue Service Schedule number or exhibit
Explanations of Items
Name of taxpayer Tax Identification Number (last 4 digits) Year/Period ended

no longer considered to be organized and operated exclusively for its exempt purpose. The
organization described in that ruling derived 12 to 17 percent of its total income from the general
public's use of its facilities was revoked as not being operated exclusively for pleasure, recreation
or other nonprofitable purposes.

Rev. Rul. 69-219, 1969-1 C.B. 153. states that a social club that regularly holds its golf course
open to the general public, charging established green fees that are used for maintenance and
improvement of club facilities, is not exempt under section 501(c)(7) of the Code.

In United States vs. Fort Worth Club of Fort Worth, Texas, 345 F. 2d. 52 (1965), described an
organization which operated a men's club in a 13-story downtown building, title to which was held
by its wholly-owned subsidiary. Half of the space was occupied by the club and the other half was
rented to tenants by the subsidiary which turned the net income over to the club. It held that the
club was not exempt because it derived substantial and recurring profit from a business altogether
unrelated to its activities as a social club.

Polish American club, Inc. vs. Commissioner, 33 T.C.M. (CCH) 925 (1974) T.C. Memo. 1974-207
held that the statutes and regulations require that exempt social clubs be organized and operated
exclusively for pleasure, recreation and other nonprofitable purposes. The case law has modified
this requirement by allowing social clubs to qualify for exemption under section 501(c)(7) when its
outside profits were: (1) strictly incidental to club activities, not as a result of an outside business;
and (2) either negligible or nonrecurring. However, when the outside income is both substantial
and recurring, the statutory requirements are not satisfied, and the social club is not exempt from
tax.

TAXPAYER'S POSITION
Taxpayer's position has not been provided and is unknown at this time.

GOVERNMENT'S POSITION

is not a social club as described in IRC Section 501(c)(7) and Treas. Reg. Section
1.501(c)(7)-1(a) because extensive use of club facility by nonmembers on a regular basis reveals
does not primarily fulfill a pleasure, recreation, or other non-profitable purpose.
Specifically, primarily conducts rental activities with the general public and for activities
open to the general public, it also provides bar service during nonmember functions and does not
track receipts received between member and nonmember patrons. receives substantial
nonmember income to support its operations and upkeep the facility.

Catalog Number 20810W Page 5 www.irs.gov Form 886-A (Rev. 5-2017)

Form 886-A Department of the Treasury — Internal Revenue Service Schedule number or exhibit
Explanations of Items
Name of taxpayer Tax Identification Number (last 4 digits) Year/Period ended

Per Treas. Reg. Section 1.501(c)(7)-1(a), exemption extends to social and recreation clubs which
are supported solely by membership fees, dues and assessments. does not collect
member dues as the membership is limited to the Council members and they pay dues directly to
the Council. Based on its sources of income, does not qualify for exemption because it is
supported substantially through the rental of the facility to nonmembers including local
organizations in the community and the public individuals.

Per Treas. Reg. Section 1.501(c)(7)-1(b), when a club engages in business it is not organized and
operated exclusively for pleasure, recreation and other nonprofit purposes. The evidence
presented throughout the examination indicates that has allowed nonmembers to utilize
its facilities, by renting the hall to the public and making the bar available to nonmembers. As
described in Rev. Rul. 58-589, although a club may receive some income from the general public,
substantially all of activities are dealing with nonmembers that are clearly not incidental
and not in furtherance of general club purposes, and income from that participation have inured to
the benefit of the members therefore, preclude exemption under Section 501(c)(7) of the Code.

Both Rev. Rul. 55-716 and Rev. Rul. 74-30 state that commingling of members and personal
contacts must play a material part in the activities of the organizations. Social clubs are typically
formed to provide members with recreational facilities. These members are a group of individuals
that bound together by a common objective directed toward pleasure, recreation or similar
nonprofit purposes.

However, based on the facts presented, does not show there is significant commingling
of its members. The general public are not members of . It is regularly engaged in the
conduct of substantial and profitable activities with nonmembers and services to the general public
adversely affect Status.

