TN 48 (09-24)
RS 01802.282 Handling Inquiries in the FO — Procedure
Refer inquiries regarding individual exemptions to the IRS. Do not discuss the pros
and cons of filing nor attempt to advise an individual regarding whether or not they
meet the requirements.
When there are inquiries regarding a particular sect, explain that exemptions are
granted to individual members, rather than whole sects.