Part 3. Submission Processing

Chapter 45. TE/GE Processing

Section 1. Processing Employee Plan and Exempt Organization Determination Applications and User Fees (Cont. 2)

3.45.1  Processing Employee Plan and Exempt Organization Determination Applications and User Fees (Cont. 2)

3.45.1.10 
Letter Information Network user Fee System (LINUS).

3.45.1.10.5 
EO Application Indicators

3.45.1.10.5.2  (01-01-2013)
EO Non-Remit Application(s) LINUS Data Elements if processed through TEDS

  1. EO applications are processed through TEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other required data will be captured through TEDS and uploaded electronically to LINUS within 48 hours of account establishment.

  2. The following elements are the minimal data that is captured in LINUS for the EO non-remit applications processed through TEDS:

    • Name

    • Fee/Form Indicator (indicated required fee amount)

    • EIN

    • DLN

    • Postmark Date

    • Received Date

  3. The following elements are captured in LINUS for the EO applications processed through TEDS with a foreign address:

    • Name

    • Address

    • Fee/Form Indicator (indicated required fee amount)

    • EIN

    • DLN

    • Postmark Date

    • Received Date

    • Non-Remit Fee/Form Indicator

  4. On applications with a Foreign address, the entire entity must be captured.

  5. Cases processed through TEDS will not generate a Code & Edit Check Sheet. A TEDS folder label is required to be generated and affixed to the case folder.

  6. LINUS records for applications processed through TEDS will not contain POA information.

3.45.1.10.6  (01-01-2013)
EP Remit Applications

  1. EP applications are processed through TEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other required data will be captured through TEDS and uploaded electronically to LINUS within 48 hours of account establishment.

  2. All EP Applications that are processed through Legacy System require the employee to capture all elements to deposit the user fee and establish the account in LINUS.

3.45.1.10.6.1  (01-01-2013)
EP Application Indicators

  1. The table below provides the indicators for the EP Applications:

    If form type is Fee Schedule is Fee received and postmark date is select indicator
    Form 5300 5aA $1,800 July 1st or later 5aA Initial Appl.
    Form 5300 5aA less than $1,800.00 July 1st or later 5aA Initial Appl.
    Form 5300 5aA greater than $1,800 July 1st or later 5aA Initial Appl.
    Form 5300 5aB $1,000 July 1st or later 5aB Initial Appl.
    Form 5300 5aB less than $1,000.00 July 1st or later 5aB Initial Appl.
    Form 5300 5aB greater than $1,000 July 1st or later 5aB Initial Appl.
    Form 5300 5e(1)A $2,300 July 1st or later 5e(1)A Initial Appl.
    Form 5300 5e(1)A less than $2,300 July 1st or later 5e(1)A Initial Appl.
    Form 5300 5e(1)A greater than $2,300 July 1st or later 5e(1)A Initial Appl.
    Form 5300 5e(1)B $1,500 July 1st or later 5e(1)B Initial Appl.
    Form 5300 5e(1)B less than $1,500 July 1st or later 5e(1)B Initial Appl.
    Form 5300 5e(1)B greater than $1,500 July 1st or later 5e(1)B Initial Appl.
    Form 5300 5e(2)A $2,300 July 1st or later 5e(2)A Initial Appl.
    Form 5300 5e(2)A less than $2,300 July 1st or later 5e(2)A Initial Appl.
    Form 5300 5e(2)A greater than $2,300 July 1st or later 5e(2)A Initial Appl.
    Form 5300 5e(2)B $1,500 July 1st or later 5e(2)B Initial Appl.
    Form 5300 5e(2)B less than $1,500 July 1st or later 5e(2)B Initial Appl.
    Form 5300 5e(2)B greater than $1,500 July 1st or later 5e(2)B Initial Appl.
    Form 5300 5e(3)A $15,000 July 1st or later 5e(3)A Initial Appl.
    Form 5300 5e(3)A less than $15,000 July 1st or later 5e(3)A Initial Appl.
    Form 5300 5e(3)A greater than $15,000 July 1st or later 5e(3)A Initial Appl.
    Form 5300 5e(3)B $10,000 July 1st or later 5e(3)B Initial Appl.
    Form 5300 5e(3)B less than $10,000 July 1st or later 5e(3)B Initial Appl.
    Form 5300 5e(3)B greater than $10,000 July 1st or later 5e(3)B Initial Appl.
    Form 5300 5e(4)A $15,000 July 1st or later 5e(4)A Initial Appl.
    Form 5300 5e(4)A less than $15,000 July 1st or later 5e(4)A Initial Appl.
    Form 5300 5e(4)A greater than $15,000 July 1st or later 5e(4)A Initial Appl.
    Form 5300 5e(4)B $10,000 July 1st or later 5e(4)B Initial Appl.
    Form 5300 5e(4)B less than $10,000 July 1st or later 5e(4)B Initial Appl.
    Form 5300 5e(4)B greater than $10,000 July 1st or later 5e(4)B Initial Appl.
    Form 5307 5bA $1,000 July 1st or later 5bA Initial Appl.
    Form 5307 5bA less than $1,000 July 1st or later 5bA Appl.
    Form 5307 5bA greater than $1,000 July 1st or later 5bA Appl.
    Form 5307 5bB $300 July 1st or later 5bB Initial Appl.
    Form 5307 5bB less than $300 July 1st or later 5bB Initial Appl.
    Form 5307 5bB greater than $300 July 1st or later 5bB Initial Appl.
    Form 5310 5cA $1,800 July 1st or later 5cA Initial Appl.
    Form 5310 5cA less than $1,800 July 1st or later 5cA Appl.
    Form 5310 5cA greater than $1,800 July 1st or later 5cA Appl.
    Form 5310 5cB $1,000 July 1st or later 5cB Initial Appl.
    Form 5310 5cB less than $1,000 July 1st or later 5cB Initial Appl.
    Form 5310 5cB greater than $1,000 July 1st or later 5cB Initial Appl.
    Form 5310 5f(1)A $2,300 July 1st or later 5f(1)A Initial Appl.
    Form 5310 5f(1)A less than $2,300 July 1st or later 5f(1)A Appl.
    Form 5310 5f(1)A greater than $2,300 July 1st or later 5f(1)A Appl.
    Form 5310 5f(1)B $1,500 July 1st or later 5f(1)B Initial Appl.
    Form 5310 5f(1)B less than $1,500 July 1st or later 5f(1)B Initial Appl.
    Form 5310 5f(1)B greater than $1,500 July 1st or later 5f(1)B Initial Appl.
    Form 5310 5f(2)A $2,300 July 1st or later 5f(2)A Initial Appl.
    Form 5310 5f(2)A less than $2,300 July 1st or later 5f(2)A Appl.
    Form 5310 5f(2)A greater than $2,300 July 1st or later 5f(2)A Appl.
    Form 5310 5f(2)B $1,500 July 1st or later 5f(2)B Initial Appl.
    Form 5310 5f(2)B less than $1,500 July 1st or later 5f(2)B Initial Appl.
    Form 5310 5f(2)B greater than $1,500 July 1st or later 5f(2)B Initial Appl.
    Form 5310 5f(3)A $15,000 July 1st or later 5f(3)A Initial Appl.
    Form 5310 5f(3)A less than $15,000 July 1st or later 5f(3)A Appl.
    Form 5310 5f(3)A greater than $15,000 July 1st or later 5f(3)A Appl.
    Form 5310 5f(3)B $10,000 July 1st or later 5f(3)B Initial Appl.
    Form 5310 5f(3)B less than $10,000 July 1st or later 5f(3)B Initial Appl.
    Form 5310 5f(3)B greater than $10,000 July 1st or later 5f(3)B Initial Appl.
    Form 5310 5f(4)A $15,000 July 1st or later 5f(4)A Initial Appl.
    Form 5310 5f(4)A less than $15,000 July 1st or later 5f(4)A Appl.
    Form 5310 5f(4)A greater than $15,000 July 1st or later 5f(4)A Appl.
    Form 5310 5f(4)B $10,000 July 1st or later 5f(4)B Initial Appl.
    Form 5310 5f(4)B less than $10,000 July 1st or later 5f(4)B Initial Appl.
    Form 5310 5f(4)B greater than $10,000 July 1st or later 5f(4)B Initial Appl.
    Form 6406 5dB $300 July 1st or later 5dB Initial Appl.
    Form 5310 5f(4)B less than $10,000 July 1st or later 5f(4)B Initial Appl.
    Form 5310 5f(4)B greater than $10,000 July 1st or later 5f(4)B Initial Appl.

  2. If no indicator is marked, select the indicator with the fee closest to the fee received.

3.45.1.10.6.2  (01-01-2013)
LINUS Data Elements for EP Applications if processed through TEDS

  1. The following elements are the minimal data that is captured in LINUS for EP applications processed through TEDS:

    • Name

    • Plan Number

    • Fee/Form Indicator (indicates required fee amount)

      Note:

      Verify Money Received Field; if necessary, over ride the amount to reflect the correct amount received.

    • Payment Amount Received

    • EIN

    • DLN

    • Postmark Date

    • Received Date

  2. The following elements are captured in LINUS for the EP applications processed through TEDS with a foreign address:

    • Name

    • Address

    • Plan Number

    • Fee/Form Indicator (indicated required fee amount)

      Note:

      Verify Money Received Field; if necessary, over ride the amount to reflect the correct amount received.

    • Payment Amount Received

    • EIN

    • DLN

    • Postmark Date

    • Received Date

  3. On applications with a Foreign address, the entire entity must be captured.

  4. The Fee/Form indictor is captured as follows in the table below:

    If Then mark
    Memo Entry Memo Entry Indicator
    Foreign Check Foreign Check Indicator
    Form Type Indicator is not marked Select Indicator closest to the fee paid

  5. Cases processed through TEDS will not generate a Code & Edit Check Sheet, but TEDS will generate a folder label.

  6. LINUS records for applications processed through TEDS will not contain POA information.

3.45.1.10.6.3  (01-01-2013)
EP Applications Processed Through Legacy

  1. The steps below are required for all EP remit applications that are not processed through TEDS.

    1. Select "ENTRY EP REMIT"

    2. Enter the EIN twice at the EIN prompts, once from the Form 8717 and once from the application. If these numbers do not match, IDRS research must be performed to determine the correct EIN

      If the EIN Then
      Exists on the system the information will appear in the entity fields and you proceed to step 3.
      Does not exist on the system refer to "Building a Record" .

    3. verify the information contained on the document and on the system are the same

    4. If the information is not the same, make the necessary changes by overlaying and manually correcting, and save record.

    5. Always add plan, POA information, and save changes.

    6. Select the plan from the Plan/POA box to which you need to add a transaction

      Note:

      Should always be the plan just added

    7. Add Transaction

    8. Enter the Blocking Series in the "BS" field

    9. Enter the Serial Number in the "SN" field

    10. Enter the Post Mark date in the " POSTMARK DATE" field

    11. Verify the Received Date in the " RECEIVED DATE" field. If the date is different from that on the document, overlay the correct date.

    12. Select the form in the "EP Form" box

    13. Select the appropriate indicator

    14. If the fee is different from the amount paid, overlay with the correct amount .

    15. If any of the conditions listed " MEMO, FOREIGN, " exist, select the appropriate condition.

    16. Save

    17. Select "RETURN TO DEFAULTS"

    18. Exit

    19. Annotate your initials at the top right hand corner of the Form 8717

3.45.1.10.7  (01-01-2013)
EP Non Remit Applications

  1. All EP Applications are entered through the Legacy System. Establishment in LINUS will require employee to capture all elements.

  2. EP applications are processed through TEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other data will be captured through TEDS and uploaded electronically to LINUS within 48 hours of account establishment.

