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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 (Cont. 1)

21.3.8  Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 1)

21.3.8.4 
DISCLOSURE

21.3.8.4.3 
Disclosure - Employee Plans

21.3.8.4.3.3  (10-01-2006)
Withholding Certain Information

  1. IRC section 6104(a)(1)(C) provides that information from which the compensation (including deferred compensation) of any individual may be ascertained is NOT open to public inspection.

21.3.8.4.4  (10-01-2006)
Disclosure - Government Entities

  1. This subsection serves as a disclosure guide for Government Entities.

21.3.8.4.4.1  (10-01-2006)
Disclosure Requirements for Tax Exempt Bonds (TEB)

  1. Tax Exempt Bond(TEB) returns are not disclosable to the public. In order to obtain a copy of a TEB return, the requestor must be an officer of the municipality. In general, an official of a municipality is defined as someone who is authorized to make representations and commitments on behalf of a municipality, or to conduct official business on behalf of a municipality such as entering into contracts.

  2. Municipal officials may be elected, appointed, or employees of a municipality. For example, in some towns and cities, the mayor, an elected official, can enter into contracts. In others, the town manager or business manager, an employee, may conduct all official business on behalf of the municipality.

  3. A key fact to determine is the position of the individual requesting the information. An employee of the city working in the finance office, business office, or legal office of the municipality that has specific knowledge of the return and contents is probably authorized to get a copy of a TEB return. The key element is that the municipality or an elected or appointed official of the municipality employs them.

  4. All other requestors must submit a Form 2848 or have a POA on file.

  5. Document 10011, Disclosure Guide for Tax Exempt Bond Examinations, provides an analysis of the applicability of IRC 6103 to bond returns and return information.

21.3.8.4.4.2  (10-01-2007)
Instrumentality/Governmental Units Disclosure

  1. No account or entity information for an instrumentality/governmental unit is disclosable under IRC 6104 because an instrumentality/governmental unit does not file:

    1. A disclosable determination application (e.g., Form 1023), or

    2. A disclosable information return (e.g., Form 990).

  2. Mail Letter 4076C (Affirm Instrumentality) only to the address of record.

  3. A person legally entitled to receive Letter 4076C (Affirm Instrumentality), or to receive verbal confirmation that our records reflect the organization may be a governmental unit, must be able to:

    1. Provide the EIN of the entity

    2. Provide the name and address of the entity exactly as it appears on our records, and

    3. Positively assert that he/she is an employee (hired or elected) of the entity and legally authorized to receive the letter

      Note:

      If disclosure cannot be verified, the letter can be mailed to the current address of record.

  4. Verbal confirmation that an entity is a federally-recognized Indian Tribal Government (ITG) can be provided to an unauthorized third party, if the tribe is listed in Rev. Proc. 2002-64 (or its successor). A person legally entitled to receive an AFFIRM ITG letter must be able to:

    1. Provide the EIN of the tribe

    2. Provide the name and address of the tribe exactly as it appears on our records, and

    3. Positively assert that he/she is a tribal council member and legally authorized to receive the letter

    Note:

    If disclosure cannot be verified, the letter can be mailed to the current address of record.

    Caution:

    ITG account and/or entity (EIN and address) information is not disclosable to unauthorized third parties.

  5. Potential Governmental Entity Contacts:

    If Then
    A third party calls to affirm tax exempt recognition of a government entity so he/she can take a charitable deduction 1.      Explain there is no record of tax exempt recognition, therefore we cannot disclose information relating to this account.
    2.      Respond with general information based on what the caller says. For example, the caller might mention the entity is a school, city, etc., or the name provided by the caller might imply the entity is a public school, city, etc. A suggested response would be: "Based on the name, it sounds as though this could be a governmental unit. Governmental units are not required to have a determination ruling in order to accept charitable contributions to be used for public purposes." (This approach eliminates the appearance of disclosing confidential account information.)
    3.      For a reference, use Publication 526, Charitable Contributions. Also typing "Publication 78 help" in the search box on irs.gov brings up the help file that explains governmental units (part II) and contributions.
    The name of record is different than what the caller gives us when checking on the deductibility/exemption of the organization 1.      We cannot confirm that the caller is legally entitled to receive account information if we are unable to establish with certainty we are talking about the same organization. For example, if the caller gives an EIN and says the name should be "City of Any town" but the EIN brings up "County Sewer District," we cannot confirm that the caller is entitled to receive any account related information specific to this organization.
    2.      Exercise reasonable caution . Sometimes the name may be off by a word or two or words in the name may be switched (ANYTOWN BOARD OF EDU vs. BOARD OF EDU OF ANYTOWN) or the name may be too long for the name line field.
    3.      If entitlement to the information cannot be confirmed:
    a.      Use the general disclosure rule of thumb: "When in doubt, don't give it out!"
    b.      Explain"I am unable to confirm…"
    c.      Offer to mail a letter to the AOR.
    d.      Provide general information about instrumentalities where appropriate.

