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

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  (10-01-2014)
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., Mrs., Ms., Miss), last name, and identification (ID/Badge) number, OR

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

    Reminder:

    All employees who have been issued a SmartID or PAC card containing the ten-digit PID should use the entire ten digits in verbal communications with taxpayers. In written correspondence, provide your generated Integrated Data Retrieval System (IDRS) or other unique letter system number.

    Note:

    If an additional taxpayer joins the call (e.g., if the original caller hands the phone to a different person), the assistor must provide the identifying information stated above.

  3. Follow the steps described in paragraphs (4) through (10) below to ensure that you are providing quality service. Keep the following thoughts in mind as you are assisting your caller:

    • To the customer, his/her issue is the most important thing on that person's mind when he calls the IRS for help. The caller doesn't really care that the assistor has asked the same questions and gone over the same information many times already that day.

    • Every caller deserves to be treated as an individual and with respect.

    • Many of our callers are volunteers who know very little about tax matters. They may be uncomfortable calling the IRS to begin with, and then doubly uncomfortable about discussing matters that are foreign to them.

    • While the disclosure prompts were put in place to protect both the caller and the Service, they are not meant to be interrogation tools. Callers can be intimidated by the assistor asking the disclosure prompt too aggressively. The assistor should clarify what the question means and why we are asking it as the situation demands. Using a purpose statement before asking the disclosure prompts might be helpful.

    • The assistor must be sensitive to clues that indicate that the caller may require extra patience and a slower-paced explanation.

  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 nature of the inquiry.

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

  7. Verify disclosure (as appropriate). See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures," for the guidelines to follow.

  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, which includes giving a correct and complete technical answer. When a caller asks a specific technical question, provide a complete answer that is within the scope of your application or offer to prepare an appropriate referral (e.g., transfer to a different application or prepare a Form 4442). When providing a technical answer, cite the appropriate reference that supports the answer provided (e.g., publications, instructions to a form, revenue rulings, and revenue procedures). Citing an appropriate reference while speaking to the customer ensures that the information/answer provided is accurate. Additionally, by confirming the reference, we are educating the customer.

      Reminder:

      Use of the TEGE Probe and Response Guide (TEGE P&RG) is mandatory for topics for which pages have been developed. You are not required to read the responses verbatim, but you should cover all issues listed in the response in an accurate and complete manner.

      Note:

      Do not simply refer the caller to form instructions or to a publication in lieu of providing a direct answer (or in lieu of preparing a referral) when she/he has a specific question, unless the question is broader in nature, e.g., "Do you have any publications that discuss applying for tax -exempt status?"

    • When referring the customer to the appropriate reference, explain to the caller how to obtain forms/pubs via the self-help method, the IRS Web site, or if 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.

      Exception:

      If the caller wants help completing an entire (or almost an entire) form, schedule, or return, apologize and explain that you can help with specific lines or questions but that you are unable to go through the form line-by-line. Whenever possible, offer a self-help method for the caller (e.g., the Interactive Form 1023 on the IRS Web site).

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

      Note:

      This does not include contacting the organization about issues such as presumption of private foundation status or an expired advance ruling period if these issues are identified while performing research in the course of responding to an unauthorized third party.

    • Use appropriate hold procedures. Use the hold feature, not the mute feature. Only place the caller on hold if you need to research information that is not readily available, to prepare a C letter, to make an online adjustment, etc. You must provide a reason for placing the caller on hold, ask for permission, and wait for a response. Do not keep the caller on hold for more than approximately five minutes without returning to the caller. If it is necessary to put the caller on hold again, apologize and provide an explanation. Ask if she/he is willing to continue to hold. Thank the caller for holding when you resume the call.

    • As necessary, advise of appropriate time frames, identify situations that should be handled by the Taxpayer Advocate Service (TAS), or use appropriate referral procedures (Form 4442). See IRM 21.3.8.8.6, "Taxpayer Advocate Service Referral Guidelines, Including Congressional Inquiries, and Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)," and IRM 21.1.3.18, "Taxpayer Advocate Service (TAS) Guidelines," for additional information.

    • Document account calls per the instructions in IRM 21.2.2.4.2.1, "IDRS History Items and Account Inquiry," and in IRM 21.2.2.4.5, "Account Management Services (AMS)." All documentation should, to the extent possible, be completed while the taxpayer is on the phone.

  10. Close the conversation:

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

    2. Conclude the contact courteously and appropriately. For example, thank the caller if he/she provided information to help resolve an open issue; apologize if the Service made an error.

  11. When the call deals with IRS issues that are not handled in the TEGE 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 him or her to the appropriate area. Transfer 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. If the caller asks to record the call, advise the caller that he/she cannot record the call. See IRM 21.1.1.10, "Contact Recording."

21.3.8.5.1.1.1  (03-14-2014)
Application 761 (TEGE Default) and Application 762 (TEGE Form Help)

  1. As stated in the W&I Transfer Policy located on the Telephone Transfer Guide (TTG), employees assigned to TEGE Agent Groups will answer all TEGE Default (APP 761) and TEGE Form Help (APP 762) inquiries.

  2. For TEGE purposes, these are "transparent" applications and assistors should make no assumptions about the caller's issue before hearing the caller's question. If necessary, the assistor should probe to determine the specific question/issue.

  3. If the question is a topic on which the assistor has been trained and which is appropriate for his/her assigned applications, the assistor should provide a complete and accurate answer per the applicable procedures.

  4. If the caller's question should be handled on a TEGE specialty application on which the assistor has not been trained or on a non-TEGE application, the assistor should refer to the TTG.

  5. See IRM 21.3.8.8.2, "Form 4442 - Inquiry Referral," for situations where the assistor should prepare a referral instead of transferring the caller.

21.3.8.5.1.2  (10-01-2012)
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. For general information about handling calls from hearing-impaired customers, refer to IRM 21.2.1.59, "Deaf/Hard of Hearing (DHOH) Callers and TTY/TDD Equipment."

  2. If you are not satisfied with the authentication or the customer does not give oral consent and the information being requested is protected under IRC 6103, determine the proper area in TEGE to receive the caller's request for information and provide the caller with the appropriate address (after determining whether the caller is going to use the United States Postal Service or a private delivery service).

    Note:

    The table below includes only the more common issues/addresses and is not all inclusive.

    If the caller's question involves Instruct the caller to write to
    Tax law issues, pending applications, correspondence matters TEGE Correspondence Unit
    P.O. Box 2508, Room 4024
    Cincinnati, OH 45201

    OR

    TEGE Correspondence Unit
    550 Main Street, Room 4024
    Cincinnati, OH 45202

    EEFAX 855-204-6184
    EO Entity issues IRS
    Attn. EO Entity, MS 6273
    Ogden, UT 84201

    OR

    IRS
    1973 N Rulon White Blvd.
    Attn. EO Entity, MS 6273
    Ogden, UT 84404

    Fax 801-620-7116
    EO account-related matters IRS
    Attn: EO Accounts Unit, M/S 6552
    Ogden, UT 84201

    OR

    IRS
    1973 N Rulon White Blvd.
    Attn: EO Accounts Unit, M/S 6552
    Ogden, UT 84404

    Fax 801-620-5555
    EP Entity issues IRS
    Attn. EP Entity, MS 6273
    Ogden, UT 84201

    OR

    IRS
    1973 N Rulon White Blvd.
    Attn. EP Entity, MS 6273
    Ogden, UT 84404

    Fax: 801-620-7116
    EP account-related matters IRS
    Attn: EP Accounts Unit, M/S 6552
    Ogden, UT 84201

    OR

    IRS
    1973 N Rulon White Blvd.
    Attn: EP Accounts Unit, M/S 6552
    Ogden, UT 84404

    Fax 801-620-5670

21.3.8.5.1.3  (10-01-2014)
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 , apologize for not being able to assist, and instruct him/her to follow his/her functional unit's internal procedure for technical support.

    Note:

    This applies only to IRS employees asking work-related questions. You may respond to the employee's questions that are not related to his/her official duties (e.g., about organizations with which the employee is affiliated), but the normal disclosure rules apply.

  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: EEFAX 855-204-6185 (TEGE 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.

    Reminder:

    TEGE call site assistors may accept faxed Forms 2848/Forms 8821 for "special use" situations (e.g., to discuss reinstatement procedures for an organization in status 20 or to collect information for an EO submodule and/or Form 990-N), for application status checks, and to resolve/discuss account issues. Refer to (5) in IRM 21.3.8.4.1.4, "Form 2848/Form 8821 Fax Submissions," for information on the post-call handling of authorization forms faxed to call site assistors.

  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 EO or EP application, 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. Generally, user fees are not refunded on withdrawn applications.

  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, the letter can be prepared. See IRM 21.3.8.7.3, "Choosing the Appropriate Letter."

      Note:

      Assistors should limit callers to one letter per telephone contact. If the caller requires letters for multiple organizations, he/she must call back for each individual request or make the remaining requests in writing to the EO Correspondence Unit:
      TEGE Correspondence Unit
      P.O. Box 2508, Room 4024
      Cincinnati, OH 45201

      EEFAX 855-204-6184

      Express and Overnight Delivery
      TEGE Correspondence Unit
      Room 4024
      550 Main Street
      Cincinnati, OH 45202

      Reminder:

      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. Conclude the call.
      2. Go into "wrap" and complete the letter.
      3. Written documentation is not required on these cases.
    2. Although the information included in the affirmation letters directed to the organizations themselves is open to the public under IRC 6104, these letters should be sent only to the Address of Record (AOR). If a caller wants an affirmation letter sent to an address other than to the AOR, you must prepare the third -party affirmation letter. This includes situations where the organization has a new address, but the caller is not authorized to initiate an address change on IDRS. You can comply with the caller's request for an affirmation letter by preparing a third -party letter and using the organization's name and its new address.

      Note:

      Be sure to advise the caller to submit a completed Form 8822-B (or a letter containing that information) to have the organization's mailing address changed in our records. Provide the caller with the mailing address or fax number for the submission of the Form 8822-B/written request. See IRM 21.3.8.9.5, "Address Changes/Misdirected Mail," for additional information.

  6. If the caller is inquiring whether his/her organization is required to file a Form 990 series return, use of the TEGE P&RG is mandatory.

    Note:

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

    Reminder:

    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, Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations, or Publication 4221-NC, Compliance Guide for Tax Exempt Organizations (other than 501(c)(3) Public Charities and 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 an email with the following information to EO Customer Education and Outreach at *TE/GE-EO-CEO and tell the caller to expect to be contacted within 10 business days:

    • Name of the individual to be contacted and his/her position within the organization

    • Work day telephone number of contact person and the name and telephone number of a second person who can be contacted during the work day

    • Name of the organization requesting the speaker. Is this organization sponsoring the event?

    • Title of event, e.g., general group meeting, statewide meeting, national conference

    • Location of the organization/speaking event, including the street address and city

    • Date for which the speaker is being requested and a proposed time and length of speech

    • Approximate number of attendees

    • 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., transfer per the 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 TEGE 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 TEGE 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 if the address is not provided in the forms and/or instructions.

    Note:

    The private delivery address for forms and returns filed in Ogden is:
    Internal Revenue Service
    1973 Rulon White Blvd.
    Ogden, UT 84404

  11. If the caller reports suspicious e-mails purportedly from the IRS or has other concerns about fraud related to the use of IRS' name, see IRM 21.1.3.23, "Scams (Phishing) and Fraudulent Schemes."

  12. 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.)

    Note:

    Even though the caller may use the terms "non-profit" or "not-for-profit," she/he may still be asking for information about federal tax exemption. Do not refer the caller to his/her state simply because she/he uses those terms. Probe to determine whether the caller is actually asking about federal tax exemption and provide information accordingly.

    1.       Explain that the issue is not a federal income tax issue.
    2.       Advise the caller that we can only provide information on exemption from federal income tax.
    3.       Verify current tax-exempt recognition or offer guidance on applying for exemption from federal income tax per the mandatory use of the TEGE P&RG, as appropriate.

    Exception:

    Do not use the P&RG if the organization has been auto-revoked, whether or not it is in status 97.


    4.       Advise the caller he/she needs to contact the appropriate state or local agency (if a sales tax issue, provide the caller with the appropriate state sales tax telephone number available on the TEGE Research Portal). Telephone numbers for state income tax offices are available on SERP.
     
     
     
    Is seeking information on incorporating in the state

    Note:

    Even though the caller may use the terms "non-profit" or "not-for-profit," she/he may still be asking for information about federal tax exemption. Do not refer the caller to his/her state simply because she/he uses those terms. Probe to determine whether the caller is actually asking about federal tax exemption and provide information accordingly.

    Provide the caller with the appropriate state corporate records division telephone number available on the TEGE Research Portal.

    Note:

    Do not refer a caller to the corporate records division of a state, unless the caller has questions about being a corporate entity (e.g., state requirements, name availability, fees). General questions about operating as a charity in the state should not be directed to the corporate records division. Callers with questions on that topic need to contact the appropriate state office, and it is the caller's responsibility for determining who the proper state authority is. See below.

     
    Is asking state-related questions on unincorporated associations formed under state law Refer the caller to his/her state's Secretary of State's office.  
    Wants information about registering/operating as a charity in the state, including solicitation of donations 1. Explain that the issue is not a federal income tax issue and that the caller will need to contact the appropriate state or local agency.
    2. Suggest the caller research www.nasconet.org for a link to the office that regulates charitable activity in their state.

    Note:

    Refer callers to this site only when they are asking about operating as a charity in their state; not all callers will need this referral.

     
    States his/her bank/US Post Office says they need a determination letter 1.       Verify current tax-exempt recognition or offer guidance on applying for exemption from federal income tax per the mandatory use of the TEGE P&RG, as appropriate.

    Exception:

    Do not use the P&RG if the organization has been auto-revoked, whether or not it is in status 97.


    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.       Verify current tax-exempt recognition or offer guidance on applying for exemption from federal income tax per the mandatory use of the TEGE P&RG, as appropriate.

    Exception:

    Do not use the P&RG if the organization has been auto-revoked, whether or not it is in status 97.

     
     
    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.
     
     
     
  13. For all other within scope questions, follow procedures outlined throughout IRM 21.3.8 and in other IRMs pertinent to the issue or refer to the appropriate technical reference(s) (e.g., form instructions and publications) to provide a complete and accurate response to the inquiry. For issues that are beyond the scope of your assigned application but that are within the scope of the Service, transfer or prepare a written referral as appropriate. See IRM 21.3.8.6.2, "Out of Scope Topics and Issues," for information on handling calls about out of scope topics. See IRM 21.3.8.5.2 , "Transfer Procedures," for additional information.

21.3.8.5.1.3.1  (10-01-2014)
Verification of Tax-Exempt Status and Foundation Classification

  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. See IRM 11.3.1.7, "Reporting Unauthorized Access or Disclosures," for additional information.

    • Address of the organization

      Note:

      It is not required that a caller know the 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/ENMOD reflects favorable tax-exempt recognition (statuses 01 and 25)

    Exception:

    See IRM 21.3.8.12.23, "Ruling Dates with all Zeroes on Organizations with Individual Exemption," before affirming the exemption of an individually-exempt organization that displays all zeroes for its ruling date.

    Note:

    See (3) below the table if the organization's current foundation code is 09 or if it has an expired advance ruling period or has been presumed to be a private foundation.

    Caution:

    Research BMFOLO for a prior foundation code and EDS/TEDS before assuming that an organization with foundation code 04 and Form 990PF-1 filing requirement has been ruled to be a private foundation; it may be a presumptive private foundation, in which case you will need to give special instructions to an authorized caller. If the caller is unauthorized, tell him/her that the organization is a private foundation (if she/he asks about the foundation classification).

    1. Provide verbal confirmation that the organization is recognized tax exempt under IRC 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. Remember to use the TEGE P&RG; refer to IRM 21.3.8.12.4 for additional details.

    Note:

    Grantors and contributors may rely on an advance ruling or determination of termination of private foundation status under 507(b)(1)(B) for purposes of IRC 170. In other words, contributions to a private foundation in status 25 are treated like contributions to a public charity unless it is more than 90 days after the advance ruling period expired and there is no "P" case on EDS that was established after the advance ruling date. See paragraph (3) below for additional information.


    3. If requested and if the organization has an individual ruling of exemption or is the central organization in a group ruling, prepare an appropriate affirmation letter. See IRM 21.3.8.5.1.3.(5).

    Note:

    If the organization is a subordinate in status 01, explain that we cannot prepare a letter of affirmation and advise the caller to contact the central organization; you may reference the section entitled, "How do I verify that an organization is included as a subordinate in a group exemption ruling?," in Publication 4573, Group Exemptions.


    4. If the caller asks how long the organization has been exempt, you may disclose the ruling date and the status code date. The ruling date is the date the exemption was granted; the status code date is the date the exemption was effective.

    Note:

    If the status code date of an entity in status 01 is later than the ruling date, you cannot rely on that date as being the correct effective date of exemption. If the entity had previously been in a status such as status 21 or status 32 and then updated to status 01, for example, the status code date may still reflect the date of the conversion to status 21 or status 32 and not the original effective date of the exemption. If requested, share only the ruling date in this situation, unless you can verify the correct status code (effective) date on EDS/TEDS. You should also update IDRS accordingly.


