On March 14, 2006, the IRS Commissioner said: As to tax exempt institutions, I expect scrutiny of this sector to intensify, not diminish. IRS Audits of Tax-Exempt Organizations describes the procedures and practices of the IRS in its audits of tax-exempt organizations.  It will also delve into the audit issues of the day and provide advice as to how to cope with an IRS exempt organizations examination. Sections covered include: organization of the IRS, IRS examination authority, the role of courts, examination procedures and guidelines, audit priorities, church audit rules, coping with IRS audits, best practices, retention or revocation of exemption, intermediate sanctions, and litigation. Appendices include sources of law as well as useful forms.