21.3.8.5  (10-01-2006)
GENERAL TELEPHONE GUIDELINES

  1. This section provides guidance for providing quality customer service in answering telephone inquiries and for transferring customers when appropriate.

21.3.8.5.1  (10-01-2006)
Telephone Guidelines

  1. This subsection serves as a guide for performing tasks involved in answering telephone calls.

21.3.8.5.1.1  (10-01-2007)
Communication Skills

  1. The Internal Revenue Service Restructuring and Reform Act of 1998, Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

  2. You must provide the following information in a professional and courteous manner when you communicate with a customer by telephone, correspondence, or face to face:

    • Your title (e.g., Mr., Ms., Miss), last name, and identification (ID/Badge) number, OR

    • Your first name, last name, and identification (ID/Badge) number

  3. Follow the steps described in paragraphs (4) through (10) below to ensure that you are providing quality service.

  4. Greet the customer:

    • Follow the guidelines outlined in IRM 21.3.8.5.1.1(2) above.

    • If the caller asks you to repeat your name and identification number, do so courteously and professionally.

    • Speak to the customer in a pleasant manner indicating a willingness to help by using an appropriate phrase such as "May I help you?" or "How can I help you?"

  5. Communicate with the caller in a professional manner during the contact:

    • Provide an appropriate response to the caller’s opening statement.

    • Deal with the caller’s feelings (if appropriate), noticeable through tone, voice inflection, and rate of speech.

      Note:

      Whereas you should exhibit patience with customers, you are not expected to be subjected to abusive language. If the customer is being abusive, explain that you are willing to help and request that the caller remain calm in order to resolve the issue. If the customer continues with the abusive language, explain that if the caller does not discontinue the abusive language, the call will be terminated. If the caller continues the abusive language, terminate the call and inform your manager.

    • Adjust your choice of words to the customer's level of understanding. DO NOT "talk down" to the customer.

    • Avoid technical jargon. Phrases and abbreviations that are second nature to you are foreign words to the customer.

    • Control the conversation by keeping the customer on track and avoiding extraneous dialogue.

  6. Target the caller’s question:

    • Ask the appropriate questions to determine the inquiry.

    • Use appropriate paraphrasing showing you comprehend and have identified the question.

  7. Verify disclosure (as appropriate) by following the guidelines outlined in See IRM 21.3.8.4.1.5"Taxpayer Authentication Procedures" .

  8. Get the necessary facts:

    • Use a purpose statement, if necessary, to prevent a feeling of being interrogated (e.g., "I need to ask you a series of questions to verify I understand your issue" ).

    • Ask questions pertinent to the inquiry. The information solicited must be necessary to answer the customer's inquiry.

    • Record the facts on paper, a job aid, or other methods to help you remember specific details.

  9. Provide assistance:

    • Provide accurate and complete information. Citing an appropriate reference while speaking to the customer ensures that the information provided is accurate. Additionally, by confirming the reference, we are educating the customer.

    • If the issue is technical in nature and is best answered by consulting publications, instructions to a form, revenue rulings and procedures, etc., refer the customer to the appropriate reference. Advise the caller how to obtain forms/pubs via the self-help method, the IRS Web site, or when the caller prefers, place an order on his/her behalf.

    • Provide all information/guidance the customer needs to avoid another contact on the same issue.

    • While addressing the caller’s issue, if an unresolved secondary issue is discovered, take the appropriate steps to address the issue (e.g., old advance ruling, perfections, etc.)