    5. If the caller is authorized and the organization has a filing requirement other than 990-06, 990-13, or 990-14, research for EO return filing compliance and advise the caller accordingly. See IRM 21.3.8.3.8.1, "Compliance with EO Filing Requirements," for additional information.
    INOLES/ENMOD shows the entity in status 02 and there is no case closed on EDS/TEDS after the ruling date shown on IDRS Verify disclosure.
    • If the caller is authorized and the organization is 501(c)(3), prepare Letter 4162C (Letter Regarding Conditional Exemption). Instruct the caller to send the response to the letter to:
      TEGE Correspondence Unit
      P.O. Box 2508, Room 4024
      Cincinnati, OH 45201

      EEFAX 855-204-6184

      Express and Overnight Delivery
      TEGE Correspondence Unit
      Room 4024
      550 Main Street
      Cincinnati, OH 45202

    • For all other situations (caller is not authorized or the organization is other than 501(c)(3)), send Form 4442 to the Correspondence Unit.

    INOLES/ENMOD shows the entity in status 71 and there is no favorable case closed on EDS/TEDS after the ruling date shown on IDRS

    Caution:

    Do not rely solely on the closing code when researching EDS. Many FTE cases were erroneously closed in status 01 in the late 1990s, but the cases correctly showed an FTE letter as the last letter created and a Form 1120 filing requirement on the closing information page. Be sure to perform thorough research before determining that IDRS contains erroneous information.

    1. Verify disclosure. See IRM 21.3.8.4.1.5 , "Taxpayer Authentication Procedures. "
    2. Advise the caller that we have no record of tax-exempt recognition by virtue of an approved application, i.e., that we have no record of the organization having tax-exempt status under section 501(a) of the Internal Revenue Code.
    3. If the caller is authorized, explain that the organization failed to establish its exemption and that it is liable for a taxable return until it completes the application process and receives a letter of determination ruling it to be exempt. See IRM 21.3.8.12.17, "EO Case Development: Cases in Suspense Status (Status 37, EDS Letter 4587) and Cases in Failed to Establish (FTE) Status (Status 11 and Status 12, EDS Letter 1314)," and IRM 21.3.8.12.17.2, "Failed to Establish - Additional Information Letter (1312/1313) Requests and Lost Response to Additional Information Requests on I and S Cases Closed 11 or 12 Prior to July 25, 2010," for additional information.
    INOLES/ENMOD shows the entity in status 70 and there is no favorable case closed on EDS/TEDS after the ruling date shown on IDRS 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures."
    2. Advise the caller that we have no record of tax-exempt recognition by virtue of an approved application, i.e., that we have no record of the organization having tax-exempt status under section 501(a) of the Internal Revenue Code.
    3. If the caller is authorized, explain that the organization was denied exemption and that it is liable for a taxable return.
    INOLES/ENMOD shows the entity in status 41 and there is no favorable case closed on EDS/TEDS after the ruling date shown on IDRS 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures."
    2. Advise the caller that we have no record of tax-exempt recognition by virtue of an approved application, i.e., that we have no record of the organization having tax-exempt status under section 501(a) of the Internal Revenue Code.
    3. If the caller is authorized, explain that the organization is required to apply for formal recognition of its exemption and that it is liable for a taxable return until it has had its exemption approved.

    Note:

    If the status should be changed to status 31 (because the organization qualifies as a public charity with annual gross receipts averaging $5000 or less), to status 36 (because the organization qualifies for exemption under a subsection other than IRC 501(c)(3), (c)(9), or (c)(17)), or to status 40 because the organization has an organizing document that is dated within 27 months of the current date or within 27 months of the control date of a pending Form 1023/Form 1023-EZ or Form 1024 (501(c)(9) and 501(c)(17)), prepare a Form 4442 referral to EO Entity (fax 801-620-7116) with the relevant information and request that they update the status of the organization. Inform the caller that the organization may still be subject to auto-revocation if they have not filed at least one EO return or submitted a Form 990-N in the last three tax periods.

    INOLES/ENMOD shows the entity in status 12 and with subsection 90, 91, or 92 AND there is no exemption ruling on EDS/TEDS that didn't roll to IDRS Inform the caller that the entity is filing an information return as a non-exempt charitable trust (NECT). If the caller is authorized and requests a letter affirming the status (subsection 91 only), see IRM 21.3.8.7.3(1)(b).
    Technical questions on NECTs are out of scope.

    Note:

    Entities in status 12 are included in the online EOMF extract.

    INOLES/ENMOD shows the organization as an IRC 527 political organization (status 34, subsection 82) Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures."
    • If the caller is authorized, explain that our records indicate that the organization identified itself as a political organization described in IRC 527.

    • If the caller is unauthorized, advise him/her that we have no record of tax-exempt recognition by virtue of an approved application, i.e., that we have no record of the organization having tax-exempt status under section 501(a) of the Internal Revenue Code. If the caller specifically asks if the organization is a political organization, refer the caller to the IRS Web site for publicly-disclosed filings. Instruct the caller to type "Search Political Organization Disclosures" in the search box.

    INOLES/ENMOD DOES NOT reflect formal exemption or inclusion in a group ruling 1. Research EDS/TEDS to verify whether a determination has closed favorably and the data did not roll to the Master File.
    2. See IRM 21.3.8.3.8 (1) for "NO ROLL" procedures if a "no roll" situation has occurred.
    3. If EDS/TEDS reflects a favorable ruling of exemption, confirm tax exemption recognition as discussed above.

    Exception:

    If, based on the filing requirements assigned on EDS/TEDS, the organization was required to but did not file its annual information return/notice for three consecutive years for periods beginning after December 31, 2006, explain to the authorized caller about auto-revocation. If the caller is unauthorized, explain that additional research is needed to respond, prepare a Form 4442 referral to the Correspondence Unit (EEFAX 855-204-6184), and tell the caller she/he can expect to be contacted within 30 days.


    4. If EDS/TEDS does not reflect a favorable ruling, respond as discussed below.
    Neither the Master File nor EDS/TEDS reflects a favorable tax-exempt ruling (including, but not limited to, organizations in status 31, status 36, or status 40) 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures. "
    2. Advise the caller that we have no record of tax-exempt recognition by virtue of an approved application, i.e., that we have no record of the organization having tax-exempt status under section 501(a) of the Internal Revenue Code.
    3. Explain that certain organizations may not be required to file for formal recognition and inform the caller that we can confirm tax exemption only when our records reflect that a formal determination ruling has been made. See Exception under #4 below.
    4. If the caller asks for additional details, advise him/her that an organization which meets an exception from the requirement to file for formal recognition may be treated as being tax exempt as long as it is organized and operated appropriately.

    Exception:

    If the entity has been organized and operated for more than three fiscal periods prior to the call and has not filed an information return or submitted an e-Postcard for three consecutive years for periods that began after December 31, 2006, then the organization may not hold itself out to be automatically exempt unless it meets one of the exceptions to the filing requirements imposed by the Pension Protection Act of 2006 (e.g., churches). The organization is required to apply for exemption or to file taxable returns.

    Reminder:

    Use of the TEGE P&RG is mandatory when offering guidance on applying for tax exemption except when the organization has been auto-revoked, whether or not it is in status 97.


    5. If the caller expresses his/her belief that the organization in question might be covered by a group ruling, refer him/her to the central organization for specific information or to Publication 4573, Group Exemptions, for general information about group rulings.

    Reminder:

    You should not attempt to determine whether a particular organization should be included in a group ruling if it is not showing as such on IDRS, nor should you attempt to determine potential central organizations with which an organization could be affiliated.

    Note:

    If the caller represents a central organization requesting information on filing for a group exemption, use of the TEGE P&RG is mandatory.


    6. If the caller is authorized, complete an EO Submodule Data Sheet (if there is no EO submodule and the organization is organized and operated as an exempt organization) and offer appropriate annual return filing guidance. Refer to the TEGE P&RG for specific return filing requirement guidance.

    Note:

    You may respond to questions from an unauthorized caller with general return filing requirement information, i.e., information not protected by IRC 6103.

    Neither the Master File nor EDS/TEDS reflects a favorable tax-exempt ruling and the caller states he/she has a copy of a determination letter Instruct the caller to send a copy of that letter along with a cover letter to:
    TEGE Correspondence Unit
    P.O. Box 2508 Room 4024
    Cincinnati, OH 45201

    EEFAX 855-204-6184

    Express and Overnight Delivery
    TEGE Correspondence Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202
    The current status on IDRS is status 28 or status 29 Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures."
    1. See IRM 21.3.8.12.14.5, "Adding Subordinates to a GEN and Modifying Subordinate Information," if the caller is authorized and the organization is in status 28. IRM 21.3.8.12.14.3, "Supplemental Group Ruling Information (SGRI)," if the caller is authorized and the organization is in status 29.

    2. If the caller is unauthorized, tell him/her that the organization is not exempt by virtue of an approved application, i.e., that we have no record of the organization having tax-exempt status under section 501(a) of the Internal Revenue Code, but that our records show that the organization held a group ruling (status 29) or was included in a group ruling (status 28) until the month and year of the status code date (if the status code date on INOLES is not all zeroes).

      Note:

      See 3 and 4 above under organizations that are not exempt per IDRS or EDS/TEDS for additional information about organizations not required to apply for formal exemption, e.g., churches.

    The current status on IDRS is status 20, status 21, or status 26

    Caution:

    Research ENMOD and the TRAC database for a pending reinstatement (i.e., a pending TC 016 on ENMOD showing EO filing requirements or an indication on TRAC that Letter 4168C was issued) before telling the caller that the organization is not tax exempt. If ENMOD shows a pending TC 016 with EO filing requirements, treat the organization as though it is exempt and respond to the caller accordingly. If there is a pending TC 016 without EO filing requirements, consult with your Lead.

    1. Verify disclosure. See IRM 21.3.8.4.1.5 , "Taxpayer Authentication Procedures. "
    a. If the caller is authorized, explain that the current status of the organization is "terminated" (20), "unable to locate" (21), or "termination merger" (26). See IRM 21.3.8.12.6, "Request for Reinstatement of Tax-Exempt Recognition," if the caller asks how the exemption can be reinstated.
    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(5).
    The current status on IDRS is status 32 1. Verify disclosure. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures. "
    a. Research BMFOL/TXMOD to determine if a Form 990/Form 990-EZ has posted (TC 150) or was received for processing (TC 594/599) after the Status 32 date.
    • If a Form 990/Form 990-EZ has posted or was received for processing, update the status on IDRS to 01 with 990-01 FR and continue addressing the caller’s issue.

    • If no Form 990/Form 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 on IDRS based on the EDS/TEDS information and continue addressing the caller’s issue.

    • Even if no "F," "P," or "A" case is located, treat the account as though the organization is exempt and respond to the caller’s issue accordingly.

      Note:

      See IRM 21.3.8.12.6, "Request for Reinstatement of Tax-Exempt Recognition," if the caller is authorized.

    The CURRENT EO status is status 22 See IRM 21.3.8.9.8, "Status Codes - EO." Refer to (12).
    The EO status is status 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, by typing "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, "Request for Reinstatement of Tax-Exempt Recognition," for reinstatement information.
    The EO status is status 99 Research IDRS for the status held by the organization before it was updated to status 99 and respond to the caller based on the prior status.

    Note:

    If the prior status is 41 and the caller is contacting the Service because of a rejected Form 990-N, see paragraph (35) of IRM 21.3.8.9.8, "Status Codes - EO."

    INOLES/ENMOD shows the entity in status 97 and there is no favorable case closed on EDS/TEDS after the status code date shown on IDRS See IRM 21.3.8.12.6.1, "Responding to Calls From or About Organizations in Status 97."
    INOLES/ENMOD shows the entity in status 97 but there is a favorable case closed on EDS/TEDS after the status code date shown on IDRS Affirm the exemption of the organization using the verbiage in the first row of this table.

    Note:

    If the closing date on EDS/TEDS is more than two weeks prior to the date of the call and the organization is still showing status 97 on IDRS, follow the procedure in paragraph (1)(c) of IRM 21.3.8.3.8, "Researching and Perfecting Entity/EO Submodule Information on the Master File."

  3. The foundation classification of a 501(c)(3) organization is disclosable to unauthorized third parties under IRC 6104. If an unauthorized third party asks about the tax-exempt status of an organization with an expired advance ruling or with foundation code 09 (and there is no "F," "P," or "A" case on EDS/TEDS giving final foundation information), affirm the organization's exemption but do not volunteer information about the organization's foundation classification. If the caller specifically asks about the foundation classification, explain that our records indicate that no final determination of foundation classification has been made. If the caller asks about the deductibility limit of contributions, tell the caller that we can only verify that contributions are deductible at the 30 percent limit at a minimum. Refer the caller to the organization for additional details.

    Note:

    If the caller is authorized and the organization is showing as a presumptive PF (Form 990PF-3 filing requirement) or with an 09 foundation code or with an expired advance ruling period (including organizations in status 25), explain to the caller what the organization needs to submit to have its foundation classification updated. See IRM 21.3.8.12.5.4, "Change in Foundation Classification," and/or IRM 21.3.8.12.5.4.1, "IRC 507(b)(1)(B) Terminations (60-Month Terminations)," for details.

  4. See IRM 21.3.8.3.8, "Researching and Perfecting Entity/EO Submodule Information on the Master File," if information on IDRS differs from that contained in an IRS letter in the caller's possession or if the IDRS information is discrepant.

21.3.8.5.1.3.2  (10-01-2014)
Status of Pending EO Determination/Application Requests

  1. If the caller wants to know the status of a pending EO determination/application request, including "A," "F," "P," "S" and "T" cases:

    1. Obtain the name and address of the organization and its EIN (or DLN).

    2. Verify disclosure to determine authorization. If the caller is a third party, the authority must be confirmed on EDS/TEDS. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures," for additional information.

      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 and use the information in the following table and on the TEGE Research Portal to respond to the caller.

      Issue Additional Reference
      Dishonored Check indicator is "Y." See IRM 21.3.8.11.2 , "Dishonored EO/EP User Fee Checks."
      Status of a previously-submitted expedite request See IRM 21.3.8.12.22.1, "Expedite Request Status Inquiries."
      Copy of the acknowledgement letter See IRM 21.3.8.7.3, "Choosing the Appropriate Letter." Refer to paragraph (1)(k), Chart 8c.
  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 or fax number based on the current status of the application. If the caller is unauthorized, or if the application has not been assigned to a determination specialist or to a group, instruct the caller to send the information to be associated to:
    TEGE Adjustments Unit
    P.O. Box 2508, Room 4024
    Cincinnati, OH 45201

    EEFAX 855-204-6185

    Express and Overnight Delivery
    TEGE Adjustments Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202

    Note:

    If the applicant receives an Automated Information System (AIS) document with a request for additional information, she/he should follow the mailing instructions that accompany the request.

21.3.8.5.1.3.3  (10-01-2014)
Status of Pending EP Determination/Application Requests

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

    1. Obtain the name and address of the plan sponsor and/or the plan, plan number and the EIN (or DLN).

    2. Verify disclosure to determine authorization. If the caller is a third party other than a plan participant and the plan has 25 or fewer participants, the authority (POA) must be confirmed on EDS/TEDS. See IRM 21.3.8.4.3.1 , "EP Disclosure Explanation of Terms." See (3) below for information pertaining to plan participants. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures," for additional information.

      Caution:

      Plans with 26 or more participants are generally open to public inspection under IRC 6104, but requests from unauthorized third parties must be in writing. See IRM 21.3.8.4.3.2 , "EP Public Inspection of Determination Letters/Applications. "

      Note:

      If the caller 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:

      Exception:

      See (5) below if the authorized caller is checking on the status of a Form 5306 application.

      Caution:

      See IRM 21.3.8.11.2 , "Dishonored EO/EP User Fee Checks," if the Dishonored Check indicator is "Y."

      If the case is And Then
      Assigned on EDS/TEDS (52/53/32/33/62/72)   See IRM 21.3.8.5.2.4 for guidance.
      Not assigned on EDS/TEDS (34/41/50/51/56/58/75/91) or is in suspense status (37/38/39)

      Note:

      This includes cases unassigned in Technical Screening and Accelerated Processing (60/61/63/64/71/73/74).

      The current application assignment information posted on www.irs.gov is later than the control date on EDS/TEDS 1. Advise the caller the application is currently unassigned.
      2. Prepare Form 4442 and annotate "Status Inquiry with control date prior to current assignment date" (except as noted below).
      3. Obtain pertinent information from the caller.
      4. Advise the caller someone should contact them within 30 days.
      5. Give the referral to your manager, who will route it to the manager of the EP Correspondence Unit (EEFAX 855-224-1311).

      Reminder:

      Research EDS for the last letter created. If the last letter created is Letter 2693, then the application is in line to be worked, i.e., on-cycle. (This field on EDS shows the older acknowledgement letter that EP Determinations no longer uses. However, any new letters created through EDS will appear in this field.) If the last letter created is Letter 1940, then the application has been determined to be an off-cycle case. When it has been determined that a case is off-cycle, Letter 1940 is always sent out to the plan sponsor and to the POA, if applicable, telling them this information. Direct callers with questions to the person whose name appears on the letter. If they have not received the letter and it has been more than two weeks since the status date, prepare a Form 4442 referral to the EP Correspondence Unit to have the letter resent.