  3. The following elements are captured in LINUS for the EP applications processed through TEDS:

    • Name

    • Fee/Form Indicator (indicated required fee amount)

    • EIN

    • DLN

    • Postmark Date

    • Received Date

  4. Follow the steps to enter an EP non-remit on LINUS:

    1. Select "ENTRY EP NON REMIT"

    2. Enter the EIN twice at the EIN prompts, once from the Form 8717 and once from the application. If these numbers do not match, IDRS research must be performed to determine the correct EIN

    If the EIN . . . Then . . .
    Exists on the system the information will appear in the entity fields
    Does not exist on the system refer to "Building a Record" .

  5. verify the information on the document and that on the system are the same.

  6. If the information is not the same:

    1. Make the necessary changes by overlaying and manually correcting

    2. Save Record

  7. Proceed as follows:

    1. Always select "add a plan," enter plan and POA information and save.

    2. Select the plan from the Plan/POA box to which you need to add a transaction

    3. Add Transaction

    4. Enter the Blocking Series in the "BS" field

    5. Enter the Serial Number in the "SN" field

    6. Enter the Post Mark date in the "POSTMARK DATE" field

    7. Verify the Received Date in the "RECEIVED DATE" field. If the date is different from that on the document, correct the date.

    8. Select the form in the "EP Form" box

    9. Select the appropriate indicator

    10. Save

    11. Select "RETURN TO DEFAULTS"

    12. Exit

    13. Annotate your initials at the top right hand corner of the Form 8717

3.45.1.10.8  (01-01-2013)
Building a Record For Legacy Cases

  1. Follow the steps below to create a new record if no EIN is on file.

  2. Select OK

    Note:

    The POA Entry screen opens for EO; the Plan/POA Screen opens for EP

  3. If the application is EO:

    1. Verify the information on the Form 2848 or 8821

    2. Verify the corresponding EIN is on the POA

    3. The name of the company or organization appears to be the same on the application and the POA.

    4. Verify there are two signatures on the Form 2848, one from an officer of the organization or company and one from the person listed as the POA.

    5. Verify the signature of the Form 8821 is from an officer of the organization or company

      Note:

      If there is no way to verify signature, accept if there is a signature present

    6. Enter all fields on the POA Entry Screen except the CAF

  4. If the application is EP:

    1. Input the plan number from the application.

    2. Input the name of the plan.

  5. If the POA is not valid, select close.

  6. Enter all fields on the POA Entry Screen except the CAF.

  7. Select the "CLOSE" button.

  8. Enter the Plan Sponsor's name in the "NAME" field.

  9. Enter the care of name in the " IN CARE OF" field.

  10. Enter the address in the "ADDRESS" field.

  11. Enter the city in the "CITY" field.

  12. Enter the ZIP+4 in the "ZIP" field.

  13. If the address is foreign, select the country.

    Note:

    Include the Mail Postal Codes if present on foreign addresses. The Postal Codes must be entered on the City Line

  14. Save record.

  15. Select "ADD TRANSACTION" .

3.45.1.10.8.1  (01-01-2013)
Entering Names

  1. The following sections contain procedures for entering names from the applications into LINUS.

  2. Through out this section if Form 8718 is referred to, Part XI-User Fee Information takes the place of the Form 8718 for the Form 1023.

3.45.1.10.8.1.1  (01-01-2013)
Plan Names

  1. The plan name and the sponsor's name are required on all EP applications

    Note:

    Sponsor's name is required if listed on the plan name line

  2. If the plan name is incomplete on the application, research for the plan's name. The name of the plan can be found in the cover letter, on the Form 8717, or in the plan document. If the plan name can not be found, edit the plan name in red as "PLAN" .

  3. Do not eliminate words in the plan names line, only delete unnecessary words such as ,the, for, & of, prior to using the standard IRS abbreviations. The word "PLAN" should be abbreviated only when all other options have been exhausted.

    Note:

    Only abbreviate or eliminate unnecessary words if the plan name will not fit. Do not delete DBA, AKA, etc. in the Plan Name Line.

    For . . . Abbreviate to . . .
    A Professional Corporation PC
    Agreement AGRMT
    Association ASSN
    Associates ASSOC
    Collectively Bargained COL BARG
    Company CO
    Compensation COMP
    Corporation CORP
    Defined Benefit DB
    Defined Contribution DC
    Deferred Compensation DEF COMP
    Employee Stock Ownership Plan ESOP
    Incorporated INC
    Money Purchase Pension Plan Money Purchase Plan
    Retirement RET
    Savings and Investment Sav & Inv
    Plan PL

3.45.1.10.8.1.2  (01-01-2013)
EP Entity Name Lines

  1. Do not omit the word " The" on the Sponsor name line when it is followed by more than one word when entering the information in LINUS. For EP applications, do not abbreviate unless the name does not fit; abbreviations are only used on EP applications when it is necessary. Refer to the approved abbreviations when abbreviations are necessary.

  2. The Name Control MUST be identified during Data Completion function in TEDS.

  3. The EP Sponsor's name will be taken from the application when available; however, for 9999 and 4461 the sponsor name will be taken from the Form 8717.

  4. Do not include dba, aka, or fbo as part of the name line. They stand for doing business as, also known as, and for benefit of.

    Note:

    If field is captured via OCR, do not remove data during data completion; if manually captured, do not include dba, aka, or fbo.

3.45.1.10.8.1.3  (01-01-2013)
EO Name Lines and Additional Information Lines

  1. Never enter a pen and ink change from the conformed organizing document.

  2. No abbreviations are allowed on EO entry unless an organization has abbreviated on the application.

    Note:

    Or if no entry is on the name line of the application and the abbreviation is listed on the conformed organizing document.

  3. If the name of the organization and the address are both lengthy, enter what you can of the organization name on NL 1 and 2 without ending the name in the middle of a word.

  4. The table below will assist you in entering additional Information lines from the organizing documents.

    If the organizing documents lists . . . Enter as . . .
    Napa-Page Counties Community Task Force (NPCCTF) Napa-Page Counties Community Task Force
    Na Po'e Hoa 'Aina Na Poe Hoa Aina
    Huliau O' Ka'u Inc. Huliau O Kau Inc
    Iron Mtn. Bible Conference Iron Mtn Bible Conference
    The Greatest Gift The]Greatest Gift

  5. Do not abbreviate unless the name does not fit; abbreviations are only used on EP applications when it is necessary. Refer to the approved abbreviations when abbreviations are necessary.

  6. The Name Control MUST be identified when establishing case in TEDS during Data Completion.

3.45.1.10.8.1.4  (01-01-2013)
EP "In Care of" Names

  1. EP rarely has an "In Care of" name, but if one is provided you must enter it into LINUS. The application may provide an "attn." rather than an "in care of" or both. See example below.

    Mower-Bremer Inc.
    c/o Jeffrey Rice J. Rice Pension Associates Inc.
    6 South 1st St.
    Enter as:
    c/o FIELD: J RICE PENSION ASSOC INC
    add Line: 6 S 1st St
    add line2: Attn Jeffrey Rice

  2. If multiple complete names are provided on the In Care of name line, only the first name will be captured. See example below:

    Mower-Bremer Inc.
    c/o Jeffrey Rice J. Rice Pension Associates Inc. and Samual Brown
    6 South 1st St.
    Enter as:
    c/o FIELD: J RICE PENSION ASSOC INC
    add Line: 6 S 1st St
    add line2: Attn Jeffrey Rice

3.45.1.10.8.1.5  (01-01-2013)
EO "In Care of" Names

  1. Data Capture suffix (e.g., "Jr. " , "Sr." , "III" , etc.) is present in the name line or Additional Information Line. Do not move the suffix if it follows the first name rather than the last name.

  2. Delete all prefixes (e.g., "Mr." , "Rev." , "Capt." , "Sgt." , etc.) from the name line or Additional Information Line.

    Note:

    Delete "Mrs." only if an obviously female first name is present.

  3. Delete titles such as "surviving spouse" , "widow" , "POA" , "M.D." , "Ph.D." , etc.

  4. The organization name takes priority over a lengthy "In Care Of" name. Allow only one line for "In Care Of" information.

  5. When processing Form 8734, sometimes the "In Care Of" name is listed on the Sort name line of the IDRS research. If a person's name is listed on the Sort Name line, enter it as the "In Care Of" . If a change of address is showing on Form 8734 and the "In Care Of" was not carried over, do not input the "In Care Of" name.

  6. If multiple complete names are provided on the In Care of name line, only the first name will be captured. See example below:

    Mower-Bremer Inc.
    c/o Jeffrey Rice J. Rice Pension Associates Inc. and Samual Brown
    6 South 1st St.
    Enter as:
    c/o FIELD: J RICE PENSION ASSOC INC
    add Line: 6 S 1st St
    add line2: Attn Jeffrey Rice

3.45.1.10.8.2  (01-01-2013)
Addresses

  1. Refer to guidelines located in IRM 3.13.12 Exempt Organization Account Numbers, and IRM 3.13.2 BMF Account Numbers.

  2. The address on the application should be captured as submitted on the application. The following table provides a guideline for standard abbreviations when entering an address. Errors should not be given if employee does not abbreviate unless they abbreviate and do not use the standard abbreviations.

    If the application shows . . . Enter as . . .
    1451 N 22 Street 1451 N 22ND ST
    1 South Polk Lane 1 S POLK LN
    U.S. 380 US 380
    520 Taft St (P.O. Box 10) PO Box 10
    520 Taft St
    1250 Johnson Rd. N.E. 1250 Johnson RD NE
    500 Adams Circle SE 500 Adams CIR SE
    14 Old Monroe Circle Road 14 Old Monroe Circle RD
    156 Circle Drive 156 Circle DR

  3. When abbreviating the address line, only the standard abbreviations should be used when entering the address lines.

    STANDARD ADDRESS ABBREVIATIONS
    Air Force Base AFB
    Apartment APT
    Avenue AVE
    Boulevard BLVD
    Building BLDG
    Center CTR
    Circle CIR
    Court CT
    Department DEPT
    Drive DR
    East E
    Floor FLR
    General Delivery GEN DEL
    Heights HTS
    Highway HWY
    Highway Contract HC
    Lane LN
    North N
    Northeast, N.E. NE
    Northwest, N.W. NW
    One-half (all fractions space before and after the number) 1/2
    Parkway PKY
    Place PL
    Plaza PLZ
    Post Office Box, P.O. Box PO BOX
    Route, Rte RT
    Road RD
    Room RM
    R.D., RFD., R.F.D., R.R., Rural Delivery, Rural Route RR
    South S
    Southeast, S.E SE
    Southwest, S.W SW
    Street ST
    Suite STE
    Square SQ
    Terrace TER
    West W

  4. For 9999 and 4461 the address will be taken from the INOLE" S" printout.

3.45.1.10.9  (01-01-2013)
Correcting Data Through Review

  1. When a "User Fee" correction is needed, the following steps are to be followed:

    1. Select Form

    2. Select Form Indicator

    3. Enter fee received

    4. Press "Split"

      Note:

      If one fee is entered, all fees must be entered

  2. If user fee is corrected after the deposit has been completed, Accounting will need to be contacted and the adjustment to the two user fee accounts will need to be corrected. It is critical that the accurate split fee between the Treasury and IRS accounts are identical on LINUS and with account's records.

3.45.1.11  (01-01-2013)
Tax Exempt Determination System (TEDS) Front-End Process

  1. Tax Exempt and Government Entities (TE/GE) Business Operating Division (BOD) of the Internal Revenue Service (IRS) streamlined and redesigned its system for processing applications for Employee Plan/Exempt Organization (EP/EO) tax exempt status from IRS customers. Modified Exempt Determination System(TEDS), is envisioned as one with a centralized Organization and a user-friendly technology infrastructure. The end-state vision for TEDS consists of the database that stores all scanned images of all application packages, correspondence, and their associated data.

