Can the IRS “undo” my organization’s automatic revocation? May my organization appeal its automatic revocation? If an organization on the Auto-Revocation List has documentation that it met its filing requirement for one or more years during the three year period, what should it do? If an organization on the Auto-Revocation List has a letter from the IRS stating that it does not have an annual filing requirement, what should it do? Why does a federal credit union appear on the Auto-Revocation List, even though it is not required to file an annual return? If an organization on the Auto-Revocation List has been legally formed for less than three years, what should it do? Return to list of FAQ categories.