      Exception:

      Unless it is for a reprint of Letter 1940, do not prepare a Form 4442 for "off cycle" applications. Refer to the "5-year remedial amendment cycle" link from the "off-cycle" link on the "Check the Status of Your Letter" page to determine whether an application was "on-" or "off cycle." Explain that "off-cycle" applications are placed in suspense and processed only after all "on-cycle" cases are processed.

      Caution:

      Do not attempt to explain to the caller why the application is "off-cycle." If the caller does not understand why the application is "off-cycle," refer him/her to the determination specialist whose name appears on the Letter 1940. If this is not possible, prepare a Form 4442 referral to the EP Correspondence Unit (EEFAX 855-224-1311).

      The current application assignment information posted on www.irs.gov is the same month as or 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. If the current assignment month is the same as the control date month of the EDS case, inform the caller that the case should be assigned soon.
      2. Refer the caller to www.irs.gov for the current application processing date.
      3. Advise the caller to enter in the search box: "Status of Determination Letter"
      In review status (31/35/40/55/57)   Advise the caller their application has been worked by the determination specialist and is currently in the review process. If additional information is needed, the caller will be contacted.

      Caution:

      Advise the caller that there is no guarantee that the manager/reviewer will agree with the determination specialist's development of the case and/or the ruling she/he made. The application could be returned to the determination specialist for further development or put back into the general inventory to be re-assigned to a higher-graded determination specialist.

      Note:

      If the case has been in status 55 for more than 5 days and the control date is more than 60 days prior to the date of the call, refer the caller to the determination specialist who worked the case.
      If the case has been in status 31 for more than 120 days, prepare a Form 4442 referral to your Lead with the caller's contact information and tell the caller she/he will be contacted within 30 days. The Lead will contact the secretary of the EP Quality Review staff to check on the status of the case.

      In closed status (00/01/02/04/06/07/08/09/13/21)

      Note:

      The favorable closed statuses are 00/01/06/09/13/21.

        See IRM 21.3.8.5.2.4.(1).

      Exception:

      See below for information on cases in statuses 03/05 and 04.

      Note:

      Plan sponsors should allow two weeks from the date their application was closed favorably (based on the status date, not on the "Letter Prepared" date) to receive their determination letter. If it has been longer than two weeks and the caller states that the letter was not received, verify the address on EDS/TEDS.

      • If the address is correct, prepare a Form 4442 referral to the EP Correspondence Unit (EEFAX 855-224-1311).

      • If the address is incorrect, instruct the caller to send the address change information and a request to send a (corrected) copy of the determination letter to the EP Correspondence Unit at the fax number shown above or to:
        Internal Revenue Service
        Room 5-120
        P.O. Box 2508
        Cincinnati, OH 45201
        Attn: Manager, EP Correspondence

        Express and Overnight Delivery
        Internal Revenue Service
        Room 5-120
        550 Main Street
        Cincinnati, OH 45202
        Attn: Manager, EP Correspondence

      Reminder:

      This procedure applies only to callers who claim never to have received their determination letter. If the caller is simply requesting a copy of the letter, refer to IRM 21.3.8.13.6, "Requests for Corrected/Superseding and for Copies of EP Determination Letters."

      In status 54 (Transfer to Appeals) The case has been in that status for at least two weeks

      Note:

      If the case has been in status 54 for less than two weeks, explain to the caller that we will check on the status only after it has been at least two weeks since the case was transferred.

      Prepare a Form 4442 referral to your Lead with the caller's contact information and the identifying information for the organization. The Lead will check the status with Appeals per IRM 4.13.6.1 , "Appeal Rights," and will contact the caller with the information.
      In status 59 on TEDS   Respond to the caller based on the case status displaying on page 1 of EDS.

      Note:

      Status 59 is a TEDS only status. It denotes a case that is no longer being processed on TEDS, but rather is being processed manually on EDS. This status displays on the history page of EDS but not on page 1. It defaults to the TEDS status that the case was in prior to being put into status 59; this is the status that displays on page 1 of EDS.

      Not on Letter and Information Network User Fee System (LINUS) or EDS/TEDS:

      Caution:

      Before concluding that the application is not on the system, verify that you are in the correct data base, i.e., that you are researching the EP data base for an EP application.

        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 and that it may take up to three weeks from the mailing date to receive the acknowledgement letter. (If the application was submitted more than four weeks prior to the call, the case will show on LINUS, regardless of whether a user fee was submitted or not.)
      2. Instruct the caller to submit a copy of the application and of the front and the back of the cancelled check or money order, if applicable, to:
      Adjustments Unit
      P.O. Box 2508, Room 4024
      Cincinnati, OH 45201

      EEFAX 855-204-6185

      Express and Overnight Delivery
      Adjustments Unit
      Room 4024
      550 Main Street
      Cincinnati, OH 45202
      EP in status 03/05 The caller is the POA or employer Inform the caller that the case was returned incomplete.

      Note:

      EP determination applications that are closed incomplete are not open to public inspection by unauthorized third parties, even if the plan has 26 or more participants.

      EP in status 03/05 The caller is unauthorized. Refer the caller to the plan sponsor; do not give any information about the submitted case.
      EP in status 04   Tell the authorized caller that our records indicate that the plan sponsor withdrew its application.

      Reminder:

      EP determination applications that are withdrawn by the filer are not open to public inspection by unauthorized third parties unless the plan has 26 or more participants.

      Note:

      If the authorized caller has questions about the withdrawal (e.g., who requested it), tell the caller to write to:
      Internal Revenue Service
      Room 5-120
      P.O. Box 2508
      Cincinnati, OH 45201
      Attn: Manager, EP Correspondence

      EEFAX 855-224-1311

      Express and Overnight Delivery
      Internal Revenue Service
      Room 5-120
      550 Main Street
      Cincinnati, OH 45202
      Attn: Manager, EP Correspondence

      In status 30

      Caution:

      Research cases closed in status 30 by EIN, not just by DLN, to ensure that you have the most current information. Re-opened cases are assigned new DLNs.

       
      • Status 30 indicates a "dumped" case. Certain fields on EDS cannot be changed once the case is entered, so the only way to make a correction is to "dump" the case and re-enter it with the correct information.

      • If the case has been in status 30 for more than 30 days and no new case has been established under the plan's EIN, prepare a Form 4442 referral with the contact information and send it to the attention of the Adjustments Unit manager (EEFAX 855-204-6185).

      Reminder:

      If a taxpayer meets TAS criteria and you cannot resolve the taxpayer’s problem, refer him or her to TAS for assistance. For example, if a taxpayer has experienced a delay of more than 30 days (beyond IRS-established time frames, if any) to resolve a tax account problem, he/she meets the criteria for assistance from TAS. See IRM 21.3.8.8.6, "Taxpayer Advocate Service Referral Guidelines, Including Congressional Inquiries, and Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)," and IRM 13.1.7.2.2, "TAS Case Criteria 5 – 7, Systemic Burden," for more information. Employees should also report systemic problems (including delays) to TAS.

  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 or fax number based on the current status of the application. If the caller is unauthorized, or if the application has not been assigned to a determination specialist or to a group, instruct the caller to send the information to be associated to the TEGE Adjustments Unit at the address shown above.

    Note:

    If the applicant receives an Automated Information System (AIS) document with a request for additional information, she/he should follow the mailing instructions that accompany the request.

  3. If a plan participant asks about the status of an application for the termination of the plan, the participant may be advised that the application is pending or that there is no record of having received an application for the termination of the plan. Once the case has been closed, the participant may be told whether the application was approved or not. Do not refer plan participants to the determination specialist assigned to the case, unless the participant wants to submit an interested party comment. See IRM 21.3.8.4.1.5(9) and (10), "Taxpayer Authentication Procedures," for information on verification of participant status.

    Reminder:

    Refer callers with questions relating to plan benefits to the plan administrator, who is responsible for notifying the participants of their benefits under the plan.

  4. If an authorized caller asks about withdrawing the application, instruct him/her to put the request in writing and to mail/fax it to an address/fax number based on the status of the application at the time of the call. If the case is not assigned, the request for withdrawal is associated with the case and worked when the case is assigned.

    Note:

    When the withdrawal request is processed, the application is returned to the filer with a 2044 letter. The user fee is generally not refunded.

  5. If the authorized caller is asking about the status of a Form 5306 application (prototype employer-sponsored IRA), prepare a Form 4442 referral to the Lead with the appropriate contact information. The Lead will contact the HQ analyst for the status and then respond to the caller.

21.3.8.5.1.4  (10-01-2013)
Inquiries Regarding Correspondence Controlled on TRAC

  1. When a caller is inquiring about EO correspondence that has been mailed/faxed to TEGE Correspondence Unit or which originated as a Form 4442 referral to the TEGE Correspondence Unit (these can be identified by seeing "4442" in the comments section once the case is closed), research the TEGE Rulings and Agreements Control (TRAC) System. ( See IRM 21.3.8.5.1.4.1, "Employee Plan Correspondence," for information on EP-related correspondence.)

    Note:

    To research the TRAC by EIN, you must enter the EIN as cNN-NNNNNNN. By researching with the EIN followed by the percent sign (%), you can bring up all cases on the TRAC under that EIN. If no information comes up under the EIN, research by name or by partial name (by using the percent sign before and after the part of the name used in the query). When searching by name, you must use all capital letters.

    Caution:

    Correspondence may have been submitted by unauthorized individuals or by third parties totally unrelated to the organization that is the subject of their inquiry (for example, a potential donor who asks for a copy of the organization's application). For this reason, the standard taxpayer authentication procedures may not apply. If you can reasonably determine that the caller is the submitter of the correspondence whose status is being questioned (the caller is able to provide the approximate submission date and the name of the organization that is the subject of the correspondence), you should respond with the status of the correspondence as indicated below.

    If And Then
    There is a case open on the TEGE Rulings and Agreements Control (TRAC) system It has not yet been assigned Explain to the caller that the correspondence/referral has been received but the case has not been assigned. The caller can generally expect that the case will be assigned within 45 days from the date of receipt and that he/she will receive a response within 60 days from the date of receipt for correspondence mailed/faxed by the taxpayer or within the appropriate number of days of the date of the referral, as specified elsewhere in the IRM.
    There is a case open on the TEGE Rulings and Agreements Control (TRAC) system It has been assigned but not closed Explain to the caller that the correspondence/referral has been received and assigned but the case has not been closed. The caller can generally expect to receive a response within 60 days from the date of receipt for correspondence mailed/faxed by the taxpayer or within the appropriate number of days of the date of the referral, as specified elsewhere in the IRM.
    It has already been 45 days since the correspondence/referral was received It is not assigned or is assigned but not closed Prepare a Form 4442 to the TEGE Correspondence Unit (EEFAX 855-204-6184)
    The correspondence/referral has been assigned It has not been more than 45 days since the correspondence was received or not more than the appropriate number of days since the referral was submitted Explain to the caller that he/she will receive a response within 60 days for correspondence mailed/faxed by the taxpayer or within the appropriate number of days of the date of the referral, as specified elsewhere in the IRM.
    There is a case with a closed control   Advise the customer to expect correspondence within 2 weeks of the closing date.

    Note:

    If it has already been more than 2 weeks since the closed date, advise the customer to submit a second request, or, if appropriate, prepare a second referral.

    No case is controlled on the TRAC It has been less than 30 days since an original request was mailed/referral submitted Advise the caller:
    1. There is currently no record of receipt of his/her correspondence/referral.

    2. The normal response time is within 60 days from the date of receipt for correspondence mailed/faxed by the taxpayer or within the appropriate number of days of the date of the referral, as specified elsewhere in the IRM.

    3. He/she should call us back if a response is not received within 60 days from the submission date for correspondence mailed/faxed by the taxpayer or within the appropriate number of days of the date of the referral, as specified elsewhere in the IRM.

    No case is controlled on the TRAC It has been more than 30 days since the original request was mailed/referral submitted 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, or, if appropriate, prepare a second referral annotated "second request."
    A caller indicates that no response has been received It has been more than 30 days since a second request was submitted
    • If there is a case that closed less than two weeks prior to the call, advise the customer to expect correspondence within 2 weeks of the closing date.

    • If the second submission is controlled on TRAC but not closed, or closed more than two weeks prior to the call but the submitter received no response, prepare a Form 4442 referral to your lead/manager, who will elevate the issue to the HQ analyst.

    • If the second submission is not controlled on TRAC, instruct the caller to fax the correspondence to your attention and then fax the correspondence to the Correspondence Unit. Notate the actions taken on AMS and give the caller a 30-day response time frame.

    Note:

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

    Reminder:

    If a taxpayer meets TAS criteria and you cannot resolve the taxpayer’s problem, refer him or her to TAS for assistance. For example, if a taxpayer has experienced a delay of more than 30 days (beyond IRS-established time frames, if any) to resolve a tax account problem, he/she meets the criteria for assistance from TAS. See IRM 21.3.8.8.6, "Taxpayer Advocate Service Referral Guidelines, Including Congressional Inquiries, and Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)," and IRM 13.1.7.2.2, "TAS Case Criteria 5 – 7, Systemic Burden," for more information. Employees should also report systemic problems (including delays) to TAS.

  2. The following Status Codes are utilized for cases on TEGE Rulings and Agreements Control (TRAC):

    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
  3. The following Work Codes are utilized for cases on TEGE Rulings and Agreements Control (TRAC):

    Work Code Issue Explanation
    40 Copy Requests Form 4506-A and other copy requests

    Note:

    All cases added to the system are added as Work Code 40, and the Work Code may not change until the case is closed. Therefore, avoid mentioning what the system indicates the issue is in order to prevent unnecessary confusion for the caller.

    41 Letter Affirmation letter requests, By-laws, Articles, changing members, listing of officers/members, phone number changes, dissolution requests (L 4197C)
    42 Case Establishments A, F, P, S or T

    Note:

    No new "T" cases have been established since November 2009.

    43 Entity Name, dba name, % name, address and sort name changes
    44 FTE FTE letter requests
    45 Extensions User fee extensions
    46 Letter Reprint Letter reprinted (EDS) and acknowledgement letter (TEDS)
    47 Misrouted Misrouted mail

    Note:

    This work code is also used for EP correspondence controlled on the TRAC. See IRM 21.3.8.5.1.4.1 , "Employee Plan Correspondence," for additional information.

    48 Pub/Form Requests Pub and form requests
    49 Reinstatements IDRS status codes 20, 21 and 32
    50 Technical Technical issues
    51 Other IDRS submodule updates, EDS no-rolls, 2848s, status checks and other
    52 Expedite Expedite requests
    53 Status 97 on IDRS Confirmation of auto-revocation
    54 Erroneous Revocation Acknowledgement that the auto-revocation was erroneous and that the necessary steps have been taken to reinstate the organization's exemption
  4. Closed correspondence is retained for two years after the closing date and is then destroyed as classified waste. The only information available on cases that have been closed for more than two years is that shown on TRAC (unless an EDS/TEDS case was established in connection with the correspondence).

21.3.8.5.1.4.1  (10-01-2013)
Employee Plan Correspondence

  1. Employee plan correspondence mailed or faxed to the TEGE Correspondence Unit is not controlled on TRAC.

  2. The standard time frames for the various types of EP requests are:

    • Reprint of an EP determination letter = 2 - 3 weeks

    • Corrected/superseded EP determination letter = 45 days

    • Copy of an approved EP application = 60 days

    • All other EP requests/questions = 60 days

21.3.8.5.2  (06-03-2013)
Transfer Procedures

  1. Transfer customers only under the following circumstances:

    1. If the issue is beyond the scope of your assigned application or is an IRS issue outside the purview of TEGE, transfer to the appropriate application using the Telephone Transfer Guide found on SERP.

    2. Transfers as a participant in the Customer Satisfaction Survey. See IRM 21.3.8.5.2.3, "Customer Satisfaction Survey."

  2. If you are unable to respond to a question on a topic in your assigned application, do not transfer the caller; prepare a Form 4442 and give it to your manager. Only misdirected calls or secondary questions regarding other topics may be transferred to the correct application. See IRM 21.3.8.8.2, "Form 4442 - Inquiry Referral. "

  3. Do not transfer a customer to another telephone number by selecting "Outside Line."

21.3.8.5.2.1  (02-04-2009)
Requests to Speak to Specific TEGE Telephone Operation Employees

  1. If a caller requests to speak to a specific TEGE Telephone Operation employee, see IRM 21.1.3.15, "Request for Specific Employee." Normal Form 4442 time frames apply. See IRM 21.3.8.8.2, "Form 4442 - Inquiry Referral," for additional details.

    Note:

    See IRM 21.3.8.5.2.4, "Referring Customers to Determination Specialists Working Open/Closed EP/EO Determinations," if the caller asks to speak to the determination specialist assigned to his/her application.

21.3.8.5.2.2  (10-01-2014)
Telephone Transfer Guide

  1. The Telephone Transfer Guide (TTG) is used to assist in determining the correct application to which to transfer a caller when the caller's question should be addressed by another area of the Service or by a TEGE assistor trained in that topic. The TTG is located on SERP.