    • When it is necessary to place the caller on hold, provide an explanation for the reason you are placing him/her on hold. Do not keep a caller on "hold" for more than a few minutes without giving him/her an explanation and apology. Advise caller of reason for delay (e.g., additional research needed, etc.).

    • As necessary, advise of appropriate time frames, identify Taxpayer Advocate Service (TAS) situations, or use appropriate referral procedures (Form 4442, R-Mail). See IRM 21.3.8.8.6., "Taxpayer Advocate Service Referral Guidelines," for additional information.

    • When it is necessary for a CSR to transfer the caller to a CSS (i.e., the issue is beyond your level of training), advise the customer he/she is being transferred to a specialist for further assistance.

  10. Close the conversation:

    1. Verify the caller’s comprehension by asking if he/she understands the information given.

    2. Conclude the contact courteously by thanking the caller for calling and/or apologizing if the Service has made an error.

  11. When the call deals with IRS issues that are not handled in the TE/GE telephone operations:

    1. Apologize to the caller and advise him/her we do not handle/answer the issue in our area.

    2. Advise the caller of the appropriate area (individual tax area, business tax area, etc.) that handles the issue.

    3. If a referral can be made via Telephone Transfer Guide, advise the caller you can transfer them to the appropriate area. Post-route the caller to the appropriate area using the Telephone Transfer Guide.

    4. If the referral cannot be made via Telephone Transfer Guide (Martinsburg, FSLG Management Assistants, etc.), provide the caller the appropriate information.

  12. When the call deals with issues that are not IRS issues:

    1. Apologize to the caller and advise him/her the issue is not an IRS issue.

    2. Where appropriate, provide a courtesy referral to the caller (e.g., "You will need to check with your State corporate records/State sales tax area etc." ).

  13. End of Shift Calls: When answering a call that cannot be completed by the end of your shift:

    Step Action
    1 Inform the caller that the center is closing, and that you will have someone contact him/her on the following business day.
    2 Prepare a written referral on Form 4442. Obtain the caller’s name, telephone number (with best time to call and time zone), the organization’s name and Employer Identification Number (EIN), as applicable, and provide a brief description of the question.
    3 Forward the referral to your manager.

21.3.8.5.1.2  (03-06-2007)
Hearing Impaired Customers and TDD Equipment

  1. Hearing impaired customers with Telephonic Devices for the Deaf/Teletype (TDD/TTY) equipment are instructed in Publication 17 to call (800) 829-4059 for tax assistance. However, you may receive a call from a hearing impaired customer.

  2. To contact IRS, hearing impaired callers may choose to use the Federal Relay Service (FRS), a state relay service or any other relay service, or any third party assistant (friend or family).

  3. If you receive a call from a hearing impaired customer, he/she may be communicating through a relay operator. At the beginning of the call, the relay operator will announce he/she is calling as a relay operator on behalf of the customer. Ask the relay operator if he/she is with the Federal Relay Service:

    If relay operator is Then
    With the Federal Relay Service 1. Conduct disclosure verification as if you were talking directly with the customer.
    2. Continue with the conversation. (You can disclose information through the relay operator as if you were talking to the taxpayer directly.)
    Not with the Federal Relay Service 1. Probe to determine the reason for the call.
    2. If the customer is requesting information that is fully disclosable (e.g., how to obtain an exemption, establish a pension plan), provide the requested information.
    3. If the customer is requesting information that is not disclosable to the public (e.g., account information), advise the customer ( through the relay operator/third party) that we cannot discuss account information without an oral consent. See IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless Form 8821), for further instruction. Complete the required taxpayer authentication as if you were talking to the taxpayer.
    4. If the authentication is met:
    a. State the following: "Since you have placed this call with the assistance of a Relay Service Operator (RSO), we assume that in doing so, you have consented to the disclosure of your return information to the Relay Services Operator to the extent necessary to assist you with your question."
    b. Record "ODC statement given" as a history item on the IDRS tax module and/or DI. It is not necessary to record the name and telephone number of the relay service operator on the account.
    c. Proceed with the call and provide the necessary tax account information.
    5. If you are not satisfied with the authentication, determine the appropriate area to receive the information (EO Accounts, or EP Accounts) and advise the caller to write to the following applicable OSPC address:
    EP Accounts:

