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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 8. Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations

21.3.8  Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations

All Official Use Only content has been replaced with ≡.

21.3.8.1  (10-17-2006)
TE/GE TELEPHONE OPERATIONS OVERVIEW

  1. This section contains information and guidelines for use by Customer Service Representatives (CSRs), and Customer Service Specialist (CSSs) in responding to inquiries from the Tax Exempt/Government Entities (TE/GE) Customers.

  2. The TE/GE Telephone Operation provides assistance to customers who need:

    1. Confirmation of the status of an application

    2. A letter issued affirming tax exempt status

    3. Answers to miscellaneous Exempt Organization (EO), Employee Plan (EP), and Government Entity (GE) issues

  3. Assistors may also need to refer to the following:

    • IRM 2.3.10 Command Codes MFREQ and RECON

    • IRM 2.3.11 Command Codes TXMOD and SUMRY

    • IRM 2.3.12 Command Code ACTON

    • IRM 2.3.15 Command Code ENMOD

    • IRM 2.3.31 Command Codes CFINK and RPINK for CAF Inquiry

    • IRM 2.3.37 Command Code UPTIN for the GUF System

    • IRM 2.3.47 Command Codes INOLE, EOGEN, and SPARQ

    • IRM 2.3.59 Command Codes BMFOL and BMFOR

    • IRM 2.3.60 Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, and FINDE

    • IRM 2.4.4 Command Code MESSG

    • IRM 2.4.9 Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG

    • IRM 2.4.10 Command Codes EOREQ and EOCHG

    • IRM 2.4.13 Command Code TERUP

    • IRM 2.4.28 Command Codes STAUP, STATI, STATB

    • IRM 3.5.20-1, Processing Requests for Tax Return/Return Information (RAIVS)

    • IRM 3.11.12, Exempt Organization Returns (Code & Edit)

    • IRM 3.11.22, Employee Plan Returns (Code & Edit)

    • IRM 3.11.26, Miscellaneous Tax-Exempt Governmental Entities (TE/GE) Tax Returns

    • IRM 3.12.278, Exempt Organization Unpostable Resolution

    • IRM 3.13.12, Exempt Organization Account Numbers (Entity)

    • IRM 3.13.36, EPMF Account Numbers (Entity)

    • IRM 21.5.11, Employee Plan Accounts

    • IRM 7.25.1.1.1, Exempt Organizations Determinations Manual - Introduction, Cumulative List (Publication 78)

    • IRM 7.25.2, Exempt Organizations Determinations Manual, Simple Parent Title Holding Corporations

    • IRM 7.25.3, Exempt Organizations Determinations Manual, Religious, Charitable, Educational, Etc., Organizations

    • IRM 11.3, Disclosure of Official Information

    • IRM 13.1.7, Taxpayer Advocate Case Processing

    • IRM 20.1.8, Employee Plans and Exempt Organizations Penalties

    • IRM 21.1.3, Operational Guidelines Overview

    • IRM 21.3.1, Taxpayer Contacts Resulting from Notice Issuance

    • IRM 21.3.3, Incoming and Outgoing Correspondence/Letters

    • IRM 21.3.5, Referrals

    • IRM 21.7.7, Exempt Organizations and Tax Exempt Bonds

    • IRM 21.10, Quality Assurance

    • Document 6023, Group Exemption Roster (GEN Roster)

    • Document 6209, ADP and IDRS Information

    • Document 6379, Exempt Organizations Management Information Systems Codes

    • Document 6476, Employee Plans Computer System Codes

  4. Throughout this manual, references are made to actions required by management. If a manager delegates authority to someone to act on behalf of management, the person who is designated is considered management regarding the item(s) at hand. Therefore, no reference is made in this IRM to "management or their designee," "lead," "analyst," etc.

  5. Throughout this manual, references are made to giving call back requests to a manager. The manager will return the call to the customer by the close of the following business day.

  6. This IRM includes information and instructions to answer TE/GE Telephone Operation calls and cannot cover all situations.

21.3.8.1.1  (10-01-2006)
Customer Service Commitment to Quality

  1. The IRS is committed to a customer service program which encourages taxpayers to comply voluntarily with the tax laws and assist them in meeting their obligations.