    Caution:

    See IRM 21.3.8.5.2, "Transfer Procedures," if you are unable to respond to a question on a topic in your assigned application.

21.3.8.5.2.3  (04-06-2010)
Customer Satisfaction Survey

  1. As part of our goal to provide the best possible service, we solicit feedback from our customers to capture information about the service we provide. The Customer Satisfaction Survey allows us to systemically collect and review satisfaction data directly from our customers.

  2. The IRS has contracted with outside vendors to receive, compile, and report data from our Customer Satisfaction Survey. A relatively small number of phone calls are randomly selected on a daily basis to complete the survey. You are not required to directly ask the customers about the service they received; you only solicit the customers' participation in the survey.

  3. For details on the survey, see IRM 21.10.1.9.6.1 , "Conducting the TEGE Telephones Customer Satisfaction Survey."

21.3.8.5.2.4  (10-01-2013)
Referring Customers to Determination Specialists Working Open/Closed EP/EO Determinations

  1. To ensure the best customer service, follow the procedures below:

    If caller inquires about Then
    An application that is closed on EDS/TEDS (statuses 00, 01, 02, 03, 04, 05, 06, 09, 11, 12, 13, or 21):

    Note:

    The favorable closed statuses are 00/01/06/09/13/21 (but be sure to check the F4 closing information to ensure there were no user fee payment problems before telling the caller the case was closed favorably). If the F4 screen flashes a message about the user fee payment, prepare a Form 4442 referral to the EO Adjustments Unit (EEFAX 855-204-6185) for authorized callers only.

    Reminder:

    Be sure that the letter shown on the initial EDS/TEDS screen is consistent with the closing code. If it is discrepant, inform the caller that additional research is required and prepare a Form 4442 referral to the EO Correspondence Unit (EEFAX 855-204-6184).

    1. Do not refer the caller to the determination specialist that closed the case before attempting to provide assistance.

    Note:

    DO NOT provide the telephone number of the employee named on Letter 1042 (status 03 closures); see Step 6 below.


    2. Advise the caller that since the application is closed, the determination specialist no longer has the application and you can provide assistance to him/her.
    3. Probe to determine the issue.
    4. Provide the appropriate guidance/referral to address the customer's issue.
    5. See IRM 21.3.8.12.17, "EO Case Development: Cases in Suspense Status (Status 37, EDS Letter 4587) and Cases in Failed to Establish (FTE) Status (Status 11 and Status 12, EDS Letter 1314)," and IRM 21.3.8.12.17.2, "Failed to Establish - Additional Information Letter (1312/1313) Requests and Lost Response to Additional Information Requests on I and S Cases Closed 11 or 12 Prior to July 25, 2010," if the case closed FTE and caller states he/she previously responded or did not receive letters.
    6. See IRM 21.3.8.11.1.1.1, "Processing Applications (Other Than Form 1023-EZ) That Are Substantially Incomplete (Letter 1042) and Other Long Form Status 03 Closures," for EO applications in status 03.
    7. See IRM 21.3.8.5.1.3.2, "Status of Pending EO Determination/Application Requests," for EO cases in status 04.
    8. See IRM 21.3.8.5.1.3.3, "Status of Pending EP Determination/Application Requests," for EP cases in statuses 03/05 or status 04.
    An EP application in status 08 This status is used for the submission of a Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business, and is considered neither favorable nor adverse. These applications are not reviewed by a specialist, as they are just an information filing. No letters are issued on these submissions.
    An EO case in suspense status 37

    Exception:

    See below for EO cases in status 37 being worked outside the Cincinnati POD when the caller states the determination specialist failed to call him/her back.

    Refer to IRM 21.3.8.12.17, "EO Case Development: Cases in Suspense Status (Status 37, EDS Letter 4587) and Cases in Failed to Establish (FTE) Status (Status 11 and Status 12, EDS Letter 1314)."
    The status of a determination application that is assigned to a determination specialist (statuses 32/33/52/53/72/73, as well as status 62 for EP):

    Caution:

    Treat cases in status 52 with determination specialist number 50250 or EO cases in technical screening (status 60/62) as unassigned cases. See IRM 21.3.8.5.1.3.2.


    Note:

    Always verify on the second F6 screen that the case is assigned to an individual and not to a special project type. See IRM 21.3.8.5.1.3.2 , "Status of Pending EO Determination/Application Requests," for additional information on EO cases.


    1. If appropriate, explain that the application has been assigned.
    2. Explain that, if the determination specialist needs additional information, he or she will contact the organization.
    3. Explain that, depending upon the number of applications assigned to the determination specialist, it could be one or two months before the customer hears something from the determination specialist.
    4. Provide the caller with the determination specialist's name and direct phone number, but do not offer to transfer customer to the determination specialist. Ensure that you are giving the caller the name and telephone number of the determination specialist to whom the case is assigned.

    Note:

    If the telephone number for the determination specialist is listed as 513-263-4453 or 877-829-5500, research available sources to find the direct number for the determination specialist. DO NOT GIVE THE CALLER THE CORRESPONDENCE UNIT'S TELEPHONE NUMBER FOR ASSIGNED CASES.


    5. Only in the case where the customer complains about having to pay for a call to the determination specialist, offer the alternative of obtaining the customer's information and sending a referral to the determination specialist (via your manager/lead) for a call-back. Advise customer he/she can expect a call-back within 5 business days.
    An assigned case (statuses 32/33/52/53/72/73, as well as status 37 for EO cases worked outside the Cincinnati POD and status 62 for EP) because he/she did not receive a response to a previous inquiry or was consistently unable to leave a voice mail for the determination specialist because his/her mailbox was full

    Note:

    Always verify on the second F6 screen that the case is assigned to an individual and not to a special project type. See IRM 21.3.8.5.1.3.2, "Status of Pending EO Determination/Application Requests," for additional information on EO cases.


    1. Document the caller's
    • Name

    • Telephone number

    • Summary of the inquiry

    Note:

    There is a template available on the TEGE Call Site Research Portal under People titled "Request for Determination Specialist to Return Call" which you may use for this purpose.


    2. Send an encrypted email to your manager/lead with the contact information as an attachment with an indication of the issue: MULTIPLE REQUESTS/CONTACT ATTEMPTS, "Determination Specialist Return Call Request." Include the group number of the assigned specialist, along with the manager’s name and phone number, in your email.

    3. Your manager/lead will forward the information to the determination specialist's manager (and will cc: the HQ analyst), per local procedure, for the caller to be contacted within 10 business days.

21.3.8.5.3  (10-01-2007)
Contact Recording

  1. "Contact Recording" is a telephone application/tool/system that records incoming "toll free" telephone contacts for the purpose of possible subsequent monitoring.

  2. See IRM 21.1.1.10, "Contact Recording," for additional information.

21.3.8.5.4  (10-03-2012)
Bad Line Calls

  1. Bad line calls are calls where the taxpayer cannot be serviced due to problems in the phone line. For examples of the types of calls that are considered bad line calls and for information on how to handle these calls, see IRM 21.1.1.10.2, "Bad Line Calls."

21.3.8.6  (10-01-2014)
R-Mail and Out of Scope Procedures

  1. This section serves as a guide for performing tasks involved in responding to calls about previous R-Mail referrals and responding to calls about out of scope topics.

21.3.8.6.1  (10-01-2014)
TEGE Telephone Operations R-Mail Referrals

  1. R-mail is an automated referral system used to distribute specific issue telephone calls via a centralized IRS Intranet database.

    Reminder:

    All topics previously designated as EO or EP R-Mail should be handled using out of scope procedures.

  2. Account issues are never added to R-mail. Prepare a Form 4442 for all account-related referrals.

    Reminder:

    Never enter an EIN on an R-Mail referral.

  3. Changes to the R-Mail system, including alerts, are found on the General Main Menu of the R-Mail system and are in date order.

21.3.8.6.1.1  (10-01-2014)
Adding TEGE Telephone Operations Referrals to R-Mail

  1. EO R-Mail was discontinued effective June 1, 2013, and EP R-Mail was discontinued effective October 1, 2014. The topics previously included in these referrals should be handled using out of scope procedures.

21.3.8.6.1.2  (10-01-2014)
Responding to Questions About Previous R-Mail Referrals

  1. When a call is received that references a previous R-mail for which an answer has already been provided and the customer has additional questions or requests that the response be repeated:

    If Then
    The additional questions are within your scope of expertise Provide an appropriate response.
    The caller asks for the determination specialist's comments (response) to be repeated Research the closed R-mail referral by reference number and read the determination specialist's comments (response) to the caller. If the response is not satisfactory to the caller, explain that the topic is now out of scope and provide out of scope resources if appropriate.

    Note:

    If the caller does not have the reference number, you can also search using the caller's last name, the telephone number, or the email address.

    The additional questions involve issues designated as out of scope Follow the out of scope procedures.
    The issue is a CSS level topic and the call is received by a CSR Transfer the customer to a CSS.
  2. When a call is received that references a previous R-mail for which the customer states he/she has not received an answer:

    If Then
    The R-mail record is closed and the determination specialist's comments (response) are shown Read the determination specialist's comments (response) to the caller. If the caller is not satisfied, explain that the topic is now out of scope and provide out of scope resources if appropriate.
    The R-mail record is closed and reflects the determination specialist mailed a response 1.      Advise the customer that the determination specialist was unable to reach him/her by phone and a response was mailed.
    2.      Advise the customer the date of the closure and that the response should be received 7-10 days from that date.
    The R-mail record is closed and shows no action taken or reflects the determination specialist left a voice mail message 1. Apologize to the caller.
    2. Explain that the topic is now out of scope and follow the out of scope procedures.
    It has been less than 30 days since the referral was entered Advise the customer that, while every attempt is made to respond within 15 business days, it could take up to 30 days if further research is required and he/she needs to wait for the contact.
    It has been more than 30 days since the referral was entered and the referral is opened, assigned, but no action is annotated Apologize and advise the customer the referral is assigned and it may take an additional day or two for the contact.
    It has been more than 30 days since the referral was entered, the referral is opened, but unassigned or it shows WASH POD in the comments section 1.      Apologize for the apparent delay and explain that his/her question does not appear to be assigned.
    2.      Advise customer you will prepare a referral to your manager to ensure someone contacts them within the next five business days
    3.      Prepare Form 4442 and give to manager to forward to Processing Group 7846 (fax 513-263-5900).
    No record appears on R-mail, or the referral was closed no action due to an error on input (bad phone number, no message present, etc.) 1. Apologize to the caller.
    2. Explain that the topic is now out of scope and follow the out of scope procedures.

21.3.8.6.2  (10-01-2014)
Out of Scope Topics and Issues

  1. As of June 1, 2013, topics previously designated as EO R-Mail topics and as of October 1, 2014, topics previously designated as EP R-Mail topics are handled as out of scope, which brings the TEGE product line into alignment with the other W&I functions.

  2. Assistors must probe sufficiently to determine whether the caller's question is out of scope because of the specific topic (e.g., NECTs) or because of the nature of the question (i.e., the caller is asking for an opinion or a legal position) and use the appropriate script from the TEGE Research Portal.

  3. The Portal has a list of specific EO and EP topics that are considered out of scope.

  4. If the specific topic is out of scope, assistors should refer to the list of additional resources on the Portal to see if there are references to which the caller can be referred for additional research.

  5. See IRM 21.1.1.6.1, "Out of Scope and Limited Service," for additional information on handling out of scope contacts.

21.3.8.7  (10-01-2012)
Generating Letters

  1. This section serves as a guide for performing tasks involved in sending outgoing correspondence.

  2. Use the standard IDRS C letters whenever possible. If there is no C letter that fits the situation, or if an existing non-account letter needs to be modified to fit the caller's situation, prepare a Form 4442 referral to the TEGE Correspondence Unit (EEFAX 855-204-6184), unless guidance in IRM 21.3.8.7.3 indicates that only verbal information should be provided to the caller, e.g., affirming the exemption of a subordinate organization, which the IRS no longer does in writing.

    Note:

    Currently, all affirmation and information letters generated by TEGE telephone assistors and by the TEGE Correspondence Unit are in English. We cannot honor any requests for letters in Spanish or in any other language.

21.3.8.7.1  (10-01-2011)
Certified Affirmation Letters

  1. Occasionally, a customer will request a certified letter of exemption. If the organization is formally recognized as exempt, the Disclosure Office will "Certify" the letter, i.e., place an official Internal Revenue Service stamp on an affirmation letter.

    Note:

    The Disclosure Office will certify only affirmation letters, not copies of determination letters.

  2. If the caller requests a certified affirmation letter, prepare a Form 4442 referral to the TEGE Correspondence Unit (EEFAX 855-204-6184) and notate "Request for CERTIFIED AFFIRMATION LETTER" on the Form 4442. Tell the caller to expect the letter to be generated within 30 days.

    Note:

    Currently, all affirmation letters generated by TEGE telephone assistors and by the TEGE Correspondence Unit are in English. We cannot honor any requests for letters in Spanish or in any other language.

21.3.8.7.2  (05-17-2007)
Using the IDRS C Letters

  1. For information on preparing IDRS C letters, refer to IRM 2.4.6, IDRS Terminal Input, Command Codes LETER, LPAGE, LPAGD, LETUP, LETED, LLIST, and LREVW.

21.3.8.7.3  (10-01-2014)
Choosing the Appropriate Letter

  1. To determine the appropriate letter that fits the customer’s situation, refer to the following charts, using all applicable research and information furnished by the caller.

    1. EO Letter Chart Quick Reference

      Affiliation Code EO Status Code Refer to
      1, 2 or 3 01, 12, or 32 Chart 1
      1, 2 or 3 02
      Do not issue affirmation letters to these organizations.
      Chart 8 a
      1, 2 or 3 25 Chart 2
      1, 2 or 3 20 or 21 Chart 3
      1, 2 or 3 31,40,41,42,70,72 and 99 Chart 4
      1, 2 or 3 71 Chart 5
      1, 2 or 3 22
      Never issue a letter to an organization in current Status 22.
      See IRM 21.3.8.9.8(12).
      1, 2 or 3 98
      Never issue a letter to an organization in status 98.
      See IRM 21.3.8.5.1.3.1(2).
      6/8

      Note:

      Refer to charts for affiliation codes 1, 2, or 3 if the central organization wants affirmation of its individual ruling.

      01 Chart 6
      7, 9 01 See IRM 21.3.8.12.14.5 , "Adding Subordinates to a GEN and Modifying Subordinate Information." Refer to (10).
      7, 9 28 Chart 8a
      N/A NO EO SUBMODULE PRESENT Chart 7
      N/A Use miscellaneous informational/procedural letters in response to information furnished by the caller. Charts 8 a-h as applicable
    2. Chart 1 - EO STATUS = 01, 12, or 32 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      SS = 03
      Expired ARED (200805 and earlier ONLY) and presumptive PFs
      Letter 4164C
      (Form 8734 Needed/Advance Ruling Expired Letter)
      Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      SS = 03
      Foundation code 09
      See IRM 21.3.8.12.5.4, "Change in Foundation Classification." Refer to paragraph (7). Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      All other SS = 03 and other Subsections not listed below (includes AREDs of 200806 and later) Letter 4168C
      (Letter Affirming 501(c) Exemption)
      Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      SS = 80 No C Letter available.
      Send 4442 to Correspondence Unit (EEFAX 855-204-6184).
      No C Letter available.
      Send 4442 to Correspondence Unit (EEFAX 855-204-6184).
      Subsection = 90,91,92

      Note:

      Only NECTs showing subsection 91 should have a ruling of public charity status that allows them to file a Form 990. NECTs showing subsection 90 or 92 do not have any formal ruling and there is no letter available to document their status. Requests for more information than is discussed here are out of scope.

      No C Letter available.
      Send 4442 to Correspondence Unit (EEFAX 855-204-6184) for subsection 91 only.
      No C Letter available.
      Inform the caller that the entity is filing an information return as a non-exempt charitable trust.
      Subsection = 93
      Taxable Farmer's Cooperative
      Letter 4163C (No Record of Exemption of Organization Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
    3. Chart 2 - EO STATUS = 25 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      Subsection = 03 with Foundation code 02, 03 or 04 with Status Code = 25 (Unexpired ARED) No C Letter available.
      Send 4442 to Correspondence Unit (EEFAX 855-204-6184).
      Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      Subsection = 03 with Foundation code 02, 03 or 04 with Status Code = 25 (Expired ARED) Letter 4168C
      (Letter Affirming 501(c) Exemption) with the appropriate private foundation paragraph selected
      Letter 4170C
      (3rd Party Affirmation of Exemption Letter) with the appropriate private foundation paragraph selected
    4. Chart 3 - EO STATUS = 20 or 21 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      Status 20 Letter 4189C (Reinstatement Letter)

      Caution:

      Refer to IRM 21.3.8.12.6, "Request for Reinstatement of Tax-Exempt Recognition," before preparing a letter for the organization.

      Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
      Status 21 N/A See IRM 21.3.8.12.6. Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
    5. Chart 4 - EO STATUS = 31, 40, 41, 42, 70, 72, and 99 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      All Letter 4163C (No Record of Exemption of Organization Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
    6. Chart 5 - EO STATUS = 71 - Affiliation Code = 1, 2 or 3 (Individual Ruling, including central organizations without a group ruling)

      Applicability Letter to Org Letter to 3rd party
      All Letter 4188C FTE Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)
    7. Chart 6 - EO STATUS = 01 - Affiliation Code = 6 (GEN Parent - non Church) or = 8 (GEN Parent - Church)

      Applicability Letter To Org Letter to 3rd party
      All Subsections

      Note:

      Refer to charts for affiliation codes 1, 2, or 3 if the central organization wants affirmation of its individual ruling.