    • US Postal Service
      Internal Revenue Service
      Attn: EP Accounts Unit, M/S 6270
      Ogden, UT 84201
      OR

    • Private delivery service
      Internal Revenue Service
      1973 N Rulon White Blvd.
      Attn: EP Accounts Unit, M/S 6270
      Ogden, UT 84404


    EO Accounts:

    • US Postal Service
      Internal Revenue Service
      Attn: EO Accounts Unit, M/S 6710
      Ogden, UT 84201
      OR

    • Private delivery service
      Internal Revenue Service
      1973 N Rulon White Blvd.
      Attn: EO Accounts Unit, M/S 6710
      Ogden, UT 84404


    6. If the customer does not give oral consent, apologize to the customer (through the relay operator) for the inconvenience; however, because of disclosure rules, we cannot provide the requested information through this connection. These rules were established to protect the privacy of all taxpayers.
    7. Inform the customer (through the relay operator) that he/she can contact the IRS directly through our TDD/TTY services at (800) 829-4059. If the IRS TDD/TTY service is unavailable, he/she can contact the Federal Relay Service at (800) 877-8339 between the hours of 8 a.m. – 8 p.m. ET.

21.3.8.5.1.3  (10-01-2007)
Miscellaneous Call Topics, Including Requests for IRS Speakers and Mailing Addresses, Filing Requirement Inquiries, Record Keeping, and Issues Beyond the Scope of Your Assigned Application

  1. If the caller identifies him/herself as an IRS employee, gives his/her ID number, and has a need to know the information for the performance of his/her official duties, you are authorized to provide the requested information.

  2. If a caller wants to submit a Form 2848/8821 to be added to EDS/TEDS for a status check on a pending determination application:

    1. Instruct the caller to fax the Form to: (513) 263-4330 (TE/GE Adjustments Unit).

    2. Advise caller that valid authorizations are added within 5 business days and he/she may call back after at least 5 business days.

    3. Advise caller that an authorized officer within the organization/plan may call anytime to check on the status.

  3. If a caller states it has been more than 5 business days since he/she previously faxed Form 2848/8821 to be added to EDS/TEDS and the authorization is not on EDS/TEDS: Advise caller to re-fax the form and annotate "second request."

  4. If the caller wants to withdraw a pending application of exemption, explain to the caller that the request must be in writing and must be signed by an authorized individual. If the caller is authorized, research EDS/TEDS for the current status and inform caller where to send the request for withdrawal based on that information.

  5. If the caller is requesting a letter that can be prepared using information available from IDRS/EDS/TEDS, or if sending a letter is pertinent to the caller’s issue (e.g., reinstatement, etc.):

    1. Advise the caller that if he/she is willing to hold approximately 5 minutes, the letter can be prepared.

      Note:

      Outgoing correspondence cannot be faxed. The caller should receive the IDRS C letter in 10 - 14 business days.

      If Then
      The caller is willing to wait: 1. Place the caller on hold and prepare the appropriate letter.
      2. Written documentation is not required on these cases.
      The caller is unwilling or unable to wait: 1. Prepare Form 4442 including the complete mailing address, and daytime and evening phone numbers.
      2. Inform caller that it may take up to 30 days for the request to be processed.
      3. Forward the referral to your manager/lead.

  6. If the caller is inquiring whether his/her organization is required to file Form 990/990-EZ:

    1. Provide caller with the appropriate filing requirement guidance per Form 990/990-EZ instructions, including the average gross receipts calculation.

    2. Explain the new tax law change regarding exempt organization annual notification for tax periods beginning after December 31, 2006. See IRM 21.3.8.12.24. Refer the caller to www.irs.gov for the most current information, including FAQs. The caller can enter "Annual Electronic Notice" in the search window to retrieve information about the new Form 990-N.

    3. If the caller indicates the organization is not required to file, confirm that the organization’s address of record is current.

    4. If the caller is required to file a return that is already delinquent, explain the reasonable cause criteria. If the organization chooses to attach a letter of explanation to the delinquent return, it must retain a copy of the letter that it can use to respond to any penalty notice it receives.