  2. The TE/GE Telephone Operation is committed to achieving excellence in the service it provides to its customers. We provide our customers with assistance in a manner that warrants the highest degree of public confidence. Representatives practice courtesy and proper communication techniques while ensuring that responses are technically and procedurally accurate and complete.

  3. The pursuit of efficiency, ensuring that the workload is handled as expeditiously as possible, is balanced with a careful consideration of how effectively we provide service to our customers. Doing the right thing the first time is our goal.

  4. In order to ensure quality service for our customers, telephone calls are monitored to establish a valid and reliable means to measure the quality of service.

  5. Management is responsible for ensuring adequate training is provided to each assistor. You, as an assistor, are encouraged to work with your manager to ensure you receive proper procedural, technical and account issues training, as well as to request additional read time as necessary.

21.3.8.1.1.1  (10-01-2006)
Quality Review

  1. The Quality Review process is a valuable tool for the success of our operation.

  2. The objective of Quality Review is to collect data that provides a basis for measuring and improving program effectiveness by:

    1. Identifying defects resulting from site, systemic, and taxpayer actions or inaction

    2. Analyzing the reason(s) for defect occurrence

    3. Identifying defect trends

    4. Recommending and initiating corrective action; and

    5. Following up with process review and analysis to ensure the corrective action was effective

21.3.8.1.2  (10-01-2006)
Customer Service Role

  1. Quality customer service is the primary goal of TE/GE Telephone Operations and is an integral part of the Internal Revenue Service (IRS) Balanced Measures.

  2. TE/GE Telephone Operations recognizes that customer education is key to voluntary compliance within the Federal tax laws and regulations.

  3. TE/GE Telephone Operations strives to ensure a consistent, uniform policy of quality service to all customers and to encourage the highest level of public confidence in the efficiency and effectiveness of the Service.

21.3.8.2  (11-02-2006)
BOMB THREATS AND SUICIDE THREATS OVERVIEW

  1. For bomb threats, see IRM 1.4.19.3.6.3.

  2. For suicides, see IRM 1.4.19.3.6.4.

21.3.8.2.1  (11-02-2006)
Potentially Dangerous Taxpayer (PDT)

  1. For PDT, see IRM 21.3.3.3.2.

21.3.8.3  (10-01-2006)
RESEARCH, SYSTEMS AND MISCELLANEOUS PROCEDURES

  1. This section serves as a guide to research tools and miscellaneous procedures used by TE/GE Telephone Operations.

21.3.8.3.1  (05-01-2007)
Automated Research Systems

  1. The following is a list of automated research systems that can be utilized:

    AUTOMATED RESEARCH SYSTEMS
    SYSTEM DEFINITION
    EDS
    (EP/EO Determination System)

    Note:

    When researching EDS, rely on the DLN only for current applications.

    		 This system is the determination application control database for both Exempt Organizations and Employee Plans. It can be researched by inputting the EIN, DLN, case number, name control, or name control and zip code. It identifies status of applications, subsequent amendments and follow-up actions. See Document 6379, Exempt Organizations Management Information Systems, and Document 6476, Employee Plans Systems Codes, to assist in understanding the coding used in this system.
    IDRS
    (Integrated Data Retrieval System)    		 This system is the primary system that IRS uses to house all accounts. IDRS may be used to research for EINs, exemptions, and tax account information and includes pending actions performed at various Campuses and PODs. This information is available to all IRS sites. See Document 6209, ADP and IDRS Information, and the Command Code Job Aid found on SERP, for additional information.
    LINUS
    (Letter and Information Network User-fee System)    		 This system is the financial database for all EP/EO Determination Application User Fees processed at CSPC and identifies application receipts established by CSPC prior to the information rolling to EDS. The information contained on this system includes: User fee records, generated acknowledgment letters, generated determination case DLNs.
    State Web Sites State Corporate Records are available to verify information provided by the organization, to research corporate names when Master File needs to be perfected, and to determine if an organization is in good standing with the state, etc. (it cannot be relied on as the sole source).
    TEDS
    (Tax-Exempt Determination System)

    Note:

    New status codes reflecting applications controlled on TEDS are 21 (TEDS auto-closed case) and 63 (TEDS case established on EDS).

