Q. Does the IRS process Form 1023-EZ and Form 1023 in the same way?​

A. Form 1023-EZ is reviewed by different IRS personnel, using different procedures.  Those procedures are set forth in section 7.20.9 of the Internal Revenue Manual. 

That said, there are many similarities in IRS processing of the two types of applications. Generally speaking, IRS procedures for appeals and conferences, disclosure, declaratory judgments, and requesting technical advice or §7805(b) relief, are all substantially the same.