  7. If the caller asks about record keeping requirements for exempt organizations, refer the caller to:

    • The IRS Web site

    • Publication 583, Starting a Business and Keeping Records

    • Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities, or Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations, as applicable

    • Publication 1828, Tax Guide for Churches and Religious Organizations, if applicable

  8. If a caller requests information on having an IRS speaker address his/her organization, send your team manager an E-mail with the following information:

    • Name of the individual to be contacted

    • Telephone number of contact person

    • Name of the organization

    • Location of the organization/speaking event

    • Date for which the speaker is being requested

    • Approximate number of attendees

    • General nature of topics to be addressed/covered by speaker

  9. If the caller’s issue is handled in another area of IRS, perform the appropriate referral (e.g., post-route via TTG, Form 4442 referral, Martinsburg toll-free number, FSLG specialist referral, the Searchable Telephone Numbers located in the TEGE Call Site - Research Portal, etc.).

    Note:

    If the caller received a notice that incorrectly advised him/her to call the TE/GE toll-free number for assistance, apologize to the customer and ask if he/she would be willing to help prevent future occurrence by faxing a copy of the letter or notice to TE/GE so that the originating office can be advised of the incorrect contact information.

  10. If the caller requests a street address for a private delivery service, it is permissible to give the appropriate one even though the Service has dropped addresses from the forms themselves.

  11. Use the following guidance for calls dealing with topics which are not specific IRS tax issues:

    If the caller... Then
    Is seeking state or local tax exemption (sales tax, property tax, etc.) 1.       Explain that the issue is not a federal income tax issue.
    2.       Advise caller that we can only provide information on exemption from federal income tax.
    3.       Offer appropriate guidance on exemption from federal income tax (IRM 21.3.8.12.1) and/or verification of current tax exempt recognition.
    4.       Advise caller he/she needs to contact the appropriate state or local agency (if a sales tax issue, provide caller with the appropriate state sales tax division telephone number available on the TE/GE Research Portal). Telephone numbers for state income tax offices are available on SERP.
    States his/her bank/US Post Office says they need a determination letter 1.       Offer appropriate guidance on exemption from federal income tax (IRM 21.3.8.12.1) and/or verification of current tax exempt recognition.
    2.       If the organization is not required to file for formal recognition, refer the caller to the applicable cite in Publication 557 (exceptions to file such as churches, etc.).
    3.       Where appropriate, explain that even if IRS does not require them to file for a formal determination ruling, we cannot prevent the bank/Post Office from requiring a formal ruling to open up an account/provide discounted services.
    Is attempting to secure a grant and the grantor told them they need a 501(c)(3) to qualify for the grant. 1.       Confirm whether the organization has received formal tax exempt recognition.
    2.       Offer appropriate guidance on exemption from federal income tax (IRM 21.3.8.12.1) and/or verification of current tax exempt recognition.
    Has an issue dealing with another federal agency/program (Treasury, Small Business Administration, etc.) 1.       Explain that the issue is not an IRS federal income tax issue.
    2.       Advise caller that we can only provide information on exemption from federal income tax.
    3.       Advise caller he/she will need to contact the appropriate agency for help.

  12. For all other questions, refer to appropriate technical references (e.g., forms instructions, publications, etc.), follow procedures outlined throughout IRM 21.3.8. For issues that are beyond the scope of your assigned application, transfer or prepare a written/agent R-mail referral as appropriate. See IRM 21.3.8.5.2., "Transfer Procedures," for additional information.

21.3.8.5.1.3.1  (10-01-2007)
Verification of Tax Exempt Status

  1. If the caller wants to verify the tax exempt status of an organization, obtain as much identifying information relating to the organization as possible:

    • EIN of the organization

      Note:

      If the caller does not have the EIN, research IDRS via cc’s NAMEE/NAMEB to attempt to locate the EIN.

    • Name of the organization

      Caution:

      If the caller has provided the EIN of the organization, ask for the name of the organization. Telling the caller what name shows on our records under an EIN provided by the caller may be an unauthorized disclosure.

    • Address of the organization

      Note:

      It is not required that a caller know the complete address of an organization in order to receive affirmation of the organization's exempt status, but confirming the city and state at a minimum avoids confusion that can be caused when organizations located in different states have the same name.

  2. Research to determine whether the organization is recognized tax exempt:

    If ... Then ...
    INOLES reflects favorable tax exempt recognition

    Note:

    See below if the prior status is 22.