    		TEDS is envisioned as a centralized database and a user-friendly technology infrastructure. The end-state vision for TEDS consists of the database that stores all scanned images of all application packages, correspondence, closing letters, generated acknowledgement letters, and their associated data.
    TCC ( TE/GE Correspondence Control System) This system is used to control correspondence received in the TE/GE
    Correspondence Unit.

21.3.8.3.2  (04-19-2007)
Research Systems Unavailability

  1. When a research system (e.g., IDRS, EDS, TEDS) is unavailable for an extended period of time and a phone call requires an action to be taken, complete the appropriate form (e.g., Form 4442) indicating the action to be taken. Forward the form to your group manager for assignment (if necessary) when the research system becomes available.

  2. Inform caller that the time frame for account inquiries is 30 days.

  3. If it is known when the research system will be operational again, ask the caller if she/he would prefer to call back after the projected restoration date or to have a referral prepared.

21.3.8.3.3  (10-01-2007)
Disaster Assistance

  1. When a major disaster or emergency occurs, taxpayers and tax practitioners may require disaster/emergency relief measures that will enable them to meet their tax obligations for filing returns or paying taxes without being penalized.

  2. A major disaster is defined as any catastrophe (including any hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mud slide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion in any part of the United States which causes sufficient damage to warrant major disaster assistance. Disasters may also be caused by terrorist or military action.

  3. An emergency is defined as any occasion or instance which, in the determination of the President, Federal assistance (Public Assistance or Hazard Mitigation Assistance) is needed to supplement State and local efforts and capabilities to save lives and to protect property and public health and safety, or to lessen or avert the threat of a catastrophe in any part of the United States. IRS may extend relief as a result of any emergency situation.

  4. Specific disaster relief information is located on SERP in the "IRM Supplements" tab.

  5. Taxpayers and tax practitioners can find information about disaster losses on the Internet by accessing the IRS Web page at www.irs.gov.

  6. Publication 3833, Disaster Relief — Providing assistance through charitable organizations, may be referred to for disaster assistance information.

  7. Many disaster victims register for federal assistance by calling FEMA's National Tele-registration Center at (800) 462-9029, or Telephonic Devices for the Deaf (TDD) at (800) 462-7585. FEMA will send out a Disaster Kit that contains information from many federal and state agencies including Notice 1041, Disaster Relief is Available from IRS.Publication 1600, Disaster Losses, is also included in the FEMA Disaster Kit.

  8. For additional information, see IRM 25.16, Disaster Assistance and Emergency Relief.

21.3.8.3.4  (10-01-2006)
Public Inspection of Determination Applications/Returns and Requests for Copies of Documents and Transcripts

  1. This section serves as a guide to requests for public inspection of applications/returns and requests for copies of documents and transcripts.

21.3.8.3.4.1  (10-01-2006)
Copies of TE/GE Information Returns, Transcripts and Applications

  1. Organizations are required by law to make copies of their returns available to the public per IRC section 6104(d). Encourage requestors to contact the organization directly to obtain a copy. There are various other sources available to obtain copies.

21.3.8.3.4.1.1  (07-06-2007)
Internet Web Site Sources for Information Returns

  1. Certain Internet Web sites provide access to disclosable information returns. Assistors may refer callers only to the non-IRS Web sites shown in a) and b) below.

    1. Some redacted (sanitized) copies of Forms 990/990-EZ/990-PF filed by 501(c)(3) organizations are available at www.guidestar.org (other 501(c) organizations’ filings are currently being added and more will be added in the future). This is not an IRS Web site, but is owned and operated by Philanthropic Research Institute (PRI). IRS sells certain images to PRI. PRI decides what they display. IRS is not responsible for the content of this site. The Web site allows research of Forms 990 from the past three years (when available) free of charge. Users are required to register in order to view the returns.

