TN 16 (06-04)
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 he/she
meets the requirements.
When there are inquiries regarding a particular sect, explain that exemptions are
granted to individual members, rather than whole sects.