  2. All Images are stored and available to view through Documentum. When submitting an OL-5081 to access Documentum, CSPC employees must request the following within the "Additional Information:"

    • TEDS Role - EP Researcher II, EO Research II

    • E-mail Address

      Note:

      If employee does not have access to E-mail, indicate N/A

    • Organization - W&I

  3. This section of the IRM 3.45.1, Processing Employee Plan and Exempt Organization Determination Application Guidelines, provides instructions for processing the following packages through the Modified Exempt Determination System(TEDS) using the Captiva Software:

    • Form 5300, Application for Determination for Employee Benefit Plan

    • Form 5307, Application for Determination for Adopters of Master of Prototype or Volume Submitter Plans

    • Form 5310, Application for Determination for Terminating Plan

    • Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business

    • Form 5316, Application for Group or Pooled Trust Ruling, AKA Form 9999

    • ADF EP, Additional Document Filing

    • ADF EO, Additional Document Filing

    • EPCC - EP Closed Cases

    • EOCC - EO Closed Cases

    • Form 1023 - Application for Recognition of Exemption

    • Form 1024 - Application for Recognition of Exemption Under Section 501(a)

    • Form 1026 - Dummy Group Ruling Application

    • Form 1028 - Application for Recognition of Exemption

  4. The role of the Cincinnati Submission Processing Center (CSPC) is;

    • Receive the package,

    • control the work on BBTS,

    • ensure appropriate payment processing steps have occurred within LINUS,

    • scan documents received within the package,

    • capture required data fields,

    • complete data verification, and

    • forward the hard copy cases to the EP/EO Determination Processing Section in Cincinnati when the imaging process is complete.

      Note:

      Data is captured through Optical Character Recognition (OCR) and manual transcription.

  5. The Remittance Perfection Technician assembles the application packages into batches, assigns a DLN, establishes case on BBTS and establishes the account on LINUS. After the account is established in LINUS, the application is then forwarded to the scanning operation, where the documents will be imaged. The application is then processed through the Data Completion function where data will be captured via OCR and manual transcription. Specific elements will be verified through Data Verification and the hard copy package will be routed to the Reconstitution function for reassembly and transferred to the EP/EO Determinations Processing Section. All functions must be completed within 6 business days of receipt at CSPC. The 6 days includes mailing of the hard copy application to EP/EO Processing Section and generating of the acknowledgment notices.

  6. All submissions must be sorted and batched per the IRS received date. If multiple IRS received dates are mixed within a batch the oldest IRS received date is used to determine the age of the batch.

  7. TEDS requires that the received date is captured for all batches. See IRM 3.45.1.4.1 for procedures to determine the appropriate IRS received date and postmark date.

  8. The following subprocesses are part of the TEDS front-end process; further details are available under the individual function.

    • Sorting

    • Batching

    • Payment processing

    • Document Preparation (Doc Prep)

    • Batch Scanning Module

    • Form Identification Module (identify forms auto)

    • Package integrity Verification Module (verifies required documents)

    • Manual Form identification- only if form identification fails

    • Rescan- document is manually sent to rescan.

    • Package Completion Module

    • Package Verification Module

    • Printing labels

    • Generating/ Printing Acknowledgment Notice

    • Electronic Stored Determination Package Module

    • Reconstitute Package Module

    • Quality review

      Note:

      TEDS will automatically release each batch to the next step.

  9. The Imaging System is a system using Windows XP, set up for user/operators to perform various processing steps through a series of templates and dialog boxes.

  10. The Captiva software is used for Scanning, Quality Control, Forms Processing, Indexing (Completion) , Verification, and Release (export of images and data to long-term storage).

  11. The user/operator works with the paper submissions for establishing the user fees in LINUS, Document Preparation, Scanning, and Reconstitution. The remainder of the work steps are completed using the image.

  12. Standard defaults per EO form type are identified in table below:

    Package Type Code Section Request Type Form Number
    EOCC No default No default No default
    1023 03 I 1023
    1024 No default I 1024
    1026 No default A 1026
    1028 80 I 1028
    8734 03 F 8734

  13. Addresses for US Territories and for Armed Forces are to be entered as a domestic address. The operator will receive a warning message asking if the data entered is correct. You will choose to accept the entry as a domestic address. All zip codes for the US territories and Armed Forces are in the database.

  14. In accordance with the Paper Reduction Act of 1995 and Procurement and Waste Reduction goals that are required by the Energy Policy Act of 2005 the Package and Batch Separator Sheets will be reused multiple times.

  15. Package and Batch Separator Sheets will be pulled from all Application, EOCC, and EPCC packages after the package is scanned and placed in their individual folders.

  16. EPCC packages received together must be returned together. Example, 1-7 packages are received in one folder, the same 1–7 packages must be kept together and return in a folder together.

  17. The Package Separator Sheet "will not be pulled " from the ADF packages. ADF packages are not placed in an individual folder.

3.45.1.11.1  (01-01-2013)
Tax Exempt Determination System (TEDS) front-end process downtime

  1. Occasionally, the system must be updated causing the back-end process to be unavailable. However, the front-end process is available through the package verification module.

  2. Follow the procedures outlined below when TEGE declares "System Downtime Process" is to be followed.

    1. Original applications: Complete front-end process (example: Scanning, Data Completion, & Verification). Hold applications until export is completed and labels can be printed.

    2. ADF packages: Process as normal if AIS is part of the package. See IRM 3.45.1.10.3.4. If AIS is not part of the package, process as a Non-TEDS package. See IRM 3.45.1.2.2(3).

    3. EOCC/EPCC: Process as normal. Hold until export is complete. See IRM 3.45.1.2.2(5).

    4. Expedites: These applications cannot be held. They must be identified and shipped within the required IRM timeframe. See IRM 3.45.1.3.2.4.

3.45.1.11.2  (01-01-2013)
Valid Exempt Organization Packages

  1. The following table provides valid EO packages that are processed through TEDS.

    Valid Package Type Type of Filing Valid Forms / Docs for Package Type Required for Complete Package? Preceding Control Sheet Required Specific Package Validity Requirement
    EO 1023 (Including Cyber Assistant version) New Application 1023 Checklist Yes No Multiples allowed
    1023 Application including schedules A-H Yes No Multiple pages allowed
    Data captured from first Form 1023 from first occurrence only
    Page 12 of Revs 06/2006
    If page 1 is missing use IDRS screen prints
    BMFOL - IDRS screen prints can be substituted from page 1 of Form 1023 No No Two pages
    Form 1024 if submitted for (c)4 exemption prior to 501 (c)3 effective date No No If one page only, then identify the form. If full Form 1024 then the application should be processed as a Form 1023 and a Form 1024 package
    Expedite request letter No Yes Multiple pages allowed. Existence of Expedite Letter can be annotated on page 1 of the application
    Organizational Documents No Yes Multiple pages allowed
    Bylaws and bylaws amendments No Yes Multiple pages allowed
    Form 5768 No Yes one page only but one or more 5768s are acceptable
    Other documents (attachments to Form 1023) No Yes Multiple pages allowed
    Correspondence (e.g. Cover Letter) No Yes Multiple pages allowed
    Non-Scannable Items No Yes-Non-Scannable Control Sheet  
    Form 2848
    Rev.
    08/2011
    06/2008
    03/2004
    01/2002

    Note:

    2 pages of the Form 2848 are not required for a valid package.

    		 No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.

    Note:

    Do not image identical - duplicate copies of the Form 2848.

    Form 8821
    Rev.
    08/2011
    08/2008
    04/2004     		No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.
    Form 1024 New Application Form 8718 Yes No If 8718 is not provided by filer, one will be prepared
    One page only
    Form 1024 Application including schedules A-K Yes No Multiple pages allowed
    Data captured from first Form 1024 from first occurrence only
    If page one is missing, use BMFOL, IDRS screen print
    BMFOL - IDRS screen print can be substitute for page 1 of Form 1024 No No Two pages
    Form 2848
    Rev.
    08/2011
    06/2008
    03/2004
    01/2002

    Note:

    2 pages of the Form 2848 are not required for a valid package.

    		 No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.

    Note:

    Do not image identical - duplicate copies of the Form 2848.

    Form 8821
    Rev.
    08/2011
    08/2008
    04/2004     		No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.
    Expedite request No Yes Multiple pages allowed. Existence of Expedite Letter can be annotated on page one of the application
    Organizational Documents No Yes Multiple pages allowed
    Bylaws No Yes Multiple pages allowed
    Other documents (attachments to form 1024 including explanations, financial data, and printed materials and publications (e.g. Collective Bargaining Agreement) No Yes Multiple pages allowed
    Correspondence in chronological order (e.g. Cover Letter) No Yes  
    Non-Scannable Items No Yes - Non-Scannable Control Sheet  
    Form 1026 New Application Form 8718 Yes No If 8718 is not provided by filer, one will be prepared
    One page only
    BMFOL - IDRS screen print Yes No Two pages
    Form 2848
    Rev.
    08/2011
    06/2008
    03/2004
    01/2002

    Note:

    2 pages of the Form 2848 are not required for a valid package.

    		 No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.

    Note:

    Do not image identical - duplicate copies of the Form 2848.

    Form 8821
    Rev.
    08/2011
    08/2008
    04/2004     		No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.
    Letter Establishing Case Yes Yes Cover letter asking for consideration for an exempt letter
    Organizational Documents No Yes Multiple pages allowed
    Bylaws No Yes Multiple pages allowed
    Other documents No Yes Multiple pages allowed
    Correspondence in chronological order. An expedite request must be the first document if one is submitted. No Yes  
    Non-Scannable Items No Yes - Non-Scannable Control Sheet  
    Form 1028 New Application Form 8718 Yes No If 8718 is not provided by filer, one will be prepared
    One page only
    Form 1028 Application Yes No Multiple pages allowed
    Data captured from first form 1028 from first occurrence only
    If page one is missing, use BMFOL IDRS screen print
    BMFOL - IDRS screen print Yes No Two pages
    Form 2848
    Rev.
    08/2011
    06/2008
    03/2004
    01/2002

    Note:

    2 pages of the Form 2848 are not required for a valid package.

    		 No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.

    Note:

    Do not image identical - duplicate copies of the Form 2848.