    2. Forms 5500 are available at www.freeerisa.com. All 5500 forms filed with the United States Department of Labor (USDOL) under the Employee Retirement Income Security Act (ERISA) are open for public inspection. The USDOL makes this data available to the public. The data on the Form 5500 or schedules, recreated on freeerisa.com, appears exactly as it has been electronically transmitted from the USDOL. IRS is not responsible for the content of this site; freeerisa.com, LLC, is not affiliated with the USDOL or any other government agency.

    3. Political organization notices and reports (Forms 8871 and 8872) are available by accessing www.irs.gov/polorgs.

21.3.8.3.4.1.2  (10-01-2007)
Public Inspection of Exemption Applications and/or EO Information Returns Disclosable under IRC Section 6104

  1. Requests for public inspection of information returns or exemption applications and other documents disclosable under IRC sections 6104 must be written and must describe the material desired in reasonably sufficient detail to enable the Service to locate the material.

  2. Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, is used for this purpose. This form is used to request a disclosable copy of an exempt or political organization's return, report, notice or exemption application.

  3. Refer to the instructions for Form 4506-A for the appropriate mailing address and fee information.

  4. Exempt Organizations requesting a redacted copy (sanitized copy) of their original return must submit Form 4506-A. If an organization wants a copy of its return as filed (unredacted), it must request a copy using Form 4506, Request for Copy of Tax Return, and pay the required fee. See IRM 21.3.8.3.4.2., "Information Returns/Transcripts Disclosable under IRC Section 6103."

21.3.8.3.4.1.3  (05-17-2007)
Exempt Applications for Rulings prior to January 1, 1948

  1. Applications for EO rulings issued prior to January 1, 1948 are not available.

  2. If a caller inquires about obtaining copies of the determination application for an organization with a ruling date prior to January 1, 1948, inform the caller that the organization is currently exempt under section 501(c)(X) of the Internal Revenue Code (if the organization is in 01 status). Explain that applications and related documents filed prior to January 1, 1948, have been destroyed pursuant to Congressional authority and, therefore, are not available.

21.3.8.3.4.1.4  (10-01-2006)
Public Inspection of EO Determinations and Rulings Under section 6110

  1. Requests to review documents/rulings under IRC section 6110 must be mailed to:

    Internal Revenue Service
    P.O. Box 795
    Ben Franklin Station
    Washington, DC 20044

  2. Determination letters are also available (after editing) from the Headquarters public access reading room. Requests must be mailed to:

    Public Access Reading Room
    Internal Revenue Service
    1111 Constitution Ave, NW
    Washington, DC 20224

  3. See IRM 11.3, Disclosure of Official Information, for additional information.

21.3.8.3.4.1.5  (05-01-2007)
Copies of Form 5500/5500-EZ

  1. Pursuant to agreement reached between the Service and the DOL, copies of Form 5500 or 5500 C/R, and any schedules attached, can be obtained by contacting the Public Disclosure Office of the DOL at the address or phone number shown below:

     
    Public Disclosure, Room N-1513
    Employee Benefits Security Administration
    US Department of Labor
    200 Constitution Ave, NW
    Washington, DC 20210-1111

    Phone: (202) 693-8673

  2. Requests for copies of Forms 5500-EZ can be obtained by contacting the IRS Ogden Campus at the following address:

     
    Internal Revenue Service
    1973 North Rulon White Blvd
    Attn: EP Accounts M/S 6270
    Ogden, UT 84404

21.3.8.3.4.1.6  (10-01-2007)
Copies of EO Returns on CD and DVD Format

  1. Customers can request CDs/DVDs with scanned images of certain information returns.

  2. A list of available forms and the related charge can be found at www.irs.gov/charities/article/0,,id=150268,00.html. CDs/DVDs are free of charge for members of the media and other governmental agencies.

  3. If you receive a call concerning problems loading the CDs/DVDs with the Alchemy Search program software for the imaged EO returns, see IRM 3.20.13.4.11, "EO Photocopy Technical Software Assistance Procedures."

  4. For additional information, see IRM 3.20.13, Exempt Organization Photocopy Procedures, and IRM 21.7.7.3.6.4, "CD and DVD Requests."