      Letter 4167C (Letter Affirming Parent to Subordinate)

      Note:

      You must research at least one subordinate entity in EO status 01 using EOGENS to ascertain the subsection under which the subordinate organizations are exempt in case it differs from that of the central organization. If you cannot find at least one subordinate in 01 status, prepare a Form 4442 referral to the TEGE Correspondence Unit (EEFAX 855-204-6184).

      Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
    8. Chart 7 - NO EO SUBMODULE PRESENT

      Applicability Letter To Org Letter to 3rd party
      All, except as noted below Letter 4163C (No Record of Exemption of Organization Letter) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

      Reminder:

      Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

      American National Red Cross component Letter 4205C (Red Cross Letter) Letter 4170C
      (3rd Party Affirmation of Exemption Letter)
      Federal credit union No C letter available.
      Refer the caller to the National Credit Union Administration
      No C letter available.
      Refer the caller to the National Credit Union Administration
      Clearly a city or county Letter 4076C (Information Letter - Federal Tax Status of Governmental Entity) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

      Reminder:

      Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

      Not a city or county, but is created by a government entity (no EO submodule, any employment code) Letter 4076C (Information Letter - Federal Tax Status of Governmental Entity) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

      Reminder:

      Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

      Federal entity Letter 4076C (Information Letter - Federal Tax Status of Governmental Entity) Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

      Reminder:

      Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

      Indian Tribe listed in Revenue Procedure 2008-55 or its successor No C Letter available.
      Send 4442 to ITG Classification (fax 877-621-7401).
      Letter 4172C (Letter to 3rd Party Indicating No Record of Exemption)

      Reminder:

      Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

    9. Chart 8a - Miscellaneous informational/procedural letters for authorized parties

      Applicability/Issue Letter/Document
      Subordinate organization with EO status 28 No letter available.
      See IRM 21.3.8.12.14.5 , "Adding Subordinates to a GEN and Modifying Subordinate Information."
      501(c)(3) organizations with EO status 02
      For other subsections, send 4442 to Corr. Unit.
      Letter 4162C (Letter Regarding Conditional Exemption)
      Instruct the caller to send the response to the letter to:
      TEGE Correspondence Unit
      P.O. Box 2508, Room 4024
      Cincinnati, OH 45201

      EEFAX 855-204-6184

      Express and Overnight Delivery
      TEGE Correspondence Unit
      Room 4024
      550 Main Street
      Cincinnati, OH 45202
      Organization requests written confirmation of its EIN. Letter 4158C (EIN Letter)
      Inquiry about exempt status of a taxable farmer’s co-op Letter 4163C (No Record of Exemption of Organization Letter)
      Inquiry about exempt status of an IRC 527 political organization Letter 4163C (No Record of Exemption of Organization Letter)
    10. Chart 8b -Miscellaneous informational/procedural letters - Form 8734 Issues

      Applicability/Issue Letter/Document
      Form 8734 and Instructions

      Note:

      With the elimination of the advance ruling process for applicants whose advance ruling period ended on or after June 9, 2008, Forms 8734 should be submitted only by organizations whose advance ruling periods expired prior to the effective date of the change in procedures or by organizations undergoing a 60-month termination of their private foundation status.

      Form 8734 and instructions
      Receipt of filed Form 8734 No C Letter available.
      Affirm verbally if case is found on LINUS/EDS/TEDS.
    11. Chart 8c -Miscellaneous informational/procedural letters - Determination Application Issues

      Applicability/Issue Letter/Document
      Condominium association requests information on exemption qualification No C Letter available.
      Refer caller to Rev. Rul. 74-17.
      Organization Requests concerning copies of a determination for a ruling date prior to January 1, 1948 No C Letter available.
      See IRM 21.3.8.3.4.1.3. (1)(a).
      3rd Party Requests concerning copies of a determination for a ruling date prior to January 1, 1948 No C Letter available.
      See IRM 21.3.8.3.4.1.3. (1)(a).
      How to obtain a group exemption ruling Letter 4187C (Apply for Group Exemption Letter)
      Receipt of Pending EO Application

      Caution:

      Applies only to authorized caller or to the holder of a valid POA


      Affirm verbally if case is found on LINUS/EDS/TEDS.
      If caller states that the acknowledgement letter was never received, verify the address on LINUS/EDS/TEDS.
      If the caller requests a replacement letter and the address on LINUS/EDS/TEDS is correct, prepare Letter 3367C (Merit Notice).
      If the caller requests a replacement letter and the address on LINUS/EDS/TEDS is incorrect, instruct the caller to send a written request (including the correct mailing address) to the Correspondence Unit:
      IRS
      TEGE Correspondence Unit, Room 4024
      P.O. Box 2508
      Cincinnati, OH 45201

      EEFAX 855-204-6184

      Express and Overnight Delivery
      IRS
      TEGE Correspondence Unit
      Room 4024
      550 Main Street
      Cincinnati, OH 45202
      Receipt of Pending EP Application

      Caution:

      Applies only to authorized caller or to the holder of a valid POA


      Affirm verbally if case is found on LINUS/EDS/TEDS.
      If caller states that the acknowledgement letter was never received, verify the address on LINUS/EDS/TEDS.
      If the caller requests a replacement letter and the address on LINUS/EDS/TEDS is correct, prepare a Form 4442 to the Correspondence Unit (EEFAX 855-204-6184)
      If the caller requests a replacement letter and the address on LINUS/EDS/TEDS is incorrect, instruct the caller to send a written request (including the correct mailing address) to the Correspondence Unit:
      IRS
      TEGE Correspondence Unit, Room 4024
      P.O. Box 2508
      Cincinnati, OH 45201

      EEFAX 855-204-6184

      Express and Overnight Delivery
      IRS
      TEGE Correspondence Unit
      Room 4024
      550 Main Street
      Cincinnati, OH 45202
      Request for a user fee refund No C Letter available.
      For additional information, see IRM 21.3.8.11.4, "User Fee Refunds - EO."
    12. Chart 8d -Miscellaneous informational/procedural letters - Mergers/Terminations

      Applicability/Issue Letter/Document
      Organization has merged with another. No C Letter available.
      See IRM 21.3.8.12.5.2.
      Terminating/Dissolving an Organization See IRM 21.3.8.12.5.1, "Dissolution."
      Organization has changed its legal structure:
      1. Association that Incorporates;
      2. Corporation that Re-incorporates
      No C Letter available.
      Refer caller to Rev. Rul. 67-390.
    13. Chart 8e -Miscellaneous informational/procedural letters - Name Change Guidance

      Applicability/Issue Letter/Document
      Organization has changed/wants to change its name Letter 4166C (Name Change Documentation Letter)
    14. Chart 8f -Miscellaneous informational/procedural letters - Organizational Changes

      Applicability/Issue Letter/Document
      Guidance on how to terminate private foundation classification and become a public charity No C Letter available.
      See IRM 21.3.8.12.5.4.1.
      Organization wants to change its foundation classification to a church No C Letter available.
      See IRM 21.3.8.12.5.4. (1)(a).
      Organization proposes new activities Letter 4159C (Proposed Activity PLR Letter)
      Organization wants to change its subsection Letter 4181C (Change Subsection Letter)
      Organization wants an affirmation letter because its corporate standing in its state has been terminated or is inactive (per caller's comments) DO NOT PREPARE AN AFFIRMATION LETTER EVEN THOUGH THE ORGANIZATION IS IN 01 STATUS. See IRM 21.3.8.12.2, "State Reinstatement Affirmation."
    15. Chart 8g -Miscellaneous informational/procedural letters - Return Issues

      Applicability/Issue Letter/Document
      Organization wants to be exempt from filing a Form 990 - Governmental affiliation

      Note:

      This does not apply to 509(a)(3) supporting organizations.

      No C Letter available.
      Refer caller to Rev. Proc. 95-48.
      Organization wants to be exempt from filing a Form 990 - Church affiliation

      Note:

      This does not apply to 509(a)(3) supporting organizations.

      No C Letter available.
      Refer caller to Rev. Proc. 96-10.
      Back up withholding refund Letter 4191C (Backup Withholding Letter)
      Change in fiscal year Letter 4190C (FYE Change Letter)
      Authorized caller wants copy of CP 211A, Application for Extension of Time to File an Exempt Organization Return - Approved CP 211A cannot be regenerated. Prepare Letter 0333C (Extension of Time to File (IMF/BMF) Approved).
    16. Chart 8h -Miscellaneous informational/procedural letters - Miscellaneous

      Applicability/Issue Letter/Document
      Organization indicates it is not in the Publication 78 data Offer to prepare Letter 4168C (Letter Affirming 501(C) Exemption). See IRM 21.3.8.12.12.1, "Publication 78 Data Omissions (Service Error / Non-Service Error)," for additional information.

      Note:

      Do not prepare Letter 4177C (Add to Publication 78 Letter) until it has been revised to reflect EO Select Check.

21.3.8.7.4  (10-01-2009)
Undeliverable Mail

  1. Undeliverable mail is returned to the area that generated the letter. The manager determines whether a letter should be reissued, the Master File updated, or the correspondence destroyed.

  2. If an undeliverable letter is regenerated and mailed to an updated address, add the following history item to ENMOD:
    NDLTR
    REMAIL

21.3.8.8  (10-01-2006)
Referrals

  1. This section serves as a guide for performing tasks involved in addressing inquiries that need to be referred to another area for resolution.

  2. A referral is a document prepared in the limited instances when a customer inquiry cannot be resolved while the customer is still on the telephone and is not resolved by the end of your work shift.

  3. All paper referrals originating from TEGE Telephone Operations must be transmitted on Form 3210, Document Transmittal.

    Note:

    Transmittal actions are completed by the clerical staff.

  4. The following items are NOT referrals:

    1. An inquiry resolved on-line, or by the end of your work shift

    2. A fax or written correspondence, whether it is an initial inquiry or it is related to an existing case

    3. Providing the customer with a telephone number, or directing him/her to a Walk-In office

  5. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442 , for additional information.

    Note:

    See IRM 21.3.8.17.7, "Campus Correspondence for Missing Information on TEB Returns," for Tax-Exempt Bond referrals.

21.3.8.8.1  (10-01-2014)
How to Prepare a Referral

  1. When preparing a referral, complete the following:

    Step Action
    1 Understand the customer's issue or request.
    2 Complete the designated form(s) or record(s) as required, to record the referral.
    3 Use abbreviations that are universally understood.
    4 Explain action taken (e.g., transferring non-TEGE Telephone Operations related case).
    5 Include your name and employee identification number on the referral.
    6 Give the customer the appropriate response time frame. See Exhibit 21.3.8-12, "Time Frames."
    7 Control the referral when appropriate.

21.3.8.8.2  (10-01-2014)
Form 4442 - Inquiry Referral

  1. Most Form 4442 referrals prepared by TEGE telephone assistors are either account-related issues or issues that are still TEGE-specific but which must be resolved by areas outside the TEGE Telephone Operations, such as by the TEGE Adjustments Unit or by the TEGE Correspondence Unit.

  2. Occasionally, a special circumstance might necessitate completing a referral Form 4442 that does not go outside the TEGE Telephone Operations, but, rather, is routed to the assistor's manager. This includes, but is not limited to, the following situations:

    • When you are unable to respond to a question on a topic in your assigned application (See (7) below for call back time frame.)

    • When the call site closes for the day and the queued calls cannot be completed before the end of the TEGE assistor's tour of duty OR when the TEGE transfer application is closed for the day. Apologize to the caller that no one is available to answer his/her question and ask the caller whether he/she prefers to call back the next business day or at a later date or whether he/she prefers to have a referral prepared.

      Note:

      If the caller's question should not be answered by TEGE, transfer or refer the caller appropriately.

    • When the caller is insisting on speaking to another assistor or to a manager (Inform the caller that the manager or his/her designee will return the call by the close of business on the next business day.)

      Note:

      This procedure applies to requests to speak to a TEGE call site manager. If the caller is asking to speak to a manager about a non-TEGE issue, transfer the caller to the appropriate area so that they may follow their own procedure for managerial referrals.

  3. A written referral is documented on Form 4442, Inquiry Referral, when a customer’s inquiry must be referred to another area. This form is available on SERP and can be completed and printed for the referral.

    Note:

    Use e-4442 and the related procedures whenever possible.

  4. Form 4442 must be complete. A complete referral has (at a minimum) entries in:

    • Part I — boxes 1-6

    • Part II – boxes 8-9, 13-18, and 21-24. Make entries in the remaining boxes as appropriate.

    • Part III – Customer’s issue, any IRM reference directing the referral, any other pertinent information.

      Note:

      Be sure to indicate any special instructions or information, e.g., whether it was a third party contact, whether the caller/organization is expecting a response or whether the referral is requesting research and an update to records only.

  5. Attach any supporting documents (paper Forms 4442 only) and route to your manager for approval/signature. If approved, route or fax Form 4442 to the appropriate area.

  6. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, for general information and IRM 21.3.5.4.2.2 for information on controlling referrals.

  7. Unless otherwise specified, the response time frame for an account inquiry is 30 days; for a tax law inquiry it is 15 business days.

21.3.8.8.3  (03-14-2014)
Exam Referrals/Informants

  1. If a call is received from a customer reporting information concerning alleged misconduct or wrongdoing of an exempt organization (either formally exempt or treated as exempt) or an employee plan, advise the customer to write to:

    (EO) (EP)
    IRS-EO Classification
    MC 4910 DAL
    1100 Commerce Street
    Dallas, TX 75242
    IRS - EP Classification
    SE:T:E:EP:PR:C
    9350 Flair Drive, 2nd Floor
    El Monte, CA 91731-2885

    Note:

    Callers with EO complaints may also fax their information to 214-413-5415 or may email it to eoclass@irs.gov. The information may be sent in letter format or the customer may complete and submit Form 13909, Tax-Exempt Organization Complaint (Referral) Form, which is available on the IRS Web site (type "Form 13909" in the search window).

  2. If the caller specifically asks, explain that the information can be submitted anonymously.

  3. If the complaint is dealing with EO related issues, but the organization does not have a formal exemption determination, advise the caller appropriately. See IRM 21.3.8.4.2.3 , "EO Public Inspection of Determination Applications and Return Information," for appropriate disclosure guidelines.

  4. Do not take information from the caller and prepare an exam referral based on that information. Informants must submit the information on their own behalf.

  5. Do not advertise or solicit submissions for the informant reward program. If the caller specifically asks about the program, refer the caller to Form 211, Application for Award for Original Information. See IRM 21.3.8.8.7 , "Informant Claims/Form 211, Application for Award for Original Information. "

  6. If the caller has a complaint against an individual that is not directly related to that individual's relationship with an exempt organization or an employee plan, see IRM 21.1.3.19, "Informant Contacts," for additional information.

21.3.8.8.4  (04-30-2013)
Employment Tax, Information Returns, and Martinsburg Referrals

  1. When a call is received dealing with employment tax issues, probe to determine the nature of the question.

    If Then
    The caller needs assistance on completion of Form 941, Form 940, Form 943, Form 944, Form 945 Refer to the TTG; enter 941, etc.
    The caller is an employer needing help relating to paying a minister, pastor, or clergyman Refer to the TTG; search under "minister" "clergy."
    The caller is requesting a refund of backup withholding See IRM 21.3.8.3.5.3, Backup Withholding Refunds - EO , for guidance.
    If the caller has account-related questions pertaining to Form 1096, Form 1098, Form 1099, Form W-2, Form W-4, etc. Refer to the TTG.
    The caller needs assistance completing Form W-2, Form 1099, or any other form listed in (4) below Refer caller to Martinsburg at 866-455-7438. See below for additional details.
  2. The Martinsburg Information Reporting Program handles technical/tax law and preparation questions from payers relating to the filing of information returns.

    Note:

    This does not include the Form 990 or Form 5500 series information returns.

  3. Provide callers with the Enterprise Computing Center---Martinsburg (ECC-MTB) toll-free number and the hours of operation. The toll-free number is 866-455-7438. The Telecommunication Device for the Deaf (TDD) number is (304)579-4827 (not a toll-free number). The hours of operation for the Center are Monday through Friday, 8:30 a.m. to 5:30 p.m. Eastern time. The Center can also be contacted via email at mccirp@irs.gov.

  4. The ECC-MTB site answers questions on the following subjects:

    • Magnetic media, electronic filing, and tax law questions relating to the filing of information returns (Form 1096, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, Form 8027, Form 8935, and Form W-2G). This does not include electronic filing of Form W-2.

    • Magnetic media and electronic filing questions relating to Form 1042-S

    • Tax law and paper filing related questions about Form W-2 and Form W-3

    • Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers

    • Electronic filing of Form 8955-SSA

    Note:

    Specific account-related questions are NOT handled at Martinsburg. They do not have access to the Master File. DO NOT GIVE OUT THE MARTINSBURG NUMBER FOR ACCOUNT ISSUES (e.g., calls on CP 215 or on Letter 1858C)!