Rev. Proc. 71-17 describes the term "general public" persons other than members of a club, their
dependents, or guests. Since guests invited by members pay for their own drinks, the
guests therefore are also treated as nonmembers per Rev. Rul. 79-145.

is like the organization described in Rev. Rul. 60-324. If discontinues its
involvement with outsiders, a substantial increase in annual membership dues would be
necessary to sustain its operations. is also similar to the organization described in Rev.
Rul. 69-220 that did not qualify for exemption under section 501(c)(7) of the Code.
activities of the general public are conducted for the purpose of generating income, decreasing the
amounts generally to be contributed by club members. Such income received from sources
outside of membership is substantial and is supporting operations, and as it is
decreasing the obligations of funds required to be paid by membership, it inures to the benefit of
members.

Catalog Number 20810W Page 6 www.irs.gov Form 886-A (Rev. 5-2017)

Form 886-A Department of the Treasury — Internal Revenue Service Schedule number or exhibit
Explanations of Items
Name of taxpayer Tax Identification Number (last 4 digits) Year/Period ended

Various court decisions discussed the permissible volume of nonmember income. Like the court
case United States vs. Fort Worth Club of Fort Worth, a substantial portion of income is
from renting the facility to nonmembers. Based on examination of Form for the year ended
and inspection of prior and subsequent years returns, over % — % of
revenue was received from nonmember sources on a recurring basis and was substantial.
These gross receipts help to defray the cost of recreational activities and operating expenses for
the members, resulting in private inurement to the members which precludes tax exemption.

is also like the court case in Polish American club, Inc. vs. Commissioner, in that it
makes the facility available to the general public, for a fee, represented a substantial activity
disqualifying from exemption under section 501(c)(7) of the Code.

A substantial portion of income is generated from business involved with the general
public. By receiving over % of its revenue from nonmembers, fails the 15% gross
income level set forth by Public Law 94-568. does not meet the facts and circumstances
exception for this income test as its activities are regular and substantial in relation to the total
income.

Moreover, did not follow record-keeping requirements outlined in Rev. Proc. 71-17.
Therefore, it was determined that nearly all of the income received from the public's use of
facilities was from nonmembers, which was more than % of total revenue for the exam
year. Because the nonmember use of the facility is substantial in this case, the presumption is that
all unrelated business income which made up % of total revenue is treated as nonmember
income.

As a result, has greatly exceeded the 15% and 35% threshold amounts of their gross
receipts, including investment income, from sources outside their membership during the exam
year. Meaning within this 35%, not more than 15% of gross receipts should be nonmember
income. is clearly engaged in a substantial amount of nonexempt activity and its exempt
status should be revoked because it is not primarily engaged in section 501(c)(7) activities

In case the tax exemption status of is revoked, will be liable to file Form 1120
return beginning the effective date of revocation. Therefore, there is no longer a need to raise the
additional tax per IRC Section 511-513 for unrelated business income on nonmember activities.

CONCLUSION

As of this date, there has been no response received or actions taken by the organization to
contact Revenue Agent for discussion of pending examination issues. Revocation is being
proposed based on available information reported by the organization on their tax returns and
what is available through internet research demonstrating they do not qualify for exemption.

Catalog Number 20810W Page 7 www.irs.gov Form 886-A (Rev. 5-2017)

Form 886-A Department of the Treasury — Internal Revenue Service Schedule number or exhibit
Explanations of Items
Name of taxpayer Tax Identification Number (last 4 digits) Year/Period ended

The fails to establish that it is a social and recreational club that qualifies for exemption from
federal income tax under section 501(c)(7) of the IRC and section 1.501(c)(7)-1 of the Treasury
Regulations because its facilities are open to the public.

Revenue Ruling 58-589 reasons that a club which engages in business, such as making its social
and recreational facilities available to the general public may not be considered as being
organized and operated exclusively for pleasure, recreation or social purposes.

fails to meet the requirements for exemption under section 501(c)(7) of the Code. First, it
regularly receives a substantial amount of its income from nonmember sources on a recurring
basis with the result that portions of its net earnings inure to members by reducing the
membership dues revenue required to support

Accordingly, is not entitled to tax exemption under 501(c)(7) of the Code and its tax-
exempt status should be revoked, effective . Form , U.S. Corporation
Income Tax, should be filed for tax year ending and thereafter.

You have the right to file a protest if you disagree with this determination. To protest, you must
submit a statement of your position and fully explain your reasoning within 30 days from the date
of this letter. Details of filing a protest can be found in the enclosed publications. We will consider
your statement and decide if that information affects our determination. If your statement does not
provide a basis to reconsider our determination, we will forward your case to Appeals Office.

If you agree with this conclusion, please sign and return the enclosed Form 6018.

Catalog Number 20810W Page 8 www.irs.gov Form 886-A (Rev. 5-2017)