    Form 8821
    Rev.
    08/2011
    08/2008
    04/2004     		No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.
    Expedite request No Yes Multiple pages allowed. Existence of Expedite Letter can be annotated on page one of the application
    Organizational Documents No Yes Multiple pages allowed
    Bylaws No Yes Multiple pages allowed
    Other documents No Yes Multiple pages allowed
    Correspondence in chronological order (e.g. Cover Letter) No Yes  
    Non-Scannable Items No Yes - Non-Scannable Control Sheet  
    Additional Document Filing - EO ADF-EO Application Identification Sheet (AIS) - Used for additional correspondence Yes No, however, applications and/or batch control sheet may be required if multiple applications or batches are scanned Must be a single page
    Must be the first document in an EO ADF package
    For 8670, must be followed by at least 1 document/attachment
    For AIS, additional documents are not required
      Any of the following documents/attachments:
    Final Letter
    Non-Scannable Items
    Disclosable
    Non-Disclosable
    Additional Documents     		No, additional documents are not required Yes - Final Letter, disclosable, non-disclosable, and non-scannable Items Control Sheets proceeding the appropriate document / attachment. Duplicate/multiples of each document type allowed
    Non-scannable document must be a single page.
    EO Closed Case EOCC Form 8670
    No specific version. Generated from EDS     		Yes No, however, application and/or batch control sheet may be required if multiple applications or batches are scanned Must be a single page
    Must be the first document in an EOCC package
    One or more additional Form 8670 No No If present, additional Forms 8670 will be ignored for data captured
    Must follow the first Form 8670
    Final Letter Yes Yes - Final Letter control sheet Must follow the Form 8670
    Or last multiple of the Form 8670
    Multiple Final Letters, as are within the case folder No Yes - Final Letter control sheet proceding each Final Letter If present, must follow the Final Letter
    Non-Disclosable Documents Yes Yes - Non-Disclosable Documents control sheet Must follow the Final Letter, or last multiple of Final Letter
    Disclosable documents Yes Yes - Disclosable Documents control sheet Must follow non-disclosable documents

3.45.1.11.3  (01-01-2013)
Valid Employee Plan Packages

  1. The following table provides valid EP packages that are processed through TEDS.

    Valid Package Type Type of Filing Valid Forms / Documents for Package Type Required for Complete Package? Preceding Control Sheet Required Specific Package Validity Requirement
    Form 5300 New Application Form 8717
    Rev. 5/2009
    Rev. 6/2006
    9/2004
    02/2002     		Yes No, however, application and/or batch control sheet may be required if multiple applications or batches are being scanned 1 page only (no instructions
    Multiples allowed, data captured from first occurrence only
        Form 2848
    Rev.
    08/2011
    06/2008
    03/2004
    01/2002

    Note:

    2 pages of the Form 2848 are not required for a valid package.

    		No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.

    Note:

    Do not image identical - duplicate copies of the F2848.

        Form 8821
    Rev.
    08/2011
    08/2008
    04/2004     		No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.
    Form 5307 New Application Form 8717
    Rev. 5/2009
    Rev. 6/2006
    9/2004
    02/2002     		Yes No, however, application and/or batch control sheet may be required if multiple applications or batches are being scanned 1 page only (no instructions
    Multiples allowed, data captured from first occurrence only
      Form 2848
    Rev.
    08/2011
    06/2008
    03/2004
    01/2002

    Note:

    2 pages of the Form 2848 are not required for a valid package.

    		No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.

    Note:

    Do not image identical - duplicate copies of the F2848.

      Form 8821
    Rev.
    08/2011
    08/2008
    04/2004     		No No Multiples allowed, data captured from all occurrences
    Up to 3 POA's allowed per form submitted
    All POAs will be captured from all forms, but only the first 2 POAs will receive letters.
      Last Favorable Determination Letter No Yes - EP Document Types Control Sheet with the Last Favorable Determination Letter checkbox marked  
      Opinion Letter / Advisory Letter No Yes - EP Document Types Control Sheet with the Opinion Letter / Advisory Lettercheckbox marked  
      Certification of Intent to Adopt a Pre-approved Plan Future Release Future Release Future Release
      Form 5307
    Rev. 09/2001     		Yes No Multiples allowed: data captured from the first occurrence only
      Schedule Q
    Rev. 8/2001     		No No 1 page only
    Multiples allowed, data captured from the first occurrence only
      Demos No Yes - EP Document Types Control Sheet with the "Demos " checkbox marked  
      Cover Letter No Yes - EP Document Types Control Sheet with the "Cover Letter " checkbox marked  
      Amendments No Yes - EP Document Types Control Sheet with the "Amendments " checkbox marked  
      Plan Document No Yes - EP Document Types Control Sheet with the "Plan Document " checkbox marked  
      Adoption Agreement No Yes - EP Document Types Control Sheet with the "Adoption Agreement " checkbox marked  
      Trust Document No Yes - EP Document Types Control Sheet with the "Trust Document " checkbox marked  
      Other Documents No Yes - EP Document Types Control Sheet with the "Other Documents " checkbox marked  
      Non-Scannable Items No Yes- Non-Scannable Control Sheet  
      The envelope associated with the application package

    Note:

    Envelope is not scanned

    		No No Envelope is not scanned
    Form 5310 New Application        
    Form 5310-A New Application INOLE IDRS research screen print – can be substituted for page 1 of the 5310A for basic data. One of two versions: • INOLE BMF EIN Specific Scree
    • INOLE EPMF Specific Screen
    • Multiple 5310A Application     		Multiple Form 5310-As are required. INOLE is required only if page one is missing No • If page 1 is not present, use the IDRS Research Screen printout. • Multiples allowed; data captured from line 5 of every occurrence
    Form 2848
    Rev.
    08/2011
    06/2008
    03/2004
    01/2002

    Note:

    2 pages of the Form 2848 are not required for a valid package.

    		No No •Multiples forms are allowed; • Data captured from only the first 3 POA forms (i.e., 2848 and 8821 POA forms). • Up to 3 POA’s allowed per 2848 form submitted.
    Form 8821
    Rev.
    08/2011
    08/2008
    04/2004     		No No • Multiples forms are allowed; • Data captured from only the first 3 POA forms (i.e., 2848 and 8821 POA forms).
    Cover Letter No Yes NA
    Amendments No Yes NA
    Other Documents No Yes NA
    Form 5316 New Application        
    Additional Document Filing - EP ADF - EP Application Identification Sheet (AIS) - used for additional documents Yes No, however, applications and/or batch control sheet may be required if multiple applications or batches are scanned Must be a single page
    Must be the first document in an EP ADF package
    Additional documents are not required
    Any of the following documents/attachments:
    Additional Documents
    Regenerated Letter
    Final Letter
    Demos
    Cover Letter
    Last Favorable
    Determination Letter
    Opinion Letter or Advisory Letter
    Amendments
    Adoption Agreement
    Plan Document
    Trust Document
    Other Document
    Non-scannable Items
    Disclosable
    Non-Disclosable     		No, additional documents are not required Yes - EP Document Types Control Sheet preceding each document/attachment with the appropriate checkbox marked Duplicates / multiples of each document type allowed
    Non-scannable document must be a singe page
    EP Closed Case EPCC Form 8671
    No specific version. Generated from EDS     		Yes No, however, application and/or batch control sheet may be required if multiple applications or batches are scanned Must be a single page
    Must be the first document in an EPCC package
        One or more additional Form 8671 No No If present, additional Forms 8671 will be ignored for data captured
    Must follow the first Form 8671
        Final Letter Yes Yes - Final Letter control sheet Must follow the Form 8671
    Or last multiple of the Form 8671
        Multiple Final Letters, as are within the case folder No Yes - Final Letter control sheet proceeding each Final Letter If present, must follow the Final Letter
        Non-Disclosable Documents Yes Yes - Non-Disclosable Documents control sheet Must follow the Final Letter, or last multiple of Final Letter
        Disclosable documents Yes Yes - Disclosable Documents control sheet Must follow non-disclosable documents

3.45.1.11.3.1  (01-01-2013)
Valid Data Entry Characters

  1. The following table provides allowable data entry characters.

    Field Character
    Alphabetic A B C D E F G H I J K L M N O P Q R S T U V W X Y Z (all upper case letters)
    Alphanumeric 0 1 2 3 4 5 6 7 8 9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z hyphen (-) ampersand (&) period (.) single quote (‘) percent sign (%)
    Numeric 0 1 2 3 4 5 6 7 8 9
    Money . 0 1 2 3 4 5 6 7 8 9
    Other/General

    • For all name fields: the only special characters allowed are hyphen (-) and ampersand (&)

    • For all street address fields: the only special characters allowed are hyphen (-) and slash (/)

    • For all "In Care Of" fields: the only special characters allowed are hyphen (-), ampersand (&), percent sign (%), and slash (/)

    • URL’s: Alphabetic, Numerics, and the following characters: dollar sign ($), hyphen (-), underscore (_), period (.), exclamation mark (!), asterisk (*), single quote ('), open parenthesis ((), close parenthesis()), comma (,), semicolon (;), slash (/), question mark (?), colon (:), at sign (@), equal sign (=), ampersand (&), and tilde (~)

    • Email Addresses: @ ! # $ % & ' * + - / = ? ^ _ ` { | } ~ period (".") (or any other ASCII character if it is immediately preceded by a backslash (\))

      Note:

      e-mail addresses will not be captured until further notice.

3.45.1.11.3.2  (01-01-2013)
Imaging of EO Closed Cases

  1. These are paper case forms and documents that typically would have been transferred to microfiche; imaging of the EOCC will replace the microfiche.

  2. The role of the Cincinnati Submission Processing Center (CSPC) is to control the batches in their inventory to ensure that the 15 day required time frame to process the EOCC package is met, image the EO Closed cases, capture the eight required data fields, verify the two data fields and return the hard copy closed cases to the appropriate agreed location.

    Note:

    If tax returns such as Form 990 or 990–PF are included in the EOCC package, they should be scanned into the non-disclosable file in TEDS.

  3. EOCC batches will contain the EDS Case Transmittal, which will be used as the Form 3210.

  4. EO Closed Cases will be received through Interoffice Mail, routed directly to EP/EO Determination User Fee Unit for processing ,Team 31404, Stop 31. For additional information on transhipping EOCC See IRM 3.45.1.11.13

3.45.1.11.3.3  (01-01-2013)
Imaging of EP Closed Cases

  1. These are paper case forms and documents that had the application imaged when originally filed. The EP Closed Cases are additional documents that were received from the filer, filer's representative or EP work papers that are required to complete the application package. The EPCC documents have not been imaged through any other workflow, such as the application or ADF workflow.

  2. The role of the Cincinnati Submission Processing Center (CSPC) is to control the work within BBTS within one day of receipt to ensure that the 15 work day required time frame to process the EPCC packaged is met. The process includes:

    1. Image the EP Closed case documents

    2. Capture the required data field

    3. Verify the data fields

    4. Return the hard copy closed cases to the agreed location.

  3. EPCC batches will contain the EDS Case Transmittal, which will be used as the Form 3210.

  4. EP Closed Cases will be received through Interoffice Mail and routed directly to EP/EO Determination User Fee Unit for processing ,Team 31404, Stop 31. For additional information on transhipping EPCC See IRM 3.45.1.11.13

3.45.1.11.4  (01-01-2013)
Document Preparation - Case Assembly Procedures for Determination Letter Applications and Packages Processed Through TEDS.

  1. The primary purpose of the Document Preparation (Doc Prep) subprocess is to prepare all packages for electronic scanning into TEDS.

  2. The following sections provide procedures for case assembly for all applications and packages processed through TEDS.

  3. Preparing the documents for scanning is an important operation. Properly performed, this step can ensure efficiency through the remaining processes.

  4. All EO/EP Closed cases will have the Doc Prep completed with the appropriate control sheets inserted, with the exception of the "Package" control sheet prior to receipt at CSPC.

  5. The Document Preparation Clerks will perform the following tasks:

    1. Receive application packages from Payment Processing or Second Sort: example, Form 5310A will come directly from Second Sort. The Form 5310A is not established in LINUS.

    2. Verify all required fields are present and legible.

    3. All packages must be in page order; pages can be missing, but pages available must be in page order for the application.

    4. Verify the EIN is the same on all forms; if not, notify management immediately. Depending on research, account in LINUS may need to be corrected.

    5. Prepare documents for scanning (e.g., removal of staples, paper clips, rubber bands, copying required documentation, and inserting control sheets, etc.)

    6. Ensure package is in proper order

    7. Annotate all required editing on the documents within the package; example, "X" for a valid POA

    8. Identify non-scannable materials and complete the non-scannable control sheet to reflect the type of material and the application package to which it belongs

  6. If a filer submits a complete copy of his application package with the original submission, the original package will be processed per the package separation procedures and the complete copy will be filed behind the "Other Documents" control sheet.

