3.45.1  Processing Employee Plan and Exempt Organization Determination Applications and User Fees

Manual Transmittal

November 19, 2014

Purpose

(1) This transmits a complete revision to Section 3.45.1, Processing Employee Plan and Exempt Organization Determination Applications and User Fees, in IRM 3.45., TE/GE Processing.

Material Changes

(1) Editorial changes have been made throughout.

(2) IPU 14U1071 issued 06-30-2014 IRM 3.45.1.4.2.2 - Added information about new Form 1023-EZ.

(3) IPU 14U0956 issued 06-04-2014 IRM 3.45.1.4.3.2 If Form 5300 is received with 1012 ltr, treat as new submission.

(4) IPU 14U0392 issued 02-27-2014 IRM 3.45.1.11.4 - Added instruction for non-scannable items.

(5) IPU 14U1459 issued 10-09-2014 IRM 3.45.1.11.4.3.4 - Added direction to place Procedural Requirements Checklist behind Other Documents control sheet.

(6) IPU 14U1435 issued 10-03-2014 IRM 3.45.1.11.4.3.5 - Added direction to place Procedural Requirements Checklist behind Other Documents control sheet.

(7) IPU 14U1459 issued 10-09-2014 IRM 3.45.1.11.4.3.6 - Added direction to place Procedural Requirements Checklist behind Other Documents control sheet.

(8) IPU 14U0568 issued 03-27-2014 IRM 3.45.1.11.8.4.4 - Added clarification for marking box on Form 5300.

(9) IPU 14U0896 issued 05-21-2014 IRM 3.45.1.14 - Added new fields to complete for VCP cases.

(10) IPU 14U0956 issued 06-04-2014 IRM 3.45.1.14 Added clarification for state and zipcode areas.

(11) IRM 3.45.1.14.1 - IPU 14U0568 issued 03-27-2014 Added instructions for fourth check for VCP.

(12) IPU 14U0614 issued 04-03-2014 IRM 3.45.1.14.4 - Added items to complete on non-scannable control sheet.

(13) IPU 14U1382 issued 09-25-2014 IRM 3.45.1.15 - Inserted new section for EP Technical cases.

(14) IPU 14U0994 issued 06-12-2014 IRM 3.45.1.17.6 - Added instructions for accessing Vantiv.

(15) IPU 14U1119 issued 07-09-2014 IRM 3.45.1.17.6 - Clarified Vantiv login instructions.

(16) IPU 14U1475 issued 10-10-2014 IRM 3.45.1.18.1 - Clarified Form 2848 Part II requirements

Effect on Other Documents

Manual Transmittal 3.45.1 dated January 1, 2014 is obsolete. This IRM also incorporates the following IRM Procedural Updates (IPU)-14U0392,14U0568,14U0614,14U0896,14U0956, 14U0994, 14U1071, 14U1382, 14U1435, 14U1459

Audience

Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE) Submission Processing Employees

Effective Date

(01-02-2015)

Maria Hooke
Director, Business Systems Planning
Tax Exempt and Government Entities
SE:T:BSP

3.45.1.1  (01-02-2015)
Overview

  1. IRM 3.45.1, Processing Employee Plan and Exempt Organization Determination Application Guidelines provide instructions for processing determination letter applications and user fees.

  2. The role of the Cincinnati Submission Processing Center (CSPC) is to perform the initial processing of the determination letter request submitted by the taxpayer. Receipt and Handling , a part of the Processing Division performs the initial stages of the Determination processing. The cases are then transhipped to EP/EO Determination Processing Section in Cincinnati, Ohio. These procedures apply to all employees at CSPC who process determination applications and associated user fees.

  3. IRM 3.45.1 provides procedures for processing user fees that accompany applications for determination letters. These procedures establish minimum security requirements, provide instructions for processing applications and fees, and how to maintain records of user fees remitted.

  4. The main objective of this IRM is to provide clear instructions and processing guidelines to eliminate the need for separate desk instructions.

  5. Any instructions written at the campus (i.e., desk procedures, alerts) to clarify the IRM 3.45.1, Processing Employee Plan (EP) and Exempt Organization (EO) Determination Applications, may be implemented only after the instructions are approved and document cleared, signed Form 2061 on file, by the TE/GE Processing Center Program Staff analyst with oversight of the process. Any deviations to the procedures without authorization of the TE/GE analyst with oversight could result in transferring of resources/funds back to TE/GE.

  6. Form 8717, User Fee for Employee Plans Determination Letter Request, Form 8718, and page 12 of Form 1023 package, User Fee for Exempt Organization Determination Letter Request, serve several purposes:

    1. Document payments made in determination case files

    2. Help taxpayers understand the user fee program

    3. Ascertain the correct fee

  7. User fees are payable with most determination letter applications. Fees are not refundable except as provided in section 10 of Rev. Proc. 2010–8, 2011-1 IRB 237 as modified by Rev. Proc. 2011-36, 2011-25 IRB 915

  8. Remittances must be made out to United States Treasury to be acceptable. Checks made out to IRS, U.S. Government, etc. must be over stamped with United States Treasury. Remittances made out to another company must be returned to the taxpayer, and the application accompanying the return check will be processed as a Non Remit document.

  9. The EP/EO Determination Letter Application User Fee Manual Deposit Unit assigns the Document Locator Number (DLN) on all applications, non-remit and remit.