    		 1. Provide verbal confirmation that the organization is recognized tax exempt under section 501(c)(X) (substituting the appropriate subsection for "X" ).

    Caution:

    DO NOT USE PHRASES SUCH AS "IN GOOD STANDING" OR "IN GOOD STATUS."


    2. Confirm deductibility via cc BMFOLO before responding to a direct question about the deductibility of contributions. See IRM 21.3.8.12.4. for additional details.
    3. If requested, prepare an appropriate affirmation letter. See IRM 21.3.8.5.1.3.(5).
    INOLES DOES NOT reflect EO submodule information 1. Research EDS/TEDS to verify whether a determination has closed favorably and the data did not roll to the Master File.
    2. If a "no roll" situation has occurred, See IRM 21.3.8.3.8(1).for "NO ROLL" procedures.
    3. Confirm tax exemption recognition as discussed above.
    Neither the Master File nor EDS/TEDS reflects a favorable tax exempt ruling 1. Verify disclosure and respond to the caller appropriately. See IRM 21.3.8.4.1.5.
    a. If the caller is an unauthorized 3rd party, advise caller "We have no record of tax exempt recognition by virtue of an approved application."
    b. If the caller is authorized, provide appropriate filing guidance.

    Note:

    If caller states he/she has a copy of a determination letter, instruct caller to send a copy of that letter along with a cover letter to the TE/GE Correspondence Unit, P.O. Box 2508 Room 4024, Cincinnati, OH 45201.

    The current status on IDRS is 20 or 21 1. Verify disclosure. See IRM 21.3.8.4.1.5.
    a. If the caller is authorized, See IRM 21.3.8.12.6.
    b. If the caller is unauthorized, advise caller "This organization is no longer tax exempt as of (month/year)." Use status code date for month/year. See IRM 21.3.8.4.2.3.(3).
    The current status on IDRS is 32 1. Verify disclosure. See IRM 21.3.8.4.1.5.

    • If the caller is authorized, See IRM 21.3.8.12.6.

    • If the caller is unauthorized:


    a. Research BMFOL/TXMOD to determine if a Form 990/990-EZ has posted (TC 150) or was received for processing (TC 594/599) after the Status 32 date.

    • If a Form 990/990-EZ has posted or was received for processing, update the status to 01 with 990-01 FR and continue addressing the caller’s issue.

    • If no Form 990/990-EZ has posted or was received for processing, continue to Step b.


    b. Check EDS/TEDS for an "F," "P," or "A" case closed after the Status 32 date.

    • If a closed case is found, update the status and filing requirements based on the EDS/TEDS information and continue addressing the caller’s issue.

    • If no "F," "P," or "A" case is located, treat the account as though the organization is not exempt and respond to the caller’s issue accordingly.

    The CURRENT or PRIOR EO status is 22 See IRM 21.3.8.9.8.
    The EO status is 98 1. Advise caller that our records indicate the exempt status is currently suspended under IRC 501(p).
    2. Advise caller that no deduction is allowed under any provision of the Code for contributions made to the organization while the organization’s exemption is in suspension.
    3. Advise caller that information on IRC 501(p) can be found on the Web at irs.gov, and type "501(p)" in the search box. DO NOT PROVIDE ANY OTHER ACCOUNT/STATUS INFORMATION TO THE CALLER.
    4. See IRM 21.3.8.12.6. for reinstatement information.

21.3.8.5.1.3.2  (10-01-2007)
Status of Pending Determination/Application Requests

  1. If the caller wants to know the status of a pending determination/application request:

    1. Obtain the name of the organization/plan and EIN (or DLN).

    2. Verify disclosure to determine authorization. If the caller is a third party, the authority must be confirmed on EDS/TEDS.

      Note:

      If the caller is authorized but does not have the EIN, research IDRS via cc’s NAMEE/NAMEB or by name control/zip code on EDS/TEDS/LINUS to locate the EIN/determination case.

    3. Research EDS/TEDS to determine the current status of the case:

      If the case is And Then
      Assigned on EDS/TEDS (52/53/32)

      Exception:

      See "not assigned" below for cases in status 52 with specialist number 50250.