  7. If a Form 2848 or 8821 is received with "See Attachment" for additional appointees or representative, but contains an appointee/representative on the form, then attachment will be placed behind the Other Document control sheet.

  8. If a Form 2848 or 8821 is received with "See Attachment" for the appointees or representative and the form does not contain an appointee or representative on the form, then the form and the attachment will be placed behind the Other Document control sheet.

  9. If only the firm name is present and the form says "See Attachment," place Form 2848/8821 and the attachment behind the Other Document control sheet.

  10. If only the firm/representative name is present and no address is provided, annotate a red line through the firm/representative name and leave the Form 2848 in the required form type order. Do not place the Form 2848 behind the Other Document control sheet.

  11. For a valid package both pages are not required for the Form 2848. There is no need to insert a blank page for the page missing if not provided by the filer. The system is designed to accept the package if pages are missing.

    Note:

    It is critical to the outcome of the data to have the pages provided in order. Page one of the Form 2848 must come before page two if both pages are provided, or the system will flag the representatives as invalid.

  12. Ensure anything not required to be scanned is attached to the envelope for re-association later. Example of these items are; business cards, acknowledgment of receipt, sticky notes, and checklists for EP applications. "Do not" prepare a non-scannable control sheet for these items.

  13. If an item is determined non-scannable, the non-scannable control must be prepared. A second copy of the non-scannable control sheet is required when the item is too large to be kept with the case folder; otherwise only one non-scannable control sheet is needed. The "Non-scannable" control sheet will provide identifying information that identifies the non-scannable item and the application package that it was received with.

  14. Forward all large non-scannable materials with a copy of the non-scannable control sheet to the Reconstitution Area for the subsequent reassembly of all application package materials if the item is too large to keep with the folder.

  15. When two or more checks are received to pay the user fee for one application, the priority of the package is to be changed to "1" to ensure the application and multiple checks are processed within the 6 workday time frame. The second check will be processed as an additional payment and needs the AIS to complete processing through TEDS.

  16. Do not hold the check for the AIS. The check must be deposited timely per the 72 hour required time frame.

  17. If Form 2848/8821 is incomplete, the following actions are required. See table below:

    If then and Comments
    only the Name is provided on the form and the address is completely missing edit the Form 2848 with one single line through the representative information code the representative as invalid The representative data will not be captured or Verified
    the name and part of the address is provided research the various tools provided to complete the address information. All approved editing must be done in red ink. code the representative as valid if it meets the required valid criteria The system requires the Name, address, city, state and zip be entered.

3.45.1.11.4.1  (01-01-2013)
Expedite Annotation for Applications

  1. If an application is received requesting expedite treatment, annotation of the request must be edited on the first page of the application. The annotation is be located in the top center portion of page one of the application.

  2. The request for expedite treatment may be contained within a cover letter from the filer or written across the top of the application.

  3. The following is a list of approved "Expedite Reasons" that are to be annotated during Doc Prep and captured within the system during Data Completion.

    EO Reason Code Reason Description
    N/A 000 Not expedited (System Default)
    EO 001 Proposed Expedites
    EO 001 Congressional
    EO 001 Tax Payer Advocate

  4. Expedite reasons are captured at CSPC for EO applications only.

  5. The Expedite Indicator 001 - Proposed Expedites is to be used for "all" EO applications requesting expedite treatment.

  6. Form 5310 applications are considered an expedite application but will not be processed as an "Expedite" .

  7. The Expedite reasons for EP will be captured during Case Processing by the EP reviewer/agent, not during processing at CSPC.

3.45.1.11.4.2  (01-01-2013)
General Guidelines for EO Packages

  1. When BMFOL IDRS screen print is used in the package for a substitute of page one, the following order is required:

    1. Page one of two - this is the page showing the account information.

    2. Page two of two - this is the page that contains the Entity information.

  2. The DLN and the postmark/received date must be on the first page. When using BMFOL page one of two, account information, is the page that must contain the DLN and postmark/received date.

  3. A "New Package" control sheet is only placed before the second and all subsequent packages within a batch. The first package in a batch does not need a "New Package" control sheet.

  4. The "Batch" control sheet is only needed if multiple batches are scanned at the same time.

  5. If an item is determined non-scannable, the "Non-scannable" control sheet will provide identifying information that will enable these items to be re-associated with the appropriate application package during reconstitution.

  6. Forward all non-scannable materials to the Reconstitution Area for the subsequent reassembly of all application package materials.

  7. A "New Package" control sheet is only placed before the second and all subsequent packages within a batch. The first package in a batch does not need a "New Package" control sheet.

  8. When the package contains a cover letter or is marked as Expedite and meets the requirements of an expedite application, the expedite application annotation must be done. See IRM 3.45.1.11.4.1

  9. Annotate X on the Form 2848 and Form 8821 if the POA is valid. Refer to procedures for Form 2848 and Form 8821.

  10. Verify the Postmark Date is prior or equal to the Received Date. Edit the dates if necessary.

    Note:

    If Postmark or Received date is changed, notify management. The account in LINUS will need to reflect the change.

  11. If an item is determined non-scannable, the "Non-scannable" control sheet will provide identifying information that will enable these items to be re-associated with the appropriate application package during reconstitution.

  12. Prepare documents for scanning:

    • Remove staples, rubber bands, clips, etc.

    • Straighten wrinkled edges and tape any torn documents

    • Trim ragged edges, if needed.

    • Copy the original documents from the application package that are unscannable, (e.g., torn documents, and/or odd sized sheets)

  13. When two or more checks are received to pay the user fee for one application, the priority of the package is to be changed to "1" to ensure the application and multiple checks are processed within the 6 workday time frame. The second check will be processed as an additional payment and needs the AIS to complete processing through TEDS.

3.45.1.11.4.2.1  (01-01-2013)
General Guidelines for Identifying Documents Received with EO Packages

  1. This section contains general guidelines to help determine the appropriate control sheet to use with additional documents received with the EO packages that are processed through TEDS.

  2. The table below provides "examples" of which control sheet should be used for an EO Application Package. Refer to specific guidelines for specific application; the table below only provides examples for general guidelines:

      Form 1023, 1024, 1026, 1028 packages
    Trust Other Documents
    Trust/Charter Other Documents
    Trust Agreement Other Documents
    Articles of Agreement Other Documents
    Articles of Association Other Documents
    Certificate of Formation Other Documents
    Certificate of Incorporation Other Documents
    Constitution Other Documents
    Constitution & Bylaws Other Documents
    Statutes Other Documents
    Last Will and Testament Other Documents
    Charter Other Documents
    Code of Regulations Other Documents
    Cover letter requesting Form 1026 application Letter Establishing Case control sheet

    Note:

    Only applies to a Form 1026 application
    Form 1023 Errata sheet NA

    Note:

    If one is attached to the package it would be placed behind the Other Document control sheet.
    Cover Letter - Request for Expedite 1st document behind the Other Document Control Sheet
    Bylaws & Constitution Other Documents
    Books, posters, etc. Items that can not be scanned. Non-Scannable Control Sheet

  3. For Form 1023, 1024, 1026, 1028 packages, documents, other than Form - Forms, will be placed behind the Other Document control sheet in the order submitted by the filer, with the exception of:

    • Cover Letter requesting expedite consideration; this document will be placed as the 1st document behind the Other Document Control Sheet.

    • Form 1026 package - Package must contain a Letter Establishing Case control sheet.

  4. The table below provides examples of which control sheet should be used for an EO ADF package:

    Document Received Titled Control Sheet Check Box
    Additional Documents Add'l Documents

3.45.1.11.4.2.2  (01-01-2013)
Document Preparation for EO Closed Cases or Additional Documents using 8670

  1. The EO Closed Cases (EOCC) are to be in the following order:

    1. Form 8670

      Note:

      One or more Forms 8670 could be in the package; data will only be captured from the 1st Form 8670.

    2. Final Letter Control Sheet

    3. Final Letter - Required in each package.

      Note:

      A Final Letter control sheet is needed for each Final Letter within the case. The 872-C or page 11 of the Form 1023 could be found after the final letter. (multiples are allowed)

    4. Disclosable Document Control Sheet

    5. Disclosable Documents

      Note:

      There must be at least one page behind the Disclosable Document control sheet. If not, the case will go to Manual Form Identification Module and a filler page will need to be imported.

    6. Non-Disclosable Document Control Sheet

    7. Non-Disclosable Documents

      Note:

      There must be at least one page behind the Non-Disclosable Document control sheet. If not, the case will go to Manual Form Identification Module and a filler page will need to be imported.

    8. A "New Package" control sheet is only placed before the second and all subsequent packages within a batch. The first package in a batch does not need a "New Package" control sheet.

3.45.1.11.4.2.2.1  (01-01-2013)
Problem Applications - EOCC Doc Prep Errors

  1. EOCC applications that are pulled and corrected by EO Determination Processing Section are;

    • Required documents missing , and

    • documents that are bound or can not be scanned (e.g.' newspapers that have not been copied, photographs that have not been copied, unbound documents that do not have frayed edges removed.

      Note:

      Small simple doc prep errors that can be corrected by the scan operator should be fix and not pulled from the batch. Feedback will be provided to EO Determination Processing Section through the BSP:SPP analyst with oversight.

  2. See table below to correct the error without pulling the EOCC.

    Missing Document If Then
    Final Letter Control Sheet final letter in EOCC insert Final Letter Control Sheet from electronic library, and continue processing
    Disclosable Control Sheet Disclosable Control sheet is missing and there is a Form 872-C following a Final Letter insert the Disclosable Control Sheet from the electronic library after the Form 872-C and continue processing.
    Disclosable Control Sheet Disclosable Control sheet is missing and there is no Form 872-C following a Final Letter insert the Disclosable Control Sheet from the electronic library after the last page of the final letter and continue processing.
    Disclosable control sheet indicating there are no disclosable documents no disclosable document sheet in package, but information annotated on Disclosable Control Sheet insert page indicating no disclosable documents from the electronic library, and continue processing.
    Non-disclosable sheet indicating there are no non-disclosable documents no Non-disclosable documents sheet in package, but information annotated on Non-Disclosable Control Sheet insert page indicating no non-disclosable documents from the electronic library, and continue processing.

  3. Another correction that can be made by the re-scan or manual ID operator at CSPC is:

    If package then then
    has multiple disclosable control sheets delete all disclosable control sheets after the first one continue processing

  4. When deleting an image because of a duplicate page getting imaged, you must pull the hard copy to confirm that it is a true duplicate image and not a second copy provided by the filer.

  5. Cases should not be pulled, other than those indicated in table above, and should be corrected by CSPC employees. Feedback will be provided to EO Determination Processing Section via EOCC Error Log Sheet.

    Note:

    Small simple doc prep errors that can be corrected by the scan operator should be fixed and not pulled from the batch.

    • Orange editing marks or other colored ink editing marks that do not image. If CSPC notices the orange edit marks they will over write the editing in "RED" ink. CSPC is not required to review the package for edit marks.

    • sticky on documents,

    • staples left in documents, and

    • torn pages that would need to be copied.

  6. Cases pulled for Doc Prep errors will be corrected by EO Processing employees. CSPC management will alert EO Processing management when there are 28 or more applications that need to be corrected. Or if less than 28 packages, then contact EO Processing if packages are older than 90 days old.

  7. EOCC packages that contain a package separator sheet in error will be pulled and not imaged/processed as an EOCC package. The following steps will be taken:

    1. Pull the package from the batch and do not process the package as an EOCC package.

    2. Annotate on the box transmittal that the package was pulled and not processed - Package Separator Sheet.

    3. Return the package with the other EOCC packages that were processed and received in the box.

  8. All EOCC applications must be processed within 15 days of receipt at CSPC, with the exception of the cases pulled because of EO Processing errors.