21.3.8.3.4.1.7  (10-01-2006)
Special Orders for Exempt Organization Information

  1. When a customer is requesting lists of certain types of Exempt Organizations e.g., a list of all Volunteer Employees Benefit Association (VEBA's) (501(c)(9)) in California, advise the customer to request the information by writing or faxing to the address in (2) below. The customer must be specific about what he/she wants and/or needs. A full description of the available information is located in the Ready Reference Guide under "Guidelines for Special EO Ordering Information" .

  2. Any organization or individual who desires exempt organization information must enter into a contractual agreement with the IRS before any information can be provided. The IRS must first receive a written or faxed request specifying the information needed. The fields available through this program are listed on page 2 and described in section 2 of the guidelines noted in (1) above. The request must be sent or faxed to:

    Director, Office of Business Systems Planning
    T:BSP, 6N3
    1111 Constitution Ave NW
    Washington, DC 20224
    Attn: EO Standard Extracts

    Fax: (202) 283-9973

  3. Once the request is received, T:BSP analysts forward the request to the programming area, which sends a contract, Form 5181, Agreement Covering Reimbursable Services, to the requestor. Upon receipt of the signed contract, the IRS takes the necessary action to extract the requested information. All complete contracts received by the end of the second week of the month are included in that month's extract. The extracts are usually run the last week of the month with the output shipped by the middle of the following month. A fee is charged for providing the information.

21.3.8.3.4.2  (10-01-2007)
Information Returns/Transcripts Disclosable under IRC Section 6103

  1. A request for a photocopy or transcript of a tax form disclosable under IRC section 6103 and 26 C.F.R section 601.702(d)(1) must be written and must describe the material desired in reasonably sufficient detail to enable the Service to locate the material.

  2. Form 4506, Request for Copy of Tax Form, is used to request a copy of a previously filed tax form.

  3. Form 4506-T, Request for Transcript of Tax Return, is used to request a tax return transcript.

  4. Refer to the instructions for Form 4506 and Form 4506-T for the appropriate mailing address and fee information.

  5. Exempt Organizations requesting an unredacted copy (unsanitized copy) of their original information return must submit Form 4506 and pay the applicable fee (all EO requests on Form 4506 must be mailed to the Ogden Campus).

  6. See IRM 21.3.8.3.4.1.2., Public Inspection of Exemption Applications and/or EO Information Returns Disclosable under IRC Section 6104, for requests involving publicly-available (redacted) information.

21.3.8.3.4.3  (10-01-2006)
Photocopies of Form SS-4

  1. If a caller requests a photocopy of an original Form SS-4 filed, probe to determine when the form was processed. Only Form SS-4s processed in 2001 and prior are available. If Form SS-4 was filed prior to 2002, advise caller to send a written request to the following address:

    Social Security Administration
    Earnings Reconciliation Branch
    4-D-15 NB Metro West
    300 North Greene Street
    Baltimore, MD 21201-1581

21.3.8.3.4.4  (10-01-2006)
Requests for Copies of Audits

  1. If the customer is requesting a copy of his/her audit report:

    1. Prepare Form 4442 to request a copy for the customer.

    2. Annotate on Form 4442 the DLN of the audit assessment amount and the controlling DLN (usually the TC 300).

    3. If more than one year is involved (multiple years contain a TC 300), specify which year the customer is requesting.

    4. If there is more than one audit on the same year (multiple TC 300s on same tax period), specify which assessment the customer is requesting.

    5. Advise the customer it may take up to 60 days to receive the copy of the audit report.

    6. A copy of the audit report is provided free of charge.

    7. If a TC 421 is present on the module(s), route Form 4442 to the Return and Income Verification Unit (RAIVS) in the campus where the audit occurred. (See IRM 3.5.20-1, Processing Requests for Tax Return/Return Information, for RAIVS contact information.)

    8. If a TC 421 is not present on the module(s), route Form 4442 to the area working the Exam.

21.3.8.3.5  (10-01-2006)
Refunds

  1. This section serves as a guide for handling refund issues.

21.3.8.3.5.1  (10-01-2006)
Refund Intercepts

  1. When a tax module reflects a pending refund (PN TC 846) which the customer indicates should not go out, assistors are required to stop it.