      		  See IRM 21.3.8.5.2.4. for guidance.
      Not assigned on EDS/TEDS or is in suspense status (37/38/39)

      Note:

      This includes cases in status 52 with specialist number 50250 or cases in technical screening (60/62).

      		 The current application assignment information posted on www.irs.gov is later than the posted assignment date on EDS/TEDS 1. Advise the caller the application is currently unassigned.
      2. Prepare F4442 and annotate "Status Inquiry with control date prior to current assignment date"
      3) Obtain pertinent information from the caller
      4) Advise the caller someone should contact them within 30 days.
      5) Give F 4442 to your manager who will route it to the TE/GE Correspondence Unit.
      The current application assignment information posted on www.irs.gov is prior to the control date on EDS/TEDS 1. Advise the caller that the case is not currently assigned and that he/she will be contacted if additional information is needed or when the application is approved.
      2. Refer the caller to www.irs.gov for the current application processing date.
      3) Advise the caller to enter in the search box: EP: "Where is My Determination Letter?" EO: "Where is my exemption Application?"
      In EDS/TEDS Status 55 or 31   Advise the caller their application has been worked by the agent and is currently in the review process. This process could take an additional 30 days to complete and if additional information is needed, the caller will be contacted.
      In closed status   See IRM 21.3.8.5.2.4.(1).
      Not on Letter and Information Network User Fee System (LINUS) or EDS/TEDS:   1. Ask the caller when and where the application was filed and if a user fee was submitted and processed. If it has been less than four weeks since the application was submitted, explain that it takes up to four weeks for the information to show on our tracking system once it has been received. (If the application was submitted more than four weeks prior to the call, the case will show on LINUS/EDS/
      TEDS regardless of whether a user fee was submitted or not.)

      Note:

      Forms 1023 with revision dates prior to June 2006 will not be entered on EDS/TEDS.


      2. Instruct the caller to submit a copy of the application and cancelled check or money order, if applicable.
      EP in status 03/05 The caller is the POA or employer Inform the caller that the case was returned incomplete.

  2. If an authorized caller has correspondence or additional information that needs to be associated with a pending application, research EDS/TEDS and provide the caller with an address based on the current status of the application. If the caller is unauthorized, or if the application has not been assigned to an agent or to a group, instruct the caller to send the information to be associated to the TE/GE Adjustments Unit.

21.3.8.5.1.4  (10-01-2007)
Inquiries regarding correspondence controlled on TCC

  1. When a caller is inquiring about EO correspondence that has been mailed to TE/GE Correspondence Unit, research the TE/GE Correspondence Control (TCC) System.

  2. If there is a case open on the TE/GE Correspondence Control (TCC) system but it has not yet been assigned, explain to the caller that correspondence has been received but the case has not been assigned. The caller can expect contact within 45 days from the date of receipt.

  3. If the correspondence has been assigned, explain to the caller that he/she will receive a response within 45 days.

  4. If there is a case with a closed control, advise the customer to expect correspondence within 2 weeks of the closing date.

  5. If no case is controlled on the TCC and it has been less than 30 days since an original request was mailed, advise the caller:

    1. There is currently no record of receipt of his/her correspondence.

    2. The normal response time is within 45 days from the date of receipt.

    3. He/she should call us back if a response is not received within 45 days from the submission date.

  6. If no case is controlled on the TCC and it has been more than 30 days since the original request was mailed, advise the caller to fax/mail a copy of what was previously sent, annotate "second request," and wait at least an additional 30 days from the current date for a response.

  7. If a caller indicates that no response had been received and it has been more than 30 days since a second request was submitted:

    1. If the second submission is controlled on the TCC, provide an appropriate response based on (2), (3), or (4) above.

    2. If the second submission is not controlled on the TCC, prepare a Form 911 referral. For additional information, see IRM 21.1.3.18Taxpayer Advocate Service (TAS) Guidelines.

      Note:

      When no case is found on the TCC, always research EDS/TEDS/LINUS to confirm whether the correspondence resulted in an A, T, or F case establishment.

  8. The following Status Codes are utilized for cases on TE/GE Correspondence Control (TCC):

    Status Code Status
    01 Unassigned Inventory
    02 Screened/Unassigned Inventory
    03 Case assigned to Tax-Examiner
    05g Case assigned to EO Determination Specialist
    co Case Closed

21.3.8.5.2