3.45.1.11.4.2.2.2  (01-01-2013)
Reprint Form 8670

  1. The Form 8670 will need to be reprinted from EDS if:

    • the Form 8670 is unscannable

    • poor quality of print, or

    • data is cut off of original document.

  2. Sign on to EDS and select option 2) - EO EDS

  3. Select option (3) - Inventory Control System (ICS)

  4. Select option (07) - Print Closing Forms

  5. Enter the EDS case numbers for the case(s) you need to reprint the Form 8670 for.

  6. Click on F5 to print.

  7. Enter the letter "t" in the Print Mode and the number "10" in the Device mode.

  8. Select option 0 to exit.

3.45.1.11.4.2.3  (01-01-2013)
Document Preparation for Form 1023 Application Processed Through TEDS.

  1. The Form 1023 application package MUST contain the following documents to be processed through TEDS:

    1. Form 1023 page 1, or BMFOL in place of page 1

    2. Page 12

      Note:

      Page 12 must be completed and stamped with "Prepared By IRS" if one was not submitted with the application.

  2. If an application package has been identified as unprocessable, route to the Exception sub-process to research for missing items.

  3. Verify the EIN is the same on the Form 1023, Form 2848 and the Form 8821. If the EIN is different on the Form 2848/8821, the representative/appointee is invalid.

  4. Employee doing document preparation will ensure the documents are in the following order for the Form 1023 application package:

    1. Form 1023 checklist / Cyber Assistant Inventory sheet

      Note:

      If the 2 page check sheet is missing one does not need to be inserted. The checklist is not a required document.

    2. 1023 Application with attachments (explanations required by 1023 itself) including schedules A-H

    3. BMFOL IDRS Screen Print substitute for page 1 of 1023 (if needed),

    4. 1024 - if submitted for (c)(4) exemption prior to 501 (c)(3) effective date

      Note:

      If more than the 1st page is received, place the other pages behind the other doc control sheet unless it is a complete Form 1024 application; then process as a Form 1024 application.

    5. Form 2848 (POA)

    6. Form 8821 (Tax Information Authorization)

    7. Control sheet for Other Documents

    8. All documents other than those listed separately will be placed in order submitted by filer behind Other Document Control Sheet.

      Note:

      Correspondence requesting expedite treatment must be the first document behind the Other Document control sheet.

    9. Non-Scannable bar coded control sheet, completed with all applicable information

    10. The envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

  5. When the package contains a cover letter or is marked as Expedite and meets the requirements of an expedite application, the expedite application annotation must be done. See IRM 3.45.1.11.4.1

  6. Verify the Postmark Date is prior or equal to the Receive Date. Edit the dates if necessary.

    Note:

    If Postmark or Received date is changed, notify management. The account in LINUS will need to reflect the change.

  7. Annotate X on the Form 2848 and Form 8821 if the POA is valid. Refer to procedures for Form 2848 and Form 8821.

  8. Annotate your initials at the bottom right hand corner of the Form 1023.

  9. If the application package does not meet TEDS criteria, route application to the legacy system for processing.

3.45.1.11.4.2.4  (01-01-2013)
Document Preparation for Form 1024 Application - Case Assembly Procedures for the Form 1024 Determination Letter Applications Processed Through TEDS.

  1. The Form 1024 application package MUST contain the following documents to be processed through TEDS:

    1. Form 1024

      Note:

      Only page one is required to be a valid package, or a print of BMFOL as a replacement for page 1.

    2. Form 8718

      Note:

      Form 8718 will be completed by the Second Sort Sub-Process if one was not submitted with the application.

  2. If an application package has been identified as unprocessable, route to the Exception sub-process to research missing items.

  3. Verify the EIN is the same on the Form 1024, Form 2848 and the Form 8821. If not, the Form 2848/8821 is invalid.

  4. The Document Preparation sub-process will ensure the documents are in the following order before the Form 1024 application package is scanned:

    1. New Batch control sheet

      Note:

      Required only when there are multiple batches loaded for scanning.

    2. New Package control sheet, placed between packages.

    3. Form 8718

    4. 1024 Application including schedules A-H

    5. Form 1024 Checklist must be placed behind other documents

    6. BMFOL IDRS Screen Print substitute for page 1 of 1024 (if needed)

    7. Form 2848 (POA)

    8. Form 8821 (Tax Information Authorization)

    9. Control sheet for Other Documents

    10. All documents other than those listed separately will be placed in order submitted by filer behind Other Document Control Sheet.

      Note:

      Correspondence requesting expedite treatment must be the first document behind the Other Document control sheet.

    11. Bar coded Non-scannable Form completed with all applicable information - if applicable

    12. The envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

  5. Verify the Postmark Date is prior or equal to the Received Date. Edit the dates if necessary.

    Note:

    If Postmark or Received date is changed, notify management. The account in LINUS will need to reflect the change.

  6. Annotate your initials at the bottom right hand corner of the Form 8718.

  7. If the application package does not meet TEDS criteria, route application to the legacy system for processing.

3.45.1.11.4.2.5  (01-01-2013)
Document Preparation for Form 1026 Application - Case Assembly Procedures for the Form 1026 (using BMFOL Screen Prints as a substitute for the application) Determination Letter Applications Processed Through TEDS.

  1. The Form 1026 application package MUST contain the following documents to be processed through TEDS:

    1. Form 8718

      Note:

      Form 8718 will be completed by the Second Sort Sub-Process if one was not submitted with the application.

    2. Form 1026 - ( BMFOL Screen Print)

    3. Control Sheet with letter case establishment checkbox marked

    4. Letter asking for exempt letter, cover letter. This is placed directly behind the Control sheet with the letter case establishment checkbox marked.

  2. If an application package has been identified as unprocessable, route to the Exception sub-process to research missing items.

  3. Verify the EIN is the same on the Form 1026, Form 2848 and the Form 8821. If not, the Form 2848/8821 is invalid.

  4. The Document Preparation sub-process will ensure the documents are in the following order before the Form 1026 application package is scanned:

    1. New Batch control sheet

      Note:

      Required only when there are multiple batches loaded for scanning.

    2. New Package control sheet, placed between packages.

    3. Form 8718

    4. 1026 - BMFOL Screen Print

    5. Form 2848 (POA)

    6. Form 8821 (Tax Information Authorization)

    7. Control sheet for Letter Case Establishment

    8. Cover letter - letter asking for exempt letter

    9. Control sheet for Other Documents

    10. All documents other than those listed separately will be placed in order submitted by filer behind Other Document Control Sheet.

      Note:

      Correspondence requesting expedite treatment must be the first document behind the Other Document control sheet.

    11. Non-scannable bar coded document for non-scannable items

    12. The envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

  5. Verify the Postmark Date is prior or equal to the Received Date. Edit the dates if necessary.

    Note:

    If Postmark or Received date is changed, notify management. The account in LINUS will need to reflect the change.

  6. Annotate your initials at the bottom right hand corner of the Form 8718.

  7. If the application package does not meet TEDS criteria, route application to the legacy system for processing.

3.45.1.11.4.2.6  (01-01-2013)
Document Preparation for Form 1028 Application Package - Case Assembly Procedures for the Form 1028 Determination Letter Applications Processed Through TEDS

  1. The Form 1028 application package MUST contain the following documents to be processed through TEDS:

    1. Form 1028

    2. Form 8718

      Note:

      Form 8718 will be completed by the Second Sort Sub-Process if one was not submitted with the application.

  2. If an application package has been identified as unprocessable, route to the Exception sub-process to research missing items.

  3. Verify the EIN is the same on the Form 1028, Form 2848 and the Form 8821. If not, the Form 2848/8821 is invalid.

  4. The Document Preparation sub-process will ensure the documents are in the following order before the Form 1028 application package is scanned:

    1. New Batch control sheet

      Note:

      Required only when there are multiple batches loaded for scanning.

    2. New Package control sheet placed between packages.

    3. Form 8718

    4. 1028 Application

    5. BMFOL IDRS Screen Print substitute for page 1 of 1028 (if needed)

    6. Form 2848 (POA)

    7. Form 8821 (Tax Information Authorization)

    8. Control sheet for Other Documents

    9. All documents other than those listed separately will be placed in order submitted by filer behind Other Document Control Sheet.

      Note:

      Correspondence requesting expedite treatment must be the first document behind the Other Document control sheet.

    10. Non-scannable bar coded document for non-scannable

    11. The envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

  5. Verify the Postmark Date is prior or equal to the Received Date. Edit the dates if necessary.

    Note:

    If Postmark or Received date is changed, notify management. The account in LINUS will need to reflect the change.

  6. Annotate your initials at the bottom right hand corner of the Form 8718.

  7. If the application package does not meet TEDS criteria, route application to the legacy system for processing.

3.45.1.11.4.3  (01-01-2013)
General Guidelines for EP Packages

  1. If using an INOLE Plan print for an EP package you will need to annotate the plan & plan number from the Form 8717 on the INOLE print if one is provided on the Form 8717.

  2. If no Plan Name and Plan Number is provided on the Form 8717 you will capture the first plan and plan number listed on the INOLE print.

  3. If no information is available on INOLE or the Form 8717 you will use Plan number 999 and the plan name as "PLAN"

  4. If Plan name is available on the Form 8717 but no Plan Number and the plan name does not match INOLE you will use the Plan name from the Form 8717 and the default Plan Number of 999.

  5. If Plan name is available on the Form 8717 but no Plan Number and the Plan name matches INOLE you will use the Plan Name and the Plan Number from the INOLE print.

  6. The DLN and the postmark/received date must be on the INOLE print.

  7. The "Batch" control sheet is only needed if multiple batches are scanned at the same time.

  8. If an application package has been identified as unprocessable, route to the Exception sub-process to research missing items.

  9. If the application package does not meet TEDS criteria, route application to the legacy system for processing.

  10. If INOLE print containing plan information is used in the package and multiple plans are shown, the following steps are needed:

    1. If plan number is available on the Form 8717, annotate the plan number on the INOLE print.

    2. If plan number is not available on the Form 8717, annotate plan number 999 on the INOLE print.

    3. If plan name is available on the Form 8717, annotate the plan name on the INOLE print.

    4. If plan name is not available on the Form 8717, annotate plan name "PLAN" on the INOLE print.

  11. Prepare documents for scanning:

    • Remove staples, rubber bands, clips, etc.

    • Straighten wrinkled edges and tape any torn documents

    • Trim ragged edges, if needed.

    • Copy the original documents from the application package that are unscannable, (e.g., torn documents, and/or odd sized sheets)

  12. Verify the Postmark Date is prior or equal to the Received Date. Edit the dates if necessary.

    Note:

    If Postmark or Received date is changed, notify management. The account in LINUS will need to reflect the change.

  13. Annotate your initials at the bottom right hand corner of the Form 8717.

  14. When two or more checks are received to pay the user fee for one application, the priority of the package is to be changed to "1" to ensure the application and multiple checks are processed within the 6 workday time frame. The second check will be processed as an additional payment and needs the AIS to complete processing through TEDS.

  15. All Form 5310-A packages must have the priority changed to "25" during the initial scanning process.

3.45.1.11.4.3.1  (01-01-2013)
General Guidelines to help identify the correct Control Sheets for EP packages

  1. A control sheet will be inserted for each occurrence of the document specified. The document must be preceded by an EP/EO Document Type control sheet with a check mark in the corresponding checkbox that identifies the document.