  2. A refund can only be stopped when TXMODA reflects a pending Transaction Code 846.

  3. In order to stop the refund, complete Form 12954, Refund Deletion/Intercept Request - IMF or BMF.

    1. Form 12954 must be received in Holds Automated List area by 9:00 am Monday (Mountain Time).

    2. All fields on Form 12954 must be completed.

    3. In the field labeled "Field Office" , enter the primary location code (PRIMARY-LOC>XXXX) from the top of the first page of TXMODA.

    4. Upon completion, give the form to your manager/lead for immediate processing.

    5. Completed Forms 12954 must be faxed to (801) 620-6867.

21.3.8.3.5.2  (10-01-2007)
Erroneous Refunds

  1. An Erroneous Refund is defined as "any receipt of money from the Service to which the recipient is not entitled" . This definition includes all erroneous payments to taxpayers, even if the non-entitlement could not have been known at the time of the refund.

  2. When a customer indicates he/she received an erroneous refund:

    1. Review the MFT and tax period from which the refund came. This information is found on the front of the check or can be identified in the correspondence the customer received (510C letter).

    2. If the customer wishes to return the money immediately or asks how he/she can send the check back or make payments, see IRM 21.4.5.11, "How to Repay an Erroneous Refund or Return an Erroneous Refund Check or Direct Deposit ."

  3. See IRM 21.4.5, Erroneous Refunds, for complete erroneous refund procedures.

21.3.8.3.5.3  (10-01-2006)
Backup Withholding Refunds - EO

  1. If the customer is asking how to obtain a refund of backup withholding:

    1. If the EIN is not correct, provide customer with appropriate guidance to initiate correction.

    2. Advise the customer he/she must submit Form 990-T for a refund of backup withholding.

      Note:

      If the organization does not have reportable unrelated business income (UBI) and is a Form 990-PF filer, the backup withholding should be reported in Part VI of Form 990-PF in lieu of completing Form 990-T.

    3. Refer the caller to the form instructions for completion assistance.

    4. See IRM 21.7.4.4.10, for additional information on claims for refunds.

21.3.8.3.6  (10-01-2007)
U.S. Residency Certification

  1. U.S. Residency Certification confirms that, to the best of our knowledge, the individual or entity being certified is a United States resident that has filed a statutorily-required U.S. income tax return as a resident of the United States or that the individual or entity is not statutorily required to file a U.S. tax return for a specific tax period.

  2. For information on U.S. Residency Certification, see IRM 21.8.4, United States Certification for Reduced Tax Rates in Tax Treaty Countries.

21.3.8.3.7  (07-06-2007)
Form/Publication Requests

  1. Advise the customer of an appropriate self-help method (see below) to obtain the required material. These methods are the most expedient methods for a customer to obtain forms and publications. The material can also be ordered by the CSR/CSS if the customer does not choose a self-help method (see (3) below).

    1. Phone - (800) 829-3676 - Advise the caller that he/she can order the form(s) directly from the National Distribution Center (NDC).

    2. Internet- There are two Internet methods available at www.irs.gov (some prior year tax forms are also available at this site):

      • Access Forms and Publications by U.S. Mail. This can be found by typing "U.S. Mail" in the "Search IRS Site for" box (form will be mailed).

      • Download form.

      Exception:

      Form 5500, Form 5500EZ and Form 1098C can be obtained by downloading through the Web, but not used for filing. Web availability for these forms is for information purposes only. The customer may order these forms through the forms toll-free number, or, if requested, an order may be placed on his/her behalf using Form 4190, Order for Tax Forms and Publications.

  2. If the customer will be using a self-help method to obtain forms/publications, advise the customer what specific forms/publications are needed to address his/her issue. Be sure to also mention separate instructions where applicable.

  3. If the customer asks you to order the material, see IRM 21.3.6.4.1, "Ordering Forms and Publications."

  4. See exhibit 21.3.8-9 for a list of publications that may be helpful to the customer.

21.3.8.3.8  (10-01-2007)
Perfection of Entity/EO Submodule Information on the Master File

  1. During the process of performing account research, any additional issues/problems discovered (within scope) must be addressed. The following list provides examples of some of the additional items you may discover and must address.