21.3.8.8.5  (03-14-2014)
Miscellaneous Referrals and Contacts

  1. Employment Verification: If you receive a call for employment verification, instruct the caller to contact 800-996-7566 for assistance.

  2. Refer to the "TEGE Contact and Mail Points" on the TEGE Call Site - Research Portal to obtain a contact list for the following:

    1. FSLG Group Area Contacts

    2. State Social Security Administrator Contacts

    3. State Contacts

    4. FSLG Management Assistant Contacts

    5. ITG Management and groups

  3. Refer to the following table if you get a call from an authorized individual (see IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures" ) asking about the status of a previously-submitted TEGE private letter ruling (PLR) request.

    Reminder:

    This procedure applies only to TEGE issues. If the caller is asking about the status of a non-TEGE PLR, refer to the TTG using as a search term the issue about which the PLR was requested.

    Note:

    Before preparing a referral to the HQ analyst, make sure that you have:
    •Verified how long it has been since submitting the request (the caller should allow at least two weeks for the request to be received and logged in)
    •Asked how much fee was sent and whether the check cleared
    •Confirmed where the request was sent
    •Researched EDS

    Do not prepare a referral unless the responses to your questions and/or your EDS research verify that the caller is truly asking about a PLR and not about an application for exemption or about a Form 8940 submission.

    If the ruling request was submitted to Then
    EO
    1. Prepare a Form 4442 referral to your lead with the required contact/issue information.

    2. The lead will contact the Headquarters Analyst, who will research the status and share the information with the lead for the call back to the customer.

    EP
    1. Prepare a Form 4442 referral to your lead with the required contact/issue information.

    2. The lead will contact the Headquarters Analyst, who will research the status and share the information with the lead for the call back to the customer.

21.3.8.8.6  (10-01-2013)
Taxpayer Advocate Service Referral Guidelines, Including Congressional Inquiries, and Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  2. Refer all Congressional inquiries to TAS on a Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order).

  3. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you cannot resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS, unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, "Same-Day Resolution by Operations." When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures. Refer to IRM 21.1.3.18, "Taxpayer Advocate Service (TAS) Guidelines," for information on completing Form 911/e-911.

21.3.8.8.7  (10-01-2009)
Informant Claims/Form 211, Application for Award for Original Information

  1. When a call is received from an informant that requests information on applying for a reward, instruct the caller to complete Form 211, Application for Award for Original Information. Advise the caller to send the completed form to the address provided on the Form 211. The address shown below may also be provided to the caller in lieu of or in addition to referring the caller to the address on the form:
    IRS
    Whistleblower Office
    SE:WO
    1111 Constitution Ave., NW
    Washington, DC 20224

21.3.8.9  (10-01-2006)
Updating IDRS (Entity Issues)

  1. This section serves as a guide for performing tasks involved in addressing general entity related issues.

21.3.8.9.1  (06-01-2010)
Applying for an EIN and Re-establishing Entities/EINs on Master File

  1. Applying for an EIN: When responding to customers concerning applying for an EIN, refer to IRM 21.3.4.14, "Applying for an Employer Identification Number (EIN)," for additional information.

  2. Reestablishing an existing EIN:

    1. If a customer indicates that he/she has an EIN and INOLE has "no record," research IDRS using command codes such as NAMEE, NAMEB, or FINDE to determine if a record of the EIN exists.

      If Then And
      Master File indicates the EIN previously existed and the caller is authorized Re-establish the account on Master File, per IRM 3.13.12.6.2, "TC 000." See IRM 21.3.8.9.10(3).  
      Master File has no prior history of EIN Probe to determine whether caller has a copy of CP 575 that was issued to the customer when the EIN was assigned. If customer has a copy of CP 575, instruct caller to send a copy of the CP 575 and a cover letter requesting reestablishment of the account to:
      IRS
      Attn. EO Entity, MS 6273,
      Ogden, UT 84201

      The information may also be faxed to 801-620-7116.
      If customer does not have a copy of CP 575, explain to the customer that he/she will need to apply for a new EIN. See above.

      Note:

      A copy of a determination letter or page one of Form 1023/1024 with the EIN on it is not sufficient proof to substantiate the reactivation of the EIN.

    2. If the caller needs to have a trust EIN re-established for an employee plan, prepare a Form 4442 referral with the necessary information and fax it to EP Entity at 801-620-7116.

21.3.8.9.1.1  (10-04-2010)
Invalid EIN Prefixes

  1. The prefixes of certain EINs, although the EINs were assigned by the Social Security Administration or by the IRS, are considered invalid and are not accepted by systems such as EFAST2. Those prefixes are 69, 70, 79, 96, and 97.

    Caution:

    Do not prepare an EIN affirmation letter (Letter 4158C) for entities with an invalid EIN prefix.

  2. Inform callers representing organizations or plan sponsors whose EINs have an invalid prefix, whether or not they are calling to report a problem, that their entity must have a valid EIN assigned to replace the invalid one. Refer to IRM 21.3.4.13, "Applying for an Employer Identification Number (EIN)" , for methods of acquiring a new EIN.

  3. See IRM 21.7.13.2.4.1, "Invalid EIN Prefixes 69, 70, and 79," for additional information.

21.3.8.9.2  (03-14-2014)
Name Changes - EO and FSLG

  1. The documentation required to substantiate an organization’s name change is determined by the organization’s legal structure. Use the following chart to determine the appropriate documentation after researching IDRS and, if necessary, EDS/TEDS for the exempt status of the organization:

    The Organization is The Request Must Include
    Incorporated
    (Org. code 1)
    1. An amendment to the articles of incorporation, and
    2. Proof of filing with the state.
    Trust
    (Org. code 2)
    1. An amendment to the trust agreement or resolution to amend the trust document with the effective date, and
    2. Signature of at least one trustee.
    Unincorporated Association
    (Org. code 5)
    1. An appropriately dated amendment to the articles of association, constitution, or other organizing document, and
    2. Signature of at least two officers.

    Note:

    A copy of the meeting minutes showing the name change, signed and dated by at least two officers is acceptable.

    Government entity, political subdivision, instrumentality of government 1. Documentation from the governmental unit that created the entity showing the (new) name of the entity, and
    2. Letter signed by a person authorized by the creating governmental unit
    See IRM 21.3.8.14.8., "Requests for IRC 527 Web Updates (Including Password Requests) and Troubleshooting Calls," for additional procedural information.

    Note:

    Per Rev. Proc. 2014-4 (or its successor), only the Exempt Organizations Determinations Office has the authority to issue updated letters reflecting a name change. IRM 7.20.2, Determination Letter Processing of Exempt Organizations, requires a conformed copy of the amended organizing document to substantiate the name change; therefore, "Oral Statement Authority" does not apply to EO name changes.

  2. Use the table below to provide the caller with the correct mailing address for the name change documentation based on the type of organization and its exempt status:

    If the Organization Is a(n) Then the Name Change Documentation Should Be Mailed to
    Organization with an individual ruling IRS
    TEGE Correspondence Unit, Room 4024
    P.O. Box 2508
    Cincinnati, OH 45201

    Express and Overnight Delivery
    TEGE Correspondence Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202

    The information may also be faxed to EEFAX 855-204-6184.
    Central organization in a group ruling IRS
    Attn. EO Entity, MS 6273
    Ogden, UT 84201

    Fax: 801-620-7116
    Subordinate organization in a group ruling See (8) below.
    Non-church organization without a formal ruling and not part of a group exemption IRS
    Attn. EO Entity, MS 6273
    Ogden, UT 84201

    Fax: 801-620-7116
    Church without a formal ruling and not part of a group exemption IRS
    TEGE Correspondence Unit, Room 4024
    P.O. Box 2508
    Cincinnati, OH 45201

    Express and Overnight Delivery
    TEGE Correspondence Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202

    The information may also be faxed to EEFAX 855-204-6184.
    IRC 527 organization See IRM 21.3.8.14.8, "Requests for IRC 527 Web Updates (Including Password Requests) and Troubleshooting Calls."
    FSLG entity IRS
    TEGE Correspondence Unit, Room 4024
    P.O. Box 2508
    Cincinnati, OH 45201

    Express and Overnight Delivery
    TEGE Correspondence Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202

    The information may also be faxed to EEFAX 855-204-6184.
  3. If the caller indicates the organization's name is incorrect on our records and the correct name can be confirmed on EDS/TEDS, perfect the name.

    Caution:

    You may not necessarily be able to rely on the most recent EDS/TEDS case. Before relying on EDS/TEDS information, you may need to ask the caller whether the organization changed its name at any point after having received its initial determination letter. If the authorized caller indicates that the organization has not changed its name, the name on the "I" or "S" case may be more accurate than the name on an "A" or "F" case. If the caller states that the organization did change its name after receiving its determination letter, ask whether they notified the IRS of the change. If not, then they need to follow the normal name change procedure described above. If the caller states that the IRS was notified and the name agrees with a name showing on an EDS/TEDS case, then correct the name on IDRS. When in doubt, check with your Lead.

  4. If the caller indicates that his organization's name is incorrect on our records and the correct name cannot be confirmed on EDS/TEDS, instruct the caller to send a conformed copy of the organization's organizing document and/or name change amendment and a letter requesting the correction to the appropriate address from above based on the organization's exemption status.

  5. If generic words such as "church," "cemetery," "incorporated," "corporation," "association," "school," or "company" are misspelled, you may correct the spelling without the organization being required to submit a written request. If you are unsure whether the word may be corrected during the call, seek guidance from your Lead.

  6. If the name showing for the organization on IDRS is radically different from the name given by the caller and the caller insists that the organization has not undergone a name change, prepare a Form 4442 referral to your lead/manager, who will elevate the issue to the HQ analyst.

    Note:

    This situation is not uncommon in the case of universities and instrumentalities when an affiliated entity files a return using the wrong EIN.

  7. Ogden initiates acknowledgement of the name change/correction within 30 days of receipt of the request by sending the organization a Letter 252C. The general time frame for requests sent to Cincinnati is 60 days.

  8. Although central organizations should ensure that their subordinates have changed their names appropriately, they are not required to submit the name change documentation on behalf of their subordinates; they may simply inform Ogden of the change at the address above. Subordinates must submit all name changes through their central organization and should not send name change documentation directly to the IRS.

    Note:

    If a subordinate calls about a name change for the central organization, inform the caller to have the central organization contact EO Entity at the address shown above.

21.3.8.9.3  (05-23-2008)
Name Changes - EP

  1. A request to change the name of a plan must be:

    1. Made in writing

    2. Signed by an officer, and

    3. Faxed or mailed to EP Entity unit in OSPC at the following:

      Internal Revenue Service
      M/S 6273 - EP Entity
      Ogden, UT 84201

      FAX: 801-620-7116
  2. Plan name corrections that cannot be verified on EDS/TEDS and corrected by the assistor at the time of the call must also be sent to EP Entity at the address shown above.

  3. EP Entity initiates the requested change within 30 days of receipt of the request; however, they do not issue a letter to the requester acknowledging that the change has been made.

21.3.8.9.4  (03-14-2014)
DBA/AKA Names for Exempt Organizations

  1. If an organization requests an assumed or trade name (e.g., "doing business as" (DBA) or "also known as" (AKA)) be added to or deleted from its name or that an existing DBA name be changed or corrected, it must submit the following:

    Note:

    The name could also be referred to as a "fictitious" , "assumed" , or "better known as" (BKA) name.

    Exception:

    If the requested change/correction can be verified on EDS/TEDS, perfect the entity information on Master File; the organization does not need to submit documentation.

    If the organization is Then the organization must submit
    Incorporated Proof the DBA/AKA name addition/deletion was filed and accepted with the secretary of state or appropriate state or local authority (e.g., a copy of a certificate reflecting the addition/deletion of the assumed name or a copy of approved amended articles of incorporation).
    Not incorporated Documentation of the DBA/AKA name addition/deletion, signed and dated by at least one of the principal officers (e.g., amended organizing document, amended by-laws, or minutes of a meeting).
  2. Use the table below to provide the caller with the correct mailing address for the DBA name documentation based on the type of organization and its exempt status:

    If the Organization Is a(n) Then the DBA Name Documentation Should Be Mailed to
    Organization with an individual ruling IRS
    TEGE Correspondence Unit, Room 4024
    P.O. Box 2508
    Cincinnati, OH 45201

    Express and Overnight Delivery
    TEGE Correspondence Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202

    The information may also be faxed to EEFAX 855-204-6184.
    Central organization in a group ruling IRS
    Attn. EO Entity, MS 6273
    Ogden, UT 84201

    Fax: 801-620-7116
    Subordinate organization in a group ruling Refer to paragraph (8) of IRM 21.3.8.9.2, "Name Changes - EO and FSLG."
    Non-church organization without a formal ruling and not part of a group exemption IRS
    Attn. EO Entity, MS 6273
    Ogden, UT 84201

    Fax: 801-620-7116
    Church without a formal ruling and not part of a group exemption IRS
    TEGE Correspondence Unit, Room 4024
    P.O. Box 2508
    Cincinnati, OH 45201

    Express and Overnight Delivery
    TEGE Correspondence Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202

    The information may also be faxed to EEFAX 855-204-6184.
    IRC 527 organization See IRM 21.3.8.14.8, "Requests for IRC 527 Web Updates (Including Password Requests) and Troubleshooting Calls."
    FSLG entity IRS
    TEGE Correspondence Unit, Room 4024
    P.O. Box 2508
    Cincinnati, OH 45201

    Express and Overnight Delivery
    TEGE Correspondence Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202

    The information may also be faxed to EEFAX 855-204-6184.
  3. Ogden initiates acknowledgement of the DBA/AKA name change/addition/deletion within 30 days of receipt of the request; the general time frame for requests sent to Cincinnati is 60 days.

21.3.8.9.5  (03-14-2014)
Address Changes/Misdirected Mail

  1. For-Profit Entities - Requests must be made by an authorized individual. If the caller represents a for-profit entity, i.e., one that makes no claim to being exempt and/or is not asking about its exempt status or about applying for exemption, etc., transfer the caller using the Telephone Transfer Guide.

    Exception:

    If the caller represents the sponsor of an employee plan and you are changing the plan's address, you may also update the sponsor's address if requested by an authorized individual.

  2. Tax-Exempt Entities/Employee Plans - In order to make the change over the phone, the authorized requester must be able to cite the Address Of Record (AOR).

    1. Once verified, research Master File to determine if the change is pending or has been made.

    2. If the change has not been made, input the change (TC 014) to Master File. To remove the c/o name, input $$ on the c/o name line on the BNCHG screen. To delete the location address, input $$ on the first line of the location address on the BNCHG screen. See IRM 21.3.8.9.10 , TCs for the Entity Module, and IRM 21.1.3.20.1, "Oral Statement Documentation Requirements," for additional information.

      Note:

      When inputting an address change for an employee plan, determine whether you are being asked to make a change for the plan sponsor (using the sponsor's EIN), for the plan (using the plan sponsor's EIN with a "P" ), or for both (in which case you will need to input the change twice, once with a "P" and once without).

    3. Prepare the appropriate affirmation letter reflecting the new address, if requested and if applicable.

    Note:

    If you are changing the address of a subordinate organization, remind the caller to inform the central organization of the subordinate's new address.

  3. If the caller is unable to validate the AOR, determine whether the organization will be filing a return before it needs to have its AOR updated. If yes, advise the caller that putting the new address on the return will update the address. If no, advise him/her to submit a completed Form 8822-B, Change of Address - Business, or to put the change in writing with the appropriate signature and either mail or fax the form/written request.

    Note:

    Do not treat the c/o name line as part of the address for disclosure purposes. If an authorized caller wants to change or add an c/o name line, input the information as requested if the caller has responded appropriately to the other disclosure prompts.

    1. If the entity shows a formal individual exemption on IDRS or EDS/TEDS, instruct the caller to send the documentation and a cover letter (if an affirmation letter is also being requested) to:

      IRS
      TEGE Correspondence Unit, Room 4024
      P.O. Box 2508
      Cincinnati, OH 45201

      EEFAX 855-204-6184

      Express and Overnight Delivery
      IRS
      TEGE Correspondence Unit
      Room 4024
      550 Main Street
      Cincinnati, OH 45202

    2. If the organization is the central organization or a subordinate in a group ruling or does not show a formal exemption on IDRS or EDS/TEDS, instruct the caller to send the address change form/written request to:

      IRS
      Attn. EO Entity, MS 6273
      Ogden, UT 84201

      Fax: 801-620-7116

    3. If the caller represents an employee plan, instruct him/her to send the address change form/written request to:

      IRS
      Attn. EP Entity, MS 6273
      Ogden, UT 84201

      Fax: 801-620-7116

    Note:

    Normal processing time for address changes sent to the Correspondence Unit in Cincinnati is 60 days; for those sent to EO or EP Entity, it is 30 days to initiate the change.

  4. If a former officer or other third party informs us that he/she is no longer part of the organization, but continues to receive correspondence, or that he/she was never affiliated with the organization (see (7) below), put the organization in status 21:

    1. If there is an open EO return module with no TC 150, use Command Code (CC) FRM49 TC 593/closing code 032 to satisfy the module; or

    2. If there is no open EO return module, use CC MFREQ to reactivate the most recent module or CC ACTON to create a dummy module; then use CC FRM49 to input the TC 593/closing code 032.