  2. The following can assist you in identifying EP Non-Form forms.

    Description Serial Letter Number Exhibit Number
    Demo NA See Exhibit 3.45.1-6.
    Cover Letter NA  
    Favorable Determination Letter   See Exhibit 3.45.1-1.
    Opinion Letter K373885a See Exhibit 3.45.1-3.
    Advisory Letter VS322532 See Exhibit 3.45.1-5.
    Amendments NA  
    Adoption Agreement NA See Exhibit 3.45.1-4.
    Plan Document NA See Exhibit 3.45.1-2.
    Trust Document NA  
    Certification of Intent to Adopt a Pre-approved Plan    

3.45.1.11.4.3.2  (01-01-2013)
Document Preparation for EP Closed Cases or Additional Documents using 8671

  1. The EP Closed Cases (EPCC) are to be in the following order:

    1. Form 8671

      Note:

      One or more Forms 8671 could be in the package; data will only be captured from the 1st Form 8671

    2. Final Letter Control Sheet

    3. Final Letter - Required in each package.

      Note:

      A Final Letter control sheet is needed for each Final Letter within the case. Multiple Final Letters are allowed

    4. Disclosable Document Control Sheet

    5. Disclosable Documents

      Note:

      There must be at least one page behind the Disclosable Document control sheet. If not, the case will go to Manual Form Identification Module and a filler page will need to be imported.

    6. Non-Disclosable Document Control Sheet

    7. Non-Disclosable Documents

      Note:

      There must be at least one page behind the Non-Disclosable Document control sheet. If not the case will go to Manual Form Identification Module and a filler page will need to be imported.

    8. A "New Package" control sheet is only placed before the second and all subsequent packages within a batch. The first package in a batch does not need a "New Package" control sheet.

3.45.1.11.4.3.2.1  (01-01-2013)
Problem Applications - EPCC Doc Prep Errors

  1. EPCC applications that are pulled and corrected by EP Processing Office are:

    • Required documents missing , and

    • documents that are bound or can not be scanned (e.g., newspapers that have not been copied, photographs that have not been copied, unbound documents that do not have frayed edges removed).

      Note:

      Small simple doc prep errors that can be corrected by the scan operator should be fixed and not pulled from the batch. Feedback will be provided to EP Processing Office through the BSP:SPP analyst with oversight.

  2. See table below to correct the error without pulling the EPCC.

    Missing Document If Then
    Final Letter Control Sheet final letter in EPCC insert Final Letter Control Sheet from electronic library, and continue processing
    Disclosable Control Sheet Disclosable Control sheet is missing insert the Disclosable Control Sheet from the electronic library after the last page of the final letter and continue processing.
    Disclosable control sheet indicating there are no disclosable documents no disclosable document sheet in package, but information annotated on Disclosable Control Sheet insert page indicating no disclosable documents from the electronic library, and continue processing.
    Non-disclosable sheet indicating there are no non-disclosable documents no Non-disclosable documents sheet in package, but information annotated on Non-Disclosable Control Sheet insert page indicating no non-disclosable documents from the electronic library, and continue processing.

  3. Another correction that can be made by the re-scan or manual ID operator at CSPC is:

    If package then then
    has multiple disclosable control sheets delete all disclosable control sheets after the first one continue processing

  4. When deleting an image because of a duplicate page getting imaged, you must pull the hard copy to confirm that it is a true duplicate image and not a second copy provided by the filer.

  5. Cases should not be pulled, other than those indicated in table above, and should be corrected by CSPC employees. Feedback will be provided to EP Processing Office via EPCC Error Log Sheet.

    Note:

    Small simple doc prep errors that can be corrected by the scan operator should be fixed and not pulled from the batch.

    • Orange editing marks or other colored ink editing marks that do not image. If CSPC notices the orange edit marks they will over write the editing in "RED" ink. CSPC is not required to review the package for edit marks.

    • sticky on documents,

    • staples left in documents, and

    • torn pages that would need to be copied.

  6. Cases pulled for Doc Prep errors will be corrected by EP Processing employees. CSPC management will alert EP Processing management when there are 28 or more applications that need to be corrected. Or if less than 28 packages then contact EP Processing if packages are older than 90 days old.

  7. EPCC packages that contain a package separator sheet in error will be pulled and not imaged/processed as an EPCC package. The following steps will be taken:

    1. Pull the package from the batch and do not process the package as an EPCC package.

    2. Annotate on the box transmittal that the package was pulled and not processed - Package Separator Sheet.

    3. Return the package with the other EPCC packages that were processed and received in the box.

  8. All EPCC applications must be processed within 15 days of receipt at CSPC, with the exception of the cases pulled because of EP Processing errors.

3.45.1.11.4.3.2.2  (01-01-2013)
Reprint Form 8671

  1. The Form 8671 will need to be reprinted from EDS if;

    • the Form 8671 is unscannable

    • poor quality of print, or

    • data is cut off of original document.

  2. Sign on to EDS and select option 2) - EP EDS

  3. Select option (3) - Inventory Control System (ICS)

  4. Select option (07) - Print Closing Forms

  5. Enter the EDS case numbers for the case(s) you need to reprint the Form 8671 for.

  6. Click on F5 to print.

  7. Enter the letter "t" in the Print Mode and the number "10" in the Device mode.

  8. Select option 0 to exit.

3.45.1.11.4.3.3  (01-01-2013)
Document Preparation for Form 8717 - User Fee for Employee Plan Determination Letter Request

  1. Multiple Form 8717 are allowed, but data will only be captured from the first occurrence.

  2. If Form 8717 consists of additional pages, place additional pages behind the Other Doc control sheet.

  3. Form 8717 must be completed if one was not submitted with the application.

  4. If the Form 8717 is prepared by IRS it must be stamped "Prepared by IRS."

3.45.1.11.4.3.4  (01-01-2013)
Document Preparation for Form 5307 Application

  1. Form 5307 revision 3–2008 contains seven pages. The 2008 revision is formatted for OCR functionality utilized through TEDS. All seven pages do not need to be part of the package to make the package valid. Both revisions are a valid package type and are processed through TEDS.

  2. If an application package comes in with pages from mixed versions, an IDRS print will be used to obtain the required application elements listed in paragraph three below. See table below for guidelines of the situation.

    Documents received in package then and capture
    Page one of version 2008, all other pages are from an older version use IDRS print (INOLE) as a substitute of page one the required fields from the IDRS print (INOLE).
    Page one of older version, all other pages are from 2008 version   the required fields from the page one of the older version

  3. The Form 5307 application package "MUST " contain the following documents to be processed through TEDS.

    1. Form 8717

    2. Form 5307, page one is needed to make a valid package for versions older than 2008.

    3. Form 5307 version 2008, page one and page three are needed to make a valid package.

  4. If pages are missing from a Form 5307 version 2008 package, the following steps must be taken; refer to table below:

    If package is missing then and then or, if can't be found
    Page one Process the package as an INOLE package      
    Page one and page three Process the package as an INOLE package      
    Page three is missing insert a page three prepared by IRS employee if plan name and plan number are found through research the required fields (plan name and plan number) will be annotated in red on the page three prepared by IRS the required fields will be annotated in red on the page three prepared by IRS as follows:
    Plan Name - PLAN
    Plan Number - 999

  5. The Form 5307 "MUST" contain the following information to be processed through TEDS; refer to See IRM 3.45.1.4.3:

    1. Name of Plan sponsor (employer if single-employer plan) of Form 5307 .

    2. Address

    3. Employer Identification Number (EIN).

    4. A three digit plan number.

      Note:

      Default to Plan Number 999 if no plan number is available.

    5. Postmark date

    6. IRS Received date

  6. If any of the required blocks are not completed or legible, research the application for the information. If the information is found, notate the information in "RED" in the appropriate box. If unable to find the information, route entire application to the Exception sub-process for additional research.

  7. Verify the EIN is the same on the Form 5307, Form 2848 and the Form 8821. If not, the Form 2848/8821 is invalid. Refer to Form 2848/8821 for complete procedures to determine if form is valid.

  8. Multiple Form 5307s are allowed; however, the data will only be captured from the first occurrence.

  9. If page one of the application is missing, an IDRS print of INOLE is used as a substitute for page 1.

  10. The Document Preparation sub-process will ensure the documents are in the following sequence order before the Form 5307 application package is scanned:

    1. Form 8717

    2. Form 5307 (page sequential order)

      Note:

      Checklist is not to be scanned - put in folder with the envelope.

    3. Schedule Q

    4. Form 8905

    5. Form 2848 or Form 8821 (page sequential order)

      Note:

      EP Document Control Sheet precedes each of the following

    6. Last Favorable Determination Letter

    7. Opinion Letter or Advisory Letter

    8. Certification of Intent to Adopt a Pre-approved Plan

    9. Demo

    10. Cover Letter

    11. Amendments

    12. Plan Documents

    13. Trust Documents

    14. Other Documents

      Note:

      Includes Board of Directors Resolution and Modification Statement of Changes to the Plan.

    15. Adoption Agreement

    16. Non-Scannable bar coded control sheet, completed with all applicable information.

    17. The envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

3.45.1.11.4.3.5  (01-01-2013)
Document Preparation for Form 5300 Application Package - Case Assembly Procedures for the Form 5300 Determination Letter Applications Processed Through TEDS

  1. The Form 5300 application package "MUST " contain the following documents to be processed through TEDS.

    1. Form 8717

    2. Form 5300 application, page one

      Note:

      INOLE print is used if page one, page four (Rev 4–2011) or entity information is missing.

  2. The Document Preparation sub-process will ensure the documents are in the following order before the package is scanned:

    1. Form 8717

    2. Form 5300

    3. Schedule Q

    4. Form 5309

    5. Form 8905

    6. Form 2848 or Form 8821 (page sequential order)

      Note:

      EP Document Control Sheet precedes each of the following

    7. Last Favorable Determination Letter

    8. Opinion Letter or Advisory Letter

    9. Certification of Intent to Adopt a Pre-approved Plan

    10. Demo

    11. Cover Letter

    12. Amendments

    13. Plan Documents

    14. Trust Documents

    15. Other Documents

      Note:

      Includes Board of Directors Resolution and Modification Statement of Changes to the Plan.

    16. Adoption Agreement

    17. Non-Scannable bar coded control sheet, completed with all applicable information.

    18. Envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

3.45.1.11.4.3.6  (01-01-2013)
Document Preparation for Form 5310 Application

  1. The Form 5310 application package "MUST " contain the following documents to be processed through TEDS.

    1. Form 8717

    2. Form 5310 application

      Note:

      INOLE print is used if page one or entity information is missing.

  2. The Document Preparation sub-process will ensure the documents are in the following order before the package is scanned:

    1. Form 8717

    2. Form 5310

    3. Schedule Q

    4. Form 6088

    5. Form 8905

    6. Form 2848 or Form 8821 (page sequential order)

      Note:

      EP Document Control Sheet precedes each of the following

    7. Last Favorable Determination Letter

    8. Opinion Letter or Advisory Letter

    9. Certification of Intent to Adopt a Pre-approved Plan

    10. Demo

    11. Cover Letter

    12. Amendments

    13. Plan Documents

    14. Trust Documents

    15. Other Documents

      Note:

      Includes Board of Directors Resolution and Modification Statement of Changes to the Plan.

    16. Adoption Agreement

    17. Non-Scannable bar coded control sheet, completed with all applicable information.

    18. Envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

3.45.1.11.4.3.7  (01-01-2013)
Document Preparation for Form 5310-A Application

  1. The Form 5310-A application package "MUST " contain the following documents to be processed through TEDS .

    1. Multiple Form 5310-A application

      Note:

      INOLE print is used if page one or entity information is missing.

  2. The Document Preparation sub-process will ensure the documents are in the following order before the package is scanned:

    1. Form 5310-A

    2. Form 2848 or Form 8821 (page sequential order)

      Note:

      EP Document Control Sheet precedes each of the following

    3. Cover Letter

    4. Amendments

    5. Other Documents

      Note:

      Includes Board of Directors Resolution and Modification Statement of Changes to the Plan.