    1. A caller asks that you add a location address to the entity. In the process, you note that the PO Box is incorrect. Correct the PO Box as well.

    2. If an obvious misspelling in the name is observed, you must also correct it; but if the organization needs to amend its organizing document, you are required to advise them of the appropriate actions to accomplish that task.

    3. When it is discovered that an EO submodule was not updated from determination application closing information (EDS/TEDS no-rolls), update Master File based on the closing information found on EDS/TEDS. If closing information is incomplete or not available:

      • Make a screen print of page 1 of the EDS/TEDS record.

      • Annotate "NO-ROLL" on the screen print along with the date the customer contacted us.

      • Annotate "ADD TO ON-LINE PUB 78 ADDENDUM" (when appropriate).

      • Forward the print to your team manager.

      • The EO submodule will be corrected by the TE/GE Adjustments Unit.

    4. Advise the customer that due to a systemic problem, the on-line "lists" were not updated to reflect the exempt recognition. Assure the customer that you will initiate the corrections to the system.

    5. If the issue is omission from the on-line Pub 78, advise customer you can have the organization added to the on-line Pub 78 addendum.

    6. Advise the customer the approximate time frame the organization will appear in the on-line system: For On-line EOMF, it may take up to 6-8 weeks. For on-line Pub 78, it may take 2 quarters (3-6 months). For on-line Pub 78 Addendum, it may take up to 30 days.

    7. If an EO submodule perfection not related to an EDS/TEDS No-Roll can be done based on information available while customer is on the phone, you must input the correction.

      Example:

      If EDS/TEDS research indicates a Letter 1048 was issued, but Master File still shows the organization as a public charity with 990 filing requirement and an expired ARED, delete the ARED, change the foundation code to 04, and change the filing requirement to 990-PF-3.

21.3.8.3.9  (10-01-2007)
FTD Coupons

  1. If a call is received requesting FTD Coupons, use the instructions in the Command Code job aids on SERP to use FTDRQ.

  2. See IRM 21.7.1.4.8, "Federal Tax Deposits (FTDs)," for additional information.

21.3.8.3.10  (10-01-2007)
EIN Verification and Requests for 147C letter

  1. When a caller requests verbal or written (147C letter) confirmation of an organization's EIN, verify disclosure.

  2. If the caller is an unauthorized third party, explain that if you are able to locate the organization on our records, you can only mail written confirmation to the organization's address of record.

    Note:

    See d(ii) and (iii) below for additional verbal confirmation.

  3. Obtain identifying information and research the Master File to locate the entity.

  4. If the entity is NOT LOCATED:

    1. Advise the caller you are unable to locate and confirm the EIN for the entity.

    2. If the caller is an authorized party, advise the caller that if a number cannot be confirmed, a new ID number must be obtained. In order to have formal tax exempt recognition under the new number, the organization must apply or send in proof of a previously issued determination letter.

    3. If the caller is an unauthorized third party, suggest that the caller go to the organization for confirmation.

  5. If the entity IS LOCATED:

    1. Advise caller you can prepare Letter 4158C (EIN Letter) and mail it to the current address of record.

    2. Verbal confirmation of the EIN assigned can be provided to an authorized party.

    3. Verbal confirmation of the EIN assigned to an organization can be provided to an unauthorized third party when it can be determined that the EIN is available on a disclosable document (approved determination application or filed Form 990/990-PF).

      Note:

      If research via command code INOLES results in the message: NO RECORD FOUND, and the EIN can be confirmed via command codes NAMEE/NAMEB, add the entity back to the Master File using TC 000. See IRM 21.3.8.9.10 for TC 000 guidance.

21.3.8.3.11  (03-06-2007)
Walk-In Services

  1. TE/GE customers can no longer receive "walk-in" assistance at the Peck Federal Building in Cincinnati, making the services provided in the Cincinnati TAC consistent with those provided in the other TACs nationwide.