    Note:

    Even though status 21 will not follow a status 97, input the TC 593/closing code 032 to prevent BMF notices from generating.

    Exception:

    Current IDRS programming will not allow a status 21 to follow a status 32. If you have an entity that is in status 32 and which should be in status 21, prepare a Form 4442 with the pertinent information and route it to your lead, who will update the status temporarily to 01 and then put the organization in status 21. The leads will input the history item STAT32TO21 to identify these cases so it is clear that these organizations are not going to be left in 01 status and that they should not receive an affirmation letter until they have provided the required information for reinstatement. Also note that TEGE telephone assistors cannot put central organizations into status 21. If you believe a central organization should be in status 21, prepare a Form 4442 and route it to EO Entity (fax 801-620-7116) in Ogden.

  5. Do not update the address on Master File without specific instructions to do so by an authorized individual.

    Note:

    You may correct obvious misspellings in the address fields whether or not the caller is authorized.

  6. If an organization has a pending unassigned determination application, you may make the address change on Master File if requested to do so by an authorized party, but the organization must make the request in writing via letter or Form 8822-B to:
    TEGE Adjustments Unit
    P.O. Box 2508, Room 4024
    Cincinnati, OH 45201

    EEFAX 855-204-6185

    Express and Overnight Delivery
    TEGE Adjustments Unit
    Room 4024
    550 Main Street
    Cincinnati, OH 45202

    to have the address updated on EDS/TEDS. If the case is assigned, update IDRS as appropriate and instruct the caller to send the request to the determination specialist to whom the case is assigned.

    Note:

    POAs as shown on EDS/TEDS are not authorized parties for the purpose of updating the AOR on Master File.

  7. If the caller states that he/she received IRS mail belonging to another taxpayer/entity, follow the procedure outlined in IRM 21.1.3.2.2, "Authorized and Unauthorized Disclosures."

  8. If the caller requests an address change for an IRC 527 political organization, see IRM 21.3.8.14.8, "Requests for IRC 527 Web Updates (Including Password Requests) and Troubleshooting Calls."

21.3.8.9.6  (10-01-2013)
EIN Consolidations

  1. If the caller indicates (or if you discover from research performed in the normal course of the call) that his/her exempt organization has been assigned multiple EINs, instruct the caller to put the details in writing (including which EIN the organization wishes to use) and send the information to:
    IRS
    Attn. EO Entity, MS 6273
    Ogden, UT 84201

    Fax: 801-620-7116

    Exception:

    Do not initiate an EIN consolidation if the organization had to apply for a different EIN because it changed entity type.

  2. If the caller indicates (or if you discover from research performed in the normal course of the call) that the corporate sponsor or trust associated with his/her employee plan has been assigned multiple EINs, instruct the caller to put the details in writing (including which EIN the sponsor/trust wishes to use) and send the information to:
    IRS
    Attn. EP Entity, MS 6273
    Ogden, UT 84201

    Fax: 801-620-7116

21.3.8.9.7  (10-01-2013)
Change in Accounting Period for Organizations Exempt Under IRC 501(a)

  1. When a contact is received requesting a change in an accounting period, research IDRS to verify what section the organization is exempt under.

    Note:

    If the caller is asking about the procedure to change the accounting period of an exempt organization, use of the "EO Change in Accounting Period" page in the TEGE P&RG, located on SERP, is mandatory.

  2. Generally, organizations exempt under 501(a) will be deemed to have obtained the approval of the Commissioner of the Internal Revenue for a change in accounting period with the filing of the applicable information return for the short period for which a return is required. See Rev. Proc. 85-58. Organizations described in 401(a) of the code, however, may need to file Form 5308, Request for Change in Plan/ Trust Year. See Form 5308 and instructions, or Revenue Procedure 2014-8 (or its successor, which is usually the eighth revenue procedure of each year) for Employee Plan User Fees (specifically for Change in Plan year Form 5308).

  3. Do not change the fiscal year month based on information provided orally by the caller even if you suspect Service error in the processing of his/her original request. If IDRS research indicates that a change has been made (e.g., a TC 053 on ENMOD), but the change differs from what the caller is stating (including when the caller states that no change was requested), prepare a Form 4442 referral to EO Entity (fax 801-620-7116) and provide a complete description of the problem. Tell the caller to allow 30 days for a response.

    Note:

    You may use information found on CIS/OL-SEIN to correct the fiscal year month.

    Reminder:

    If research indicates that a filed return needs to be reprocessed, follow the guidance in IRM 21.5.2.4.23, "Reprocessing Returns/Documents," and the subsequent subsections.

  4. Exempt organizations submitting a Form 1128 should send the form to the address shown in the instructions to the form.

  5. Organizations should allow up to 30 days for the processing of their Form 1128. If the caller wants to check the status of his/her Form 1128 request, research IDRS to see whether the requested change has been made. If it has not (and it has been at least 30 days since the Form 1128 was submitted), research TRAC. Refer to IRM 21.3.8.5.1.4, "Inquiries Regarding Correspondence Controlled on TRAC," for information on researching TRAC.

    Note:

    Research TRAC if the caller is checking on the status of a Form 3115, Application for Change in Accounting Method.

  6. Plan sponsors should allow up to 30 days for the processing of their Form 5308. If the caller wants to check the status of his/her Form 5308 request, research IDRS to see whether the requested change has been made. If it has not (and it has been at least 30 days since the Form 5308 was submitted), prepare a Form 4442 referral and give it to your Lead, who will research the status and contact the caller.

  7. Advise callers representing Form 990-N submitters that changing IRS systems to reflect a change in accounting period can take several weeks. If the organization has already failed to submit e-Postcards for two consecutive years, then the IRS may not be able to make the change in time for the organization to submit its third e-Postcard before the due date. In that case, the organization may prefer to submit the e-Postcard based on the prior fiscal period and then change its accounting period so that the system reflects the new accounting period before the next Form 990-N would be due.

21.3.8.9.8  (05-16-2014)
Status Codes - EO

  1. Status Code 01– When Status Code 01 is present on the Master File, it indicates an unconditional exemption has been granted to the organization.

  2. Status Code 02– Conditional — The exemption was conditioned upon an organization representing that it will meet an operational requirement. The organization needs to furnish amended articles containing the (c)(3) language. IRS no longer grants conditional rulings. Status code 02 may be encountered on rare occasion when working old case issues. See IRM 21.3.8.7.3(1)(i).

  3. Status Code 06 – State-operated university or college required to file Form 990-T for unrelated business income.

  4. Status Code 07 – Church filing Form 990-T that does not have a formal exemption.

  5. Status Code 10 – Pre-examination of church — The Form 990 that is submitted to OSPC will have been prepared by the EO Area Office Examination.

  6. Status Code 11 – Church-controlled school with no formal exemption that files a Form 5578.

  7. Status Code 12 — A formal exemption was not granted for filing an EO return under IRC 4947(a)(2),Trust filing Form 5227 Return, or a Taxable Farmer's Cooperative.

  8. Status Code 18 - Is used when the organization is a trust. (Required to file Forms 990-PF and Form 1041.)

    Note:

    Status Code 18 is input when a private foundation exemption has been revoked. The organization is required to continue filing a Form 990-PF return.

  9. Status Code 19 - Is used when the organization is a corporation. (Required to file Forms 990-PF and Form 1120.)

    Note:

    Status Code 19 is input when a private foundation exemption has been revoked. The organization is required to continue filing a Form 990-PF return.

  10. Status Code 20 — Is used when the organization with an individual ruling is terminated or out of business. See IRM 21.3.8.12.6, "Request for Reinstatement of Tax-Exempt Recognition," for additional information. See IRM 21.3.8.5.1.3.1, "Verification of Tax-Exempt Status and Foundation Classification," for additional information on status checks.

    Note:

    This Status Code is only used for organizations with individual rulings. If the organization is a subordinate of a group and the parent indicates it is no longer part of the group, the status code will be 28. See IRM 21.3.8.9.8, Status Code 28, for additional information.

  11. Status Code 21 — Is used when we are unable to locate the organization. See IRM 21.3.8.12.6, "Request for Reinstatement of Tax-Exempt Recognition," for additional information. See IRM 21.3.8.5.1.3.1 , "Verification of Tax-Exempt Status and Foundation Classification," for additional information on status checks.

  12. Status Code 22 — Is used when the organization's exemption has been revoked. This status generates an 1120 filing requirement. When an account is in STATUS Code 22, verify disclosure and respond to the caller using the following table:

    If Then
    The caller is authorized
    1. Apologize to the caller and advise him/her that you are unable to confirm the status.

    2. Prepare a Form 4442 with the caller's name, his/her relationship to the organization and his/her telephone number. In Part III Section B, notate: "Status 22 verification."

    3. Tell the caller that someone will contact him/her within 30 days.

    4. Route the Form 4442 to your manager, who will send it to EO Exam (fax 214-413-5534).

    Caution:

    DO NOT update the account under any circumstances.

    The caller is not authorized Advise the caller that the organization is no longer tax exempt as of (month/year), using the status code date for month/year. See IRM 21.3.8.4.2.3.(5).
  13. Status Code 23 — Is used when the organization is terminated under 507(a).

  14. Status Code 24 — Is used when the organization is terminated under 507(b)(1)(A).

  15. Status Code 25 — Is used when a private foundation files a notification of its intent to begin a 60-month termination under 507(b)(1)(B). An advance ruling letter may be requested.

  16. Status Code 26 (Termination/Merger) — Is used for accounts that are no longer in existence when two exempt organizations are merged (both accounts were exempt either by individual rulings or by a group ruling).

  17. Status Code 28 — Indicates a subordinate organization is no longer included in a group exemption ruling. The status is updated to 28 when the central organization has notified IRS that the subordinate is no longer part of its group exemption.

    Note:

    The status will also automatically be updated to 28 if the subordinate organization files a 990 series return and checks the final return box, or if a TC 591 is input on any 990 series tax modules. Research EDS/TEDS to verify that the organization does not have an individual ruling.

  18. See IRM 21.3.8.12.14.5, "Adding Subordinates to a GEN and Modifying Subordinate Information," for information on returning a subordinate organization to Status 01.

  19. Status Code 29 — Is used when a group ruling has been dissolved as a result of the central organization not responding to the SGRI or because it sent EO Entity correspondence stating that the group ruling was no longer being used. All EO filing requirements will reflect zero.

    Note:

    If the (formerly) central organization for a dissolved group ruling is going to maintain its individual exemption, it should be in status 01 with an affiliation code of 1-3 (generally 3). See IRM 21.3.8.12.14.3 , "Supplemental Group Ruling Information (SGRI)," if the authorized caller believes his/her organization is in status 29 in error.

  20. Status Code 30 — Applies to churches, their integrated auxiliaries, and conventions or associations of churches as described in IRC 501(c)(3) that voluntarily file Form 990, even though they have not received a formal exemption ruling and Master File does not indicate they are covered under a group exemption ruling. Handle as a no-record church. Order all appropriate forms and send a Letter 4163C (No Record of Exemption of Organization Letter).

  21. Status Code 31 — Applies to small 501(c)(3) organizations other than churches and private foundations that normally have annual gross receipts of less than $5,000 and that submit a Form 990-N or that voluntarily file Form 990/990-EZ, even though they have not received a formal exemption ruling and Master File does not indicate they are covered under a group exemption ruling. Handle as a no-record. Order all appropriate forms and send a Letter 4163C (No Record of Exemption of Organization Letter).

  22. Status Code 32 — Applies to non-responders to CP 140 and CP 144.

    Note:

    No CP 140/CP 144s were generated/mailed after December 2007 and no additional organizations have been put into Status 32 since January 2008.

    1. Prior to December 2007, CPs 140 were issued to organizations with a filing requirement of 990-02 that were not required to file because their gross receipts were $25,000 or less and had not filed for three consecutive years.

    2. Prior to December 2007, CPs 144 were issued to organizations with a filing requirement of 990-01 that had not filed a 990 for three consecutive years.

    3. The EO Status was updated to 32 using the current month and year as the status date.

    4. See IRM 21.3.8.12.6, "Request for Reinstatement of Tax-Exempt Recognition," if the caller is authorized.

      Caution:

      Do not discuss non-compliance issues (e.g., the organization's failure to respond to the CP 140/CP 144) with unauthorized callers.

  23. Status Code 33 — Applies to foreign private foundations described in IRC 4948(b) that are not required to apply for exemption, but are required to file a Form 990-PF to pay 4 percent tax on gross investment income derived from sources within the United States.

  24. Status Code 34 — Applies to political organizations operating under the rules of IRC 527.

  25. Status Code 35 — Applies to foreign entities that IRS has agreed are exempt by treaty with the participating country, but have no foundation code. For example, Canadian charities would be set up on Master File with an EO Status Code of 35.

  26. Status Code 36 — Applies to organizations other than 501(c)(3), (9), or (17) that have submitted a Form 990-N or that filed Form 990/990-EZ and have not received a formal exemption ruling, and the Master File does not indicate the organization is covered under a group exemption ruling.

    Note:

    Status 36 is also used for organizations claiming exemption under IRC 501(c)(29) even though these organizations are required to apply for exemption because the application process is anticipated to take longer than the 180 days prescribed under the status 40 program.

  27. Status Code 40 — Is input by OSPC to create an EO submodule for a 501(c)(3), (9), or (17) organization that has not been ruled to be exempt at the time a Form 990-N is submitted or that a Form 990/990-EZ is filed.

    • EO Entity issues Letter 3566C, Verify Tax Exempt Status, to organizations it puts into status 40. This letter asks the organization for a copy of its determination letter and advises the organization that it must apply for formal recognition of its exemption if it does not already have a determination letter.

      Note:

      Letter 3566C will be obsoleted in January 2010 because it will be replaced with an automatically-generated CP 120 notice.

    • Use the following chart when responding to calls on Letter 3566C:

      If Then
      An organization contacts the TEGE toll free sites to request an extension of time to reply to the Letter 3566C Prepare a Form 4442 referral to EO Entity (fax 801-620-7116) with the caller's contact information and the notation "Letter 3566C response" in Part III, section B of the referral.
      The caller has other questions about the letter which you cannot answer based on your knowledge of EO tax law and the requirement of certain organizations to apply for formal recognition of their tax-exempt status Prepare a Form 4442 referral to EO Entity (fax 801-620-7116) with the information stated above, as well as a summary of the caller's question/issue.
  28. Status Code 41 — Input when a status 40 organization has Failed to Reply to Solicitation for Application.

  29. Status Code 42 — Input when an extension of time to file an EO return is received from an organization that does not have a formal exemption or is not covered under a group exemption ruling.

  30. Status Code 70 — Is input when, on merits of the application, an exemption is denied.

  31. Status Code 71 — Is input when an organization fails to establish (FTE) an exemption by failing to respond to our request for additional information.

  32. Status Code 72 — Refusal to Rule

  33. Status Code 97 — Automatic revocation of exempt status due to failure to file an information return or Form 990-N for three consecutive tax periods. See IRM 21.3.8.12.6.1, "Responding to Calls From or About Organizations in Status 97," for additional information.

  34. Status Code 98 - Input to identify terrorist organizations. See IRM 21.3.8.12.6, "Request for Reinstatement of Tax-Exempt Recognition."

  35. Status Code 99 - Input by the EO Compliance Area when an organization in status code 22, 41, or 70-72 files an EO return. Treat the organization as one which is not exempt, i.e., inform the authorized caller to file a taxable return until the organization applies for and receives formal exemption.

    Exception:

    Prepare a Form 4442 to your lead for elevation to the HQ analyst if all of the following apply. In addition to the contact information, include a statement that the submodule needs to be updated from status 99 to a status that allows the organization to submit a Form 990-N. Include the status and any other necessary submodule information. Inform the caller that the organization should be able to submit its Form 990-N in six weeks and notate AMS with the actions taken.
    •The organization is calling because their Form 990-N rejected.
    •The prior status of the organization is 41.
    •The caller asserts that the organization is organized and operated under an applicable subsection of IRC 501(c). If the caller claims exemption under IRC 501(c)(3), he states that the organization qualifies as a public charity with annual gross receipts averaging $5000 or less and that the organization does not intend to apply for formal recognition of exemption.

  36. See Exhibit 21.3.8-3, "Table of IDRS EO Status, Foundation, and Affiliation Codes," for a quick reference guide.

21.3.8.9.9  (03-14-2014)
Publication 78 Data- Updating to 01 Status

  1. When updating the EO submodule of an organization described in IRC 170(c) on Master File to status "01" and the organization is entitled to receive deductible contributions, DO NOT input cum list indicator (CUM-LIST-IND) 3. The update itself adds the organization to the monthly update of the online Publication 78 data that follows the MF extract pulled after the posting of the information to Master File.

  2. For more information about Publication 78 data, see IRM 21.3.8.12.12, "Publication 78 Data- Cumulative List of Organizations," and IRM 21.3.8.12.12.1, "Publication 78 Data Omissions (Service Error / Non-Service Error)."

21.3.8.9.10  (05-16-2014)
TCs for the Entity Module

  1. The following is a list of entity transaction codes you may encounter:

    Note:

    This list is not all inclusive. See Document 6209 for a complete listing of Transaction Codes (TCs).