    6. Non-Scannable bar coded control sheet, completed with all applicable information.

    7. Envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

3.45.1.11.4.3.8  (01-01-2013)
Document Preparation for Form 5316 Application

  1. The Form 5316 application package "MUST " contain the following documents to be processed through TEDS .

    1. Form 8717

    2. Form 5316 application - If page 3 checklist is included with Form 5316, place in folder and do not scan.

      Note:

      INOLE print is used if page one or entity information is missing.

  2. The Document Preparation sub-process will ensure the documents are in the following order before the package is scanned:

    1. Form 8717

    2. Form 5316

    3. Form 2848 or Form 8821 (page sequential order)

      Note:

      EP Document Control Sheet precedes each of the following

    4. Last Favorable Determination Letter

    5. Opinion Letter or Advisory Letter

    6. Certification of Intent to Adopt a Pre-approved Plan

    7. Demo

    8. Cover Letter

    9. Amendments

    10. Plan Documents

    11. Trust Documents

    12. Other Documents

      Note:

      Includes Board of Directors Resolution and Modification Statement of Changes to the Plan.

    13. Adoption Agreement

    14. Non-Scannable bar coded control sheet, completed with all applicable information.

    15. Envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

3.45.1.11.4.3.9  (01-01-2013)
Document Preparation for Form 9999 Application

  1. The Form 9999 application package "MUST " contain the following documents to be processed through TEDS .

    1. Form 8717

    2. INOLE print.

  2. The Document Preparation sub-process will ensure the documents are in the following order before the package is scanned:

    1. Form 8717

    2. INOLE Print

    3. Form 2848 or Form 8821 (page sequential order)

      Note:

      EP Document Control Sheet precedes each of the following

    4. Last Favorable Determination Letter

    5. Opinion Letter or Advisory Letter

    6. Certification of Intent to Adopt a Pre-approved Plan

    7. Demo

    8. Cover Letter

    9. Amendments

    10. Plan Documents

    11. Trust Documents

    12. Other Documents

      Note:

      Includes Board of Directors Resolution and Modification Statement of Changes to the Plan.

    13. Adoption Agreement

    14. Non-Scannable bar coded control sheet, completed with all applicable information.

    15. Envelope

      Note:

      The envelope is not scanned, but is associated back with the hard copy application as part of reconstitution process.

3.45.1.11.4.4  (01-01-2013)
Document Preparation for Additional Documents Filing (ADF) using Application Identification Sheet (AIS) When the Package is Received Directly from the Filer to the Campus

  1. The Document Preparation sub-process will ensure the documents are in the following order before the ADF package is scanned:

    1. Application Identification Sheet (AIS)

    2. EO Attachments or EP Document Types Control Sheet with the appropriate check box marked

    3. Supporting documents

  2. The AIS must be stamped with the postmark date and the IRS received date. If the ADF package is faxed to CSPC the postmark date will be the same as the IRS received date.

  3. For an ADF package the IRS received date is the date received at CSPC within the EP/EO Determination User Fee Unit.

  4. For Remit ADF packages received with no additional documents and only a payment, refer to Additional Payments Processed Through TEDS .

3.45.1.11.4.4.1  (01-01-2013)
EO ADF - Non-Remit

  1. Additional documents received for an EO TEDS case with an AIS will be Doc Prep'd as follows:

    1. AIS

    2. EO Control Sheet with "Additional Document" checkbox marked

    3. Additional documents

      Note:

      At least one document must follow the control sheet.

  2. No DLN is required for a non-remit ADF package.

  3. Postmark and Received dates must be stamped on the AIS sheet.

3.45.1.11.4.4.2  (01-01-2013)
EO ADF - Remit with or without additional documents

  1. Additional documents and payment received for an EO TEDS case with an AIS will be Doc Prep'd as follows:

    1. AIS

    2. EO Control Sheet with "Additional Documents" checkbox marked

    3. Additional documents received from the filer.

      Note:

      One document must follow the control sheet.

  2. DLN is required for a remit ADF package and the checkbox on the AIS needs to be marked indicating that the AIS is remit.

  3. The check should be removed prior to receiving the package in Doc Prep. The DLN should be stamped on the AIS prior to receiving the package in Doc Prep.

  4. Postmark and Received dates must be stamped on the AIS sheet.

  5. If ADF is received with only a user fee and no additional documents, the Additional Document Control Sheet is not needed. The ADF package will be treated as an additional payment.

3.45.1.11.4.4.3  (01-01-2013)
EP ADF - Non-Remit

  1. Additional documents received for an EP TEDS case with an AIS will be Doc Prep'd as follows:

    1. AIS

    2. EP Control Sheet with "Additional Document" checkbox marked

    3. Additional documents

      Note:

      At least one document must follow the control sheet.

  2. No DLN is required for a non-remit ADF package.

  3. Postmark and Received dates must be stamped on the AIS sheet.

3.45.1.11.4.4.4  (01-01-2013)
EP ADF - Remit with or without additional documents

  1. Additional documents and payment received for an EP TEDS case with an AIS will be Doc Prep'd as follows:

    1. AIS

    2. EP Control Sheet with "Additional Documents" checkbox marked

    3. Additional documents received from the filer.

      Note:

      One document must follow the control sheet.

  2. DLN is required for a remit ADF package and the checkbox on the AIS needs to be marked indicating that the AIS is remit.

  3. The check should be removed prior to receiving the package in Doc Prep. The DLN should be stamped on the AIS prior to receiving the package in Doc Prep.

  4. Postmark and received dates must be stamped on the AIS sheet.

  5. If ADF is received with only a user fee and no additional documents, the Additional Document Control Sheet is not needed. The ADF package will be treated as an additional payment.

3.45.1.11.4.5  (01-01-2013)
Document Preparation for Additional Documents Filing (ADF) using Application Identification Sheet (AIS) When the Package is Received Directly from EP/EO Rulings & Agreement Office

  1. An ADF package received from EP/EO Rulings Agreement Office could have the Doc Prep completed prior to shipment to CSPC. If the Doc Prep is completed, the following steps are taken by CSPC:

    1. Stamp the AIS document with the postmark date and the IRS received date.

      Note:

      The same rules apply for the postmark/IRS received date as for any ADF package.

    2. Verify that the package is assembled as required.

      Note:

      Additional checkbox control sheets are acceptable in an ADF package when Doc Prep'd prior to routing to CSPC.

  2. If a large volume of ADF packages are received from EP the following additional steps are taken:

    • Verify and acknowledge the Form 3210 following the Form 3210 IRM procedures.

    • Return hard copy packages back in the same container they were received in. Example, if they come in a box, send it back in that same box.

    • Packages do not need to be placed back in the folders they were received in, but the folders do need to be returned in the container with the hard copy documents.

  3. For Remit ADF packages received with no additional documents and only a payment, refer to Additional Payments Processed Through TEDS .

3.45.1.11.4.6  (01-01-2013)
Document Preparation for Non-Scannable Materials

  1. Envelopes are not scanned. A non-scannable control sheet is not required for envelopes.

  2. Information not scanned "MUST" be reassociated with corresponding scannable items.

  3. Complete the Non-Scannable control Sheet for items received with the application package. (e.g., bound documents that can not be torn apart, audio tapes).

  4. The following fields should be completed on the "Non-scannable Materials" control sheet:

    • EIN

    • EP Plan Number (EP applications only)

    • Form Type

    • Brief description

  5. Forward all Non-Scannable items to the Reconstitution Area. Place the Non-Scannable document in the sequence order per package type and attach a copy of the Non-scannable control sheet to the non-scannable item.

3.45.1.11.4.7  (01-01-2013)
General Guidelines for Document Preparation on Forms Used By Both EP & EO

  1. Prepare documents for scanning:

    • Remove staples, rubber bands, clips, etc.

    • Straighten wrinkled edges and tape any torn documents

    • Trim ragged edges, if needed.

    • Copy the original documents from the application package that are unscannable, (e.g., torn documents, and/or odd sized sheets)

3.45.1.11.4.7.1  (01-01-2013)
Document Preparation for Form 2848 - Power of Attorney and Declaration of Representative

  1. Taxpayers file Form 2848 to notify the IRS of their authorized representative. Process an original document, a photocopy, or a facsimile transmission (FAX).

  2. Verify the filer's EIN is the same as on the application and the Form 8717. If not, the Form 2848 is considered invalid.

  3. If the filer provides valid information for a representative and a volume submitter, do not capture the data for the volume submitter and indicate that the volume submitter is invalid.

  4. If Designation code under Part II is "H, - Unenrolled Return Preparer" , or left blank for the representative, the form is invalid.

  5. If multiple representatives are provided on Form 2848 and their corresponding designation code is H or blank;

    • Annotate the valid representatives with an "X" on page 2 in the right side margin of Part II after the date that corresponds to the representative. If the form is invalid, no annotation is needed.

    • Place form in appropriate order within the application package

  6. If any of the required blocks are not completed or legible, research the application for the information. If the information is found, notate the information in "RED" in the appropriate box. If unable to find the information, route entire application to the Exception sub-process for additional research.

    Note:

    Example of required blocks to research if not "completed" are, Entity information, address, and ZIP.

  7. Required blocks to research if not complete are:

    • Address

    • Zip code

  8. If representative/appointee name is not present on the form and it does not say "see attachment," mark the form as invalid. If form says "see attachment" the form will be placed behind the Other Doc control sheet.

  9. The Zip Code is required if the representative's Entity information is present.

  10. To determine the validity of the Form 2848 See IRM 3.45.1.16.1

  11. A valid package does not require a Form 2848 or a complete Form 2848; both pages are not required for the Form 2848. There is no need to insert a blank page for the page missing if not provided by the filer. The system is designed to accept the package if pages are missing.

    Note:

    It is critical to the outcome of the data to have the pages provided in order. Page one of the Form 2848 must come before page two if both pages are provided or the system will flag the representatives as invalid.

  12. Multiple Forms 2848 are allowed.

  13. If a Form 2848 and Form 8821 contain the same representative, both forms will be imaged and processed per IRM procedures for the form type.

3.45.1.11.4.7.1.1  (01-01-2013)
Non-IRS Form 2848

  1. If a filer submits a Form 2848 that is not an IRS form, the form will be processed through TEDS as follows:

    • If only one page is submitted, then copy page one and treat it as page 2. You will have 2 pages with the same data.

    • Determine validity of representative according to the validity rules of a Form 2848.

    • Make all required edits of the standard Form 2848

  2. All Form 2848 procedures apply with the exception of making a photocopy of page one to provide two pages when the form is processed through TEDS .

3.45.1.11.4.7.2  (01-01-2013)
Document Preparation for Form 8821 - Tax Information Authorization

  1. Taxpayers file Form 8821 to authorize the IRS to release confidential tax information to a designee. The designee may be an individual or entity (e.g., corporation, partnership, trust, or organization). Process an original document, a photocopy, or a facsimile transmission (FAX).

  2. Verify the EIN is the same as on the application and the Form 8821; if not, the form is considered invalid.

  3. If no appointee(s) name is available on the Form 8821, the form is considered invalid.

  4. The zip code is required if the representative's Entity information is present.

  5. Annotate the valid representatives with an "X" in the right side margin of line 7. If the form is invalid no annotation is needed.

  6. To determine the validity of the Form 8821 See IRM 3.45.1.16.2

  7. Multiple Forms 8821 are allowed.

  8. If a Form 2848 and Form 8821 contain the same representative, both forms will be imaged and processed per IRM procedures for the form type.


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