  2. If a caller asks about making an appointment for face-to-face assistance, inform the caller that assistance is provided only by telephone or in writing in response to correspondence.

21.3.8.4  (10-01-2006)
DISCLOSURE

  1. This section serves as a guide for disclosure issues as they relate to TE/GE issues.

21.3.8.4.1  (11-24-2006)
Disclosure - General

  1. See IRM 21.1.3, Operational Guidelines Overview, for general disclosure guidelines. The following tridocs provide specific guidelines relating to TE/GE cases.

  2. For TE/GE Telephone Operations, the use of the word "Disclosure" refers primarily to:

    1. An employee's responsibility to verify a party is authorized to receive verbal or written information about account, return, and other information under IRC section 6103 (or disclosure of information under IRC section 6104).

    2. The release, by the Internal Revenue Service, of determination application and return information to the general public under IRC section 6104 or rulings under IRC section 6110. This applies to both Exempt Organizations and Employee Plans.

    3. An Exempt Organization's requirement to make its determination application and filed information returns widely available to the general public under IRC section 6104.

21.3.8.4.1.1  (10-01-2007)
IRC Section 6103

  1. IRC section 6103 governs the disclosure of all TE/GE account, determination, or plan related information which is not disclosable to the general public under IRC sections 6104 or 6110.

  2. Under IRC 6103, information not disclosable under IRC sections 6104/6110 may be disclosed only to a person who is legally authorized to act on behalf of the organization/plan. This includes:

    1. An officer authorized by the corporation in accordance with applicable state law to bind the corporation legally.

    2. A person designated by resolution of the board of directors or other similar governing body to act on behalf of the organization/plan.

    3. For return issues, an officer or employee who signed the return on behalf of the organization/plan and who is still employed by the organization/plan in the same capacity with the same authority.

    4. A third party authorized to act or receive information on behalf of an organization/plan by the execution of an appropriate formal authorization such as Forms 2848/8821 or verbal consent under the authority of Reg. 301.6103(c)-1(c).

  3. For telephone requests, employees must ask sufficient questions to establish the identity and position of the caller before disclosing information which is not disclosable under IRC sections 6104/6110.

    1. An officer, employee, or other individual who is acting within an organization (and is not an outside third party) must be asked if he/she is legally authorized to act on behalf of the organization/plan.

    2. Plan Participants seeking determination application related information for a plan must be able to provide sufficient evidence he/she is a participant before any information can be disclosed.

    3. An outside third party (CPA, accountant, attorney, etc.) must have formal authorization (Form 2848/Form 8821) on file (or an Oral Consent recorded on the tax account module) before information protected under section 6103 can be disclosed.

    4. If there is a question as to the identity of a requestor or whether he/she is entitled to receive information, ask that a request be submitted in writing. If procedures allow for mailing the requested information (such as a letter), it can be mailed directly to the organization/plan sponsor using the address of record.

      Note:

      Never fax information protected under section 6103 to a fax number provided by an unauthorized party.

  4. Some examples of information disclosable only to authorized persons under IRC section 6103 are:

    1. Account/penalty information involving income and employment tax returns such as Form 1120, Form 990-T, Form 5330, Form 941, Form 940, etc.

    2. Specific account information relating to the assessment/abatement of late/incomplete return filing penalties relating to TE/GE information returns (Forms 990/5500 series)

    3. Information relating to a pending Exempt Organization application

    4. Information relating to a pending or closed Employee Plan application when the number of participants is fewer than 26

      Note:

      Non-disclosable plan determination applications become (and remain) disclosable under IRC section 6104 if the number of participants reaches 26.

    5. Information relating to an Exempt Organization application which has been closed Failed to Establish (FTE)

    6. Information relating to an Employee Plan application which has been closed incomplete or withdrawn

    7. Information relating to the reason an organizations' tax exempt recognition was terminated, suspended, or revoked, other than stating that the organization is not currently recognized exempt by virtue of an approved application

      Note:

      Information returns and approved determination applications remain disclosable under IRC section 6104, even if the organization subsequently loses its exempt status or ceases to exist.

    8. Account/ent