    Transaction Code Meaning
    000 Establishes an account on the Master File.
    011 Identifies an account that has had two or more EINs consolidated on Master File.
    012 Reopens an inactive account on the Master File.
    013 Changes the name of an account on Master File.
    014 Changes the address of an account on Master File.
    016 Establishes and changes information contained on Master File such as:
    • BMF filing requirements

    • Fiscal year month

    • Employment code

    • EO submodule

    • Sort name

    • Care of name

    • Location street address

    • Location city, state and ZIP

    017 Replaces an EP File Folder Number.
    020 Removes or inactivates an account from Master File so future tax modules cannot be created. This code is also used to delete a Plan.
    022 Removes an EO module when a BMF account has an erroneously established EO section.
    023 Reversal of Election to Lobby
    024 Election to Lobby
    053 Changes the plan/fiscal year month. Form 1128 is required to change the accounting period.
    070 Church Exemption from SS Taxes
    071 Revocation of Church Exemption from SS Taxes
    127 Changes the name, address or EIN of the Plan Administrator.
    128 Replaces the Plan Name and Administrator data.
  2. Some of the more common transaction codes you may encounter are listed below.

  3. TC 000 establishes an account on the BMF for the first time or reactivates a previously-assigned EIN. These accounts may be entered in one of two ways:

    1. CC ENREQ/BNCHG, Doc Code 63, is used when no EO section needs to be established (e.g., EP trust EINs).

    2. CC EOREQ/EOCHG, Doc Code 80, is used when an EO submodule needs to be established.

    If Then
    No EO submodule needs to be established (e.g., EP trust EINs) CC ENREQ/BNCHG format is used for input of an entity change transaction. It must be preceded by a CC ENMOD. If the TIN is not located on the Master File, an intend indicator of 1 must be input in column 20. The intend indicator allows the generation of a TC 000.
    The required fields for BNCHG TC 000 transactions are Doc. Code 63, name control, primary name, address, city, state, ZIP, filing requirements or NR, and Remarks. See IRM 21.1.3.20.1 , "Oral Statement Documentation Requirements," for details.
    An EO submodule needs to be established CC EOREQ/EOCHG format is used for input of an entity and/or submodule change transaction. If the TIN is not located on the MF, an intend indicator of 1 must be input in column 20. The intend indicator allows the generation of a TC 000.
    The required fields for CC EOCHG TC 000 transactions are Doc Code 80, name control, primary name, address, EO status code and date, at least one of the following filing requirements: 990, 5227, 990-PF, or NR, and Remarks. See IRM 21.1.3.20.1, "Oral Statement Documentation Requirements," for details.

    Reminder:

    When re-establishing the EIN of an exempt organization that should have been filing annual information returns or submitting the Form 990-N, the consequences of failure to file (auto-revocation) should be addressed with an authorized caller. See IRM 21.3.8.12.24, "Annual Electronic Notice Filing Requirement, Form 990-N," and the subsequent subsections for additional information.

    Note:

    IRM 3.41.269-5, "Alphabetical Listing of Major Cities with Major City Codes and ZIP Codes," contains a list of Major City Codes which may be used as a short cut for inputting the city and state information.

  4. TC 013 indicates the primary name has been changed. Input this TC using ENREQ/BNCHG. When inputting a TC 013 on an EP account, the "P" must be input behind the EIN in order to post the name change transaction to the Employee Plans Master File (EPMF).

    Caution:

    See IRM 21.3.8.9.2, "Name Changes - EO and FSLG," before changing the name of an exempt organization with an individual ruling or before changing the name of the central organization in a group ruling.

  5. TC 014 indicates the account address (i.e., domestic, street address, mailing city, state and zip) has changed. Input this TC using ENREQ/BNCHG.

    1. When inputting a TC 014 on an EP account, input the "P" behind the EIN in order to post the transaction properly to the EPMF.

    2. If a foreign street address needs to be input, input the foreign city and foreign country in the mailing street address and mailing city, state and ZIP line.

      Note:

      U.S. territories and possessions are not considered foreign addresses. See IRM 21.7.13.7.3.8.3.2, "Territories and Possessions State Codes," for additional information.

    3. A foreign postal code may be input.

    4. If a foreign country is not input, input ",." in the state field.

    5. If a foreign city or postal code is input, input the foreign street address.

    6. If a domestic mailing city, state and ZIP or major city code (IRM 3.13.2-11) and ZIP are input, input the mailing address.

    7. If a major city code is input, input a mailing ZIP code.

    8. If the organization is a central organization or is an organization with an individual ruling and requests an affirmation letter reflecting the new address, prepare the appropriate affirmation letter. If the caller represents a subordinate organization and requests an affirmation letter, refer the caller to the central organization.

  6. TC 016 is used to establish and change information contained on Master File.

    1. This TC can be input using either CC ENREQ/BNCHG or EOREQ/EOCHG (valid for EO submodule changes).

    2. A definer code is not required for all TC 016 inputs. See IRM 21.3.8.9.10.1, Definer Codes, for additional information.

    3. Refer to the table below when deleting the information from the indicated fields:

      To Delete the Input
      Advance Ruling Date "999999" in the ADVNC-RULNG-DT field
      In care of name "$$" in the CARE-OF-NAME field
      Sort/DBA name "$$" in the SORT-NAME field
      Foundation code "99" in the FNDTION-CD> field
      Filing requirement "0" or "00" in the applicable form field
    4. Special Rules apply for EO submodule changes involving Group Exemption Numbers (GENs). If adding an organization to a GEN, enter that GEN in the NEW-GRP-EXEMP-NUM field. If INOLES shows an existing GEN:

      If Then Enter the Following in the FRM-GRP-EXEMP-NUM Field And Enter the Following in the NEW-GRP-EXEMP-NUM Field
      Not changing the GEN The INOLES GEN  
      Changing the GEN The new GEN
      Deleting the GEN "9999"
    5. Central organization submodule changes (affiliation codes 6 and 8) can only be made by OSPC. If the submodule of a central organization needs to be corrected, prepare a Form 4442 referral to EO Entity (fax 801-620-7116) with the pertinent information.

    6. Subordinate submodule changes may require a variety of Definer Codes to be input for updating or changing specific information. When updating the submodule for a subordinate organization (affiliation codes 7 and 9), input definer code "C" and its fields, even if changes are not being made to the definer code "C" fields.

    7. See IRM 3.13.12, Exempt Organization Account Numbers (Entity), (SGRI procedures) for additional information relating to updating or changing subordinate information.

    8. Additional information can also be found in IRM 3.12.278, Exempt Organization Unpostable Resolution.

  7. Use TC 022 to remove an EO module when a BMF account has an erroneously-established EO section.

    Caution:

    When using TC 022, do not delete a good exemption. If the account shows an open AIMS (TC 420, 424, or 427) or Freeze Codes (-A, E-, -F, J-, -J, N-, O-, P-, -R, -S, T-, -U, -V, W-, X-, -Y, -Z) for any tax module, do not delete the EO section. If input, the action unposts as a UPC 359.

    1. Do not use TC 022 with accounts in EO Entity Status 01-26, 28, 29 and 70-72, unless it is obvious that the EO section was erroneously established.

    2. Once an EO section is deleted, the account reverts back to a regular BMF account.

    3. Input a TC 022 with CC ENREQ/BNCHG.

  8. TC 024 is used to signify the Election to Lobby.

  9. TC 023 reverses the Election to Lobby.

  10. TC 070 is the church exemption from SS Taxes.

  11. TC 071 is used to revoke the church exemption from SS Taxes.

    Note:

    These transaction codes (paragraphs 8-11) are only found on ENMOD while they are pending. Once they have posted, they are found only on BMFOLE.

  12. See IRM 3.13.12, Exempt Organization Account Numbers, for additional information.

  13. See IRM 3.13.36, EPMF Account Numbers , for additional information

21.3.8.9.10.1  (03-14-2014)
Definer Codes

  1. When adding an EO submodule, research INOLES to identify whether:

    1. An existing filing requirement is present on the Master File that is incompatible with Form 990 filing requirements. Delete the existing filing requirement by entering "0" or "00" in the appropriate input field. See IRM 3.13.12, Exempt Organization Account Numbers, for additional information.

    2. An XREF Social Security Number (SSN) is present. Delete the SSN by using ENREQ/BNCHG and entering "000-00-0001" in the SOLE-PRP-SSN field. Use EOREQ/EOCHG with a delay code "1" to add the EO submodule information.

  2. For TC 016 changes using EOREQ/EOCHG, a definer code is always required if a filing requirement for Form 990, 990-PF, 990-T, 5227 or Not Required (NR) is input. Definer Codes A, B, and C may be input in any position.

  3. The following entries may be input with or without a definer code:

    • Advance Ruling Date

    • Deductibility Code and Year

    • District of Location

    • Employment Code

    • File Folder Number

    • Foreign Street

    • In Care of Name

    • Large Case Code

    • Pension Plan

    • Sort Name

    • Type of Organization

  4. Definer Code A is used to change or add any of the following items:

    1. Subsection

    2. Foundation Code (when subsection is "3" )

    3. Classification Codes

    4. Fiscal Year Month

    5. Filing Requirements

    6. National Taxonomy of Exempt Entities (NTEE) (if being added or changed; otherwise, not required). For additional information on NTEE codes, see IRM 7.20.2.13, "Case Closing. "

      Note:

      If one of these items is changed, you must input them all.

      Exception:

      See (6) below when perfecting the EOMF to reflect statuses 70, 71 or 72.

  5. Definer Code B is used when the Status Code and date are changed. In most cases when the status code is changed, it is also necessary to change filing requirements (definer code A).

    Caution:

    When perfecting an account to Status 01 on Master File, use the information obtained from EDS/TEDS. If the correct status code date cannot be determined from EDS/TEDS, use the establishment date or the ruling date as the status code date. You also need to assign an appropriate filing requirement.

  6. Definer Code C is used to add or change the following:

    1. Affiliation Code

    2. GEN (if present)

    3. Ruling Date

      Note:

      If one of these items is changed, you must input them all.

  7. When perfecting the EOMF to reflect Statuses 70, 71, or 72:

    1. Input only "B" and "C" in the TRANS-DEFINER-CD>field (do not enter "A" ).

    2. Input the following fields for Definer Code A: SUBSECT-CD> , CLSF-CD>, FYM>, and FILING-REQUIREMENTS: 1120>01 (or 1041> 1 for trusts).

    3. Input Definer Code B fields as instructed in (5) above.

    4. Input Definer Code C fields as instructed in (6) above.

    5. Input CONTRIB-DED-CD/YR>20000 (contributions not deductible).

21.3.8.9.10.2  (10-02-2008)
Incompatible Filing Requirements

  1. When establishing a filing requirement, refer to the table below to determine if the filing requirements are compatible. If the filing requirements are not compatible, delete the incompatible filing requirement. Failing to do so will create an unpostable.

    MFT Filing Requirement is not compatible with
    01 (941) 941 (Filing Requirement Code (FRC) = 09 or 10 (with Doc. Code not equal to 51 or 52) or 944
    02 (1120) 1041, 1065, 708GS (T), 1041-A, 5227, 1068
    1120-C (FRC = 1 unless F1120 FRC = 07)
    990-T (FRC = 1 unless F1120 FRC = 03, 04, or 09)
    990-T (FRC = 2) 990-PF (FRC = 1 unless EO Entity Status = 19 or 22)
    990 (FRC = 03 or 07)
    990 (FRC = 04, 08, or 13 unless F1120 FRC = 09)
    990 (FRC = 01 or 02 unless F1120 FRC = 01 and EO subsection = 12 or F1120 FRC = 03, 04, or 09)
    8752 (unless F1120 FRC = 02)
    05 (1041) 1120, 1065, 1120-C, 990-T, 1066, 8752,
    990 (FRC = 03-07)
    990 (FRC = 01 or 02 unless EO Subsection = 91)
    990-PF (Unless EO Subsection = 92)
    06 (1065) 1120, 1041, 1066, 1120-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 706GS(T)
    07 (1066) 1120, 1065, 1041, 8752, 112-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 708GS(T)
    14 (944) 941
    15 (8752) 1041, 1068, 1120-C, 990-T, 1041-A, 5227, 990-PF, 4720, 990, 706GS(T), and 1120 (FRC not equal to 02)
    34 (990-T) 1041, 1065, 1068, 8752, 1120-C, 1041-A, 5227, 706GS(T), 990 (FRC = 03), 1120 (FRC = 01, 02, 06, 07, 10, 11, or 14-19)
    36 (1041-A) 1066, 8752, 1120, 1065, 1120-C, 990-T, 990-PF, 990
    37 (5227) 1120, 1065, 1066, 8752, 1120-C, 990-T, 990-PF, 990, 1041/706GS(T), (unless EO Subsection = 90)
    44 (990-PF) 1065, 1066, 8752, 1120-C, 1041-A, 5227, 990,
    1120 (FRC = 01 unless EO Entity Status = 19 or 22),
    1120 (FRC = 02, 06, 10, 11, 14-19),
    1041/706GS(T) (unless EO Subsection = 92),
    990-T (FRC = 02)
    50 (4720) 1065, 1066, 8752, 1120-C,
    1120 (FRC = 02, 06, 07, 10, or 11)
    990 (FRC = 2)
    67 (990) 1065, 1066, 8752, 1120-C, 1041-A, 5227, 990-PF,
    1120 (FRC = 02, 06, 07, 10, 11, 14-19),
    1041/706GS(T) (unless EO Subsection = 91),
    1120 (FRC = 01 unless 990 FRC = 01 or 02 and EO Subsection = 12),
    990-T (FRC = 2)
    77 (708GS(T)) 952, 1120-C, 1066, 1120, 1065
    990 (FRC = 03, 04, 06, 07, or 13)
    990 (FRC = 01 or 02 unless EO Subsection = 91)
    990-PF (unless EO Subsection = 92)

21.3.8.9.10.3  (10-17-2006)
North American Industry Classification System (NAICS)

  1. If a call is received from an organization involved in business activities that wants to know what its NAICS code is; check page 1 of ENMOD or BMFOLO and page 1 of an EDS/TEDS EO determination record.

    If Then
    Our records reflect a code You may share it with the caller.
    There is no code Direct the caller to www.census.gov. There is a link from the Census Bureau's main page to the NAICS codes. From that page, the organization can research the codes and their definitions. There are also printed manuals that contain this information which should be available in the reference sections of most public and university libraries.
  2. Although this code does not necessarily reflect unrelated business income, an abbreviated list of these codes can be found in the instructions to the 990-T, where they are referred to as "Codes for Unrelated Business Activity."

  3. If the caller has additional questions about NAICS codes, direct him/her to the publicly-available references cited above. You are not responsible for determining the appropriate NAICS code for an exempt organization.

21.3.8.9.11  (10-01-2013)
Federal Tax Deposits (FTD's)

  1. The object of the Federal Tax Deposit (FTD) system is to make available to the U.S. Treasury, as early as possible, monies paid by the taxpayer to satisfy tax obligations for employment, excise, corporation, or unrelated business income taxes. Under this system, a taxpayer does not make payments directly to the IRS. Taxpayers that have a deposit requirement (such as employment tax, excise tax, and corporate income tax) are mandated to pay electronically through Electronic Funds Transfer. Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS), under which a taxpayer generally gives payment instructions to a financial institution which forwards the instruction to a clearing house. The clearing house then posts an entry to a receiving financial institution which, in turn, posts the entry to the Treasury's account. A taxpayer may arrange for a tax professional, financial institution, payroll service, or other trusted third party to make deposits on his/her behalf. Some taxpayers may remit taxes with a return under certain de minimis exceptions to the deposit rules as indicated in the instructions for a tax form.

  2. There are certain requirements for making EFTPS deposits. This information can be found in IRM 21.7.1.4.8.1, Electronic Federal Tax Payment System.

  3. Refer to the TTG if the caller has general questions about electronic payment options (EFTPS).

  4. If the caller has specific questions about making an electronic payment (e.g., what four-digit code to use for making a payment on a particular return type), refer the caller to the EFTPS Customer Service line at 800-555-4477.

21.3.8.10  (10-01-2006)
Account Issues - TEGE

  1. This section serves as a guide for performing tasks involved in answering general account related issues.

    Note:

    For Tax-Exempt Bond issues, see IRM 21.3.8.17, Tax-Exempt Bonds (TEB).

21.3.8.10.1  (10-01-2006)
Extensions for TEGE Return Filing

  1. This subsection serves as a guide for issues relating to return extensions.

21.3.8.10.1.1  (10-01-2010)
Extensions - General Information

  1. IRC 6081(a) and Regulations 1.6081-1(a) generally provide that an extension of time to file will not be granted for more than 6 months from the due date of the return required to be filed.

  2. TEGE customers requesting an extension of time for filing a return must submit an application (e.g., Form 8868, Application for Extension of Time To File an Exempt Organization Return) or letter to the IRS campus where the return is to be filed on or before the due date of the return.

  3. If the application for extension comes in the form of a letter instead of an IRS form, the IRS campus follows normal approval/denial criteria. All information required by a form is also required in the letter.

  4. A separate extension form/request must be filed for each return.


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