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File 071012

File 071012
Tab 1 - Potential Abusive Historical
Tab 1 - Potential Abusive Historical

IRS0000001468
IRS0000001469
IRS0000001470
IRS0000001471
File 071012
File 071012
Tab 2 - Potential Abusive
Tab 2 - Potential Abusive

IRS0000001472
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Corporation Sole The AOI and application will refer to "corporation sole" or "corporate sole". Forward case to Group 7824
2 Form 1023 may show only one person involved with the applicant. Titles like
Corporation Sole Overseer,
The Elder,
AOI and patriarch,
application willMatriarch, Administrator,
refer to "cOrporation Pastor,
sole" etc. The
or "corporate sole". Forward case to Group 7824 Open
applicant
Fonn 1023mayor may not
may show onlyrequest church
one person classification.
involved with the applicant. Titles like
3 Overseer, Elder, Patriarch, Matriarch, Administrator, Pastor, etc. The Open
applicant mayor may not request church classification.
3

4
3 Fictitious Exemption e ermma Ion er su milted appears questionable. May include incorrect Forward case to Group 7824
Open
45 Leiter information or may appear invalid due to format, font, etc.
43 Puerto Rico'"
Fictitious Exemption e ennlnausually
Applicant Ion er sua Puerto
has mitted appears
Rico address. questionable.
ActivitiesMay include
involve incorrect
elderiy or low Forward case to Group 7824
Letter information or may appear invalid dueand to format, font,programs.
etc. Open
5 income housing, operating a school, head-start The return
4 Puerto Rico'" address on
Applicant usually has a or
the original photocopy
Puerto of the envelope
Rico address. Activities may be
involve _ or low
elderly Forward case to Group 7824
~~~."I,iII!!IIiIl.l~~.IiI~~~~~.
incomehousing. operating a school, and head-start programs. The return
Federal government
L,;aiidiid.reiisjs.o.nllt.he.o.rig_i.na.lllo.riiPllh.ot.O.co.PiilY
IIinclude intention to build a 42 unit facili ,no ownership
iloiif~t.he.e.nv.e.lo~pe
grants is listed as the primary source of income. Other identifying factors
be_may
. Federal
of property,
government
Open

grants is listed
application showingas the primarysource of income. Other identifying factors Open
include intention to build a 42 unit facili ,no ownership of property,
appli~tion showing
6

IRS0000001473
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8
8 Charity Owned Life Applicant may show that it is the beneficiary of an insurance policy and/or Forward case to Group 7824
8 Insurance (CHOLl) annuity. Individual loans money (possibly their IRA) to the charity; charity
8 Charity Owned Life Applicant
or Annuity may show
used the money thatthe
to pay it ispolicy
the beneficiary of an insurance
costs/premiums and in turnpolicy and/or
the charity Forward case to Group 7824
Insurance (CHOLl) annuity. Individual
pays to the loans money
donor interest on the (possibly
loan. Maytheir IRA) to the
be referred charity;
to as charity
a Charity
or Annuity used
Owned theLife
money to pay(CHOLl).
Insurance the policyMa costs/premiums and in
be administered b turn the charity
pays to the donor interest on the loan. May be referred to asmay also be
a Charity Open
Owned
mentionedLifeinInsurance (CHOLl).Ma
the application. Programbeinvolves
administered
a high by
value insurance
policy, where the applicant will receive 10% of the face valuemay also be
of the . Open
mentioned
insurance ifinthey
the show
application.
that they Program (c)(3). ~ high value insurance
are 501involves
policy. where the applicant will receive 10% of the face value of the
9 insurance if they show that they are 501 (c)(3).
9

IRS0000001474
- ~- - - ------_. --~

11 "'~~_ ~~._ r -':<l'>-""",- =~~,.. :r

11 potentially Abusive Private foundations with identical narrative descriptions, 5 page trust Forward case to Group 7824
11 Family Foundation agreements,and husband I wife trustees. Open
12 11 potentially Abusive Private foundations with identical narrative descriptions, 5 page trust Forward case to Group 7824
12 Family Foundation
Pain Management agreements,
Pain management clinics inI wife trustees.
and husband applying for exemption under 501 (c)(3) Forward case to Group 7824 Open
12 Clinics ofthe Code. These clinics appear to be involved in abusive schemes as
they Open
12 Pain Management Pain are forming to clinics
management avoid state
in licensing and for
applying oversight requirements.
exemption under 501 (c)(3) Forward case to Group 7824
13 Clinics of the Code. These clinics appear to be involved in abusive schemes as
they are forming to avoid state licensing and oversight requirements. Open

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13

Forward case to Group 7824

Forward case to Group 7824 Open

Open

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IRS0000001476
File 071012
File 071012
Tab 3 - Emerging Issues
Tab 3 - Emerging Issues

IRS0000001477
Current Political 501 (c)(3) , 501 (c)(4), 501(c)(5), and 501 (c)(6) organizations with indicators of significant EI-1 x Forward case to Group 7822. Open
Issues amounts of political campaign intervention (raising questions as to exempt purpose
and/or
501 excess
(c)(3), private501
501 (c)(4), benefit). Note:
(c)(5), and 501advocacy action type with
(c)(6) organizations issues (e.g., lobbying)
indicators th;lt
of significant x
are currently
amounts listed on
of political the Caseintervention
campaign Assignment(raising
Guide questions
(CAG) do not
as tomeet this purpose
exempt criteria.
andlor excess private benefit). Note: advocacy action type issues (e.g., lobbying) that
are currently listed on the Case Assignment Guide (CAG) do not meet this criteria.

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IRS0000001478
File 071012
File 071012
Tab 4 - Coordinated Processing
Tab 4 - Coordinated Processing

IRS0000001479
-:;

5
Group Rulings Cases that involve group rulings. whether parent applying for; or subordinate 5 Forward case to Group 7829 Open - 8/25/11
5 leaving a group ruling need to be worked in Group 7829. The only exception is
Group Rulings cases
Cases that
that have
involve group
been autorulings, whether parent applying for; or subordinate
revoked.. 5 Forward case to Group 7829 Open - 8/25/11
6 leaving a group ruling need to be worked in Group 7829. The only exception is
cases that have been auto revoked..
6

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7 )

8 )

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IRS0000001480
File 071012
File 071012
Tab 5 - Watch List
Tab 5 - Watch List

IRS0000001481
(b) (6)

4
Medical Cases involving Medical Marijuana 5 2010 -#1 Forward case to Group 7888. (b) (6) (coordinator). Note: Open- 7
4 Marijuana the coordinator has permission to close "exclusively educational" 15-10
Medical Cases involving Medical Marijuana 5 2010 -#1 organizations.
Forward case to Group 7888. Denise Tamayo (coordinator). Note: Open- 7
Marijuana the coordinator has permission to close "exclusively educational" 15-10
organizations.

(b) (6)

Green Energy Organizations applying for 501C-3 status by providing green energy (electricity/power) to 14 Coordinate processing with (b) (6) Group 7827. Open -
Organizations other organizations 7/11/11
Organizations applying for 501C-3 status by providing green energy (electricity/power) to 14 Coordinate. processing with Mitch Steele, Group 7827. Open-
12 other organizations 7/11/11

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IRS0000001483