FAQs - Determination Letter Process - What happens to my application once IRS receives it?
Once IRS receives an application at the Processing Center in Covington, Kentucky, we process the user fee payment and establish the application on our inventory control system. Then we forward the application to the Federal Office Building in Cincinnati where an Employee Plans specialist reviews the file to determine whether:
- the application is on-cycle
- the correct user fee is paid in full
- the required forms are properly completed, signed, and dated
- the plan document and amendment(s) are included
- any previously submitted application related to the plan is still open
If the plan sponsor submits all required items and information and we determine the plan is qualified without further development, we accept the application.
If the application is missing minor information, we’ll assign the application to a specialist to secure the missing information (commonly referred to as Accelerated Processing). If we can’t approve the application as filed or by securing minor items, we may return it to the applicant or representative. We place off-cycle applications (as defined in Revenue Procedure 2007-44) in suspense and process them after we process all on-cycle applications. EP specialists will FAX, telephone or write the plan sponsor and/or Power of Attorney for additional information or plan amendments as needed.
NOTE: We randomly select some applications to review before they are closed as part of our internal quality review process. This process ensures that we treat issues consistently and maintains quality in our review and case development processes.
The IRS does not issue determination letters until at least 60 days after receipt of the application to allow interested parties adequate amount of time to submit comments.