  10. The DLN is stamped on the first page of the package. The package is assembled per the required assembly order.

  11. All Deposit Tickets created within the IRS and updated to IRACS are required to be identified with a 14 character Trace ID Number.

  12. For the EP/EO packages the Trace ID Number will be stamped on the bottom of the page that the DLN is stamped on.

  13. All applications, non-remit and remit, are established on the Letter Information Network User Fee System (LINUS), with the exception of the Form 5310-A .

  14. LINUS is the official financial database for all EP/EO Determination user fees.

  15. The applications are then processed through the Modified Exempt Determination System (MEDS, Also known as (AKA) TEDS), where additional data is captured.

  16. LINUS generates the acknowledgment notices for applications that are not processed through TEDS and require an acknowledgment notice.

  17. Applications processed through TEDS require a folder label generated from TEDS.

  18. The Master & Prototype (M&P) Mass Submitters and Volume Submitter (VS) Programs are sent to Cincinnati, OH to the attention of the Pre-Approved Plans Coordinator Room 5106. The User Fee and first page of the application will be routed to CSPC for processing. See IRM 3.45.1.13. Pre-approved plans consisting M&P plans and VS plans are being processed through the TE/GE Rulings and Agreement Control System (TRAC). CSPC will receive a Form 3210, check and a copy of the TRAC User Fee Screen from Cincinnati.

3.45.1.2  (01-02-2015)
CADE 2

  1. The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

    Note:

    The CADE Master File, as it existed from 2004 – 2011, will transition from Production and be retired at the end of 201152.

  2. The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.

  3. With CADE 2 there will be changes to campus cycles which will begin with cycle 201201. The new BMF, EO and EPMF campus cycles are:

    1. Campus Cycle: Thursday – Wednesday

    2. Master File Processing: Friday – Thursday

    3. Notice Review Saturday: Monday (8+ days)

    4. Unpostables: New available Tuesday; Closing Tuesday

  4. BMF, EO and EPMF transaction posting timeframes are outlined as follows:

    • Transactions will be viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.

    • Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday.

    Note:

    With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

  5. Cycle posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:

    • 01 = Friday

    • 02 = Monday

    • 03 = Tuesday

    • 04 = Wednesday

    • 05= Thursday

    Note:

    BMF, EO and EPMF cycle posting dates on BMFOL will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYYCCDD. The DD value will be 08.

3.45.1.3  (01-02-2015)
General Guidelines

  1. User fee processing units will be designated as "controlled areas." See Manager's Security Handbook.

  2. Use the following access controls in the controlled area.

    1. Control access to the area from other areas through the use of partitions, screen, walls, cabinets or other such devices.

    2. Post the area as a "controlled area ."

    3. Post a list containing names of those employees who are allowed access without registering prominently at the entrance of the area. The unit manager will revise the list as necessary.

    4. Establish a register which contains the name of the visitor, date and time in and out, and the reason for the visit. The register must be completed by all visitors (not listed on the access list), who have received permission to enter the area from the area's manager.

    5. The unit manager will collect the register on a quarterly basis for audit trail purpose.

  3. Safeguard remittances during non-duty hours in appropriate containers, (see Manager's Security Handbook). Coordinate with local security officers to assure adequate security is maintained.

  4. All applications and correspondence must be date-stamped to reflect the date received by the IRS. Applications received at CSPC must indicate the postmark date and received date.

  5. 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 receive date is used to determine the age of the batch.

  6. All editing to the application or edit sheet "must" be done in "RED" .

  7. The application package is a legal document and only the approved editing should be done on the application. Do not mark or edit the application package with information unless it is an approved edit mark.

  8. Tax forms such as Form 990 or 990-PF should not be detached from the application packages requesting reinstatement due to revocation. If attached, treat as non-scannable documents and use a non-scannable control sheet.

  9. Procedures within this IRM are also in conjunction with other IRM procedures which impact the EP/EO Determination Application packages. The list below is not all inclusive, but only an example of other IRMS.

    • IRM 21.3, Contacts, contains specific instructions for initiating correspondence.

    • IRM 21.1.3 contains specific instructions for handling disclosure issues and third party requests.

    • IRM 1.10.1, Internal Revenue Service Correspondence Manual.

    • IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

    • IRM 3.10.72, Extracting, Sorting and Numbering.

    • IRM 3.8.44, Campus Deposit Activity.

    • IRM 3.8.45, Manual Deposit Process.

    • IRM 3.8.46, Discovered Remittance.

  10. IRM 1.10.1 IRS Correspondence Manual is the central authority for handling taxpayer correspondence. IRM 1.10.1 takes precedence over all other IRMs addressing the IRS's handling of taxpayer correspondence.

  11. Correspondence can be received by the U.S. Postal Service, Private carrier or via facsimile. All means of delivery are considered and referred to as "correspondence" throughout this IRM.

  12. Refer to Document 12990, Records Control Schedule for Service Center Operations, for retention of forms.

  13. All the TE/GE "C" letters have the toll free number hard coded in the selective paragraphs. If you are issuing a letter for a TE/GE return and the letter does not have the telephone operation toll-free number hard coded in the paragraph, use EXTREME caution that you type the correct number 1-877-829-5500. If you need to type the entire paragraph it must read: "if you have any questions, please call us toll free at 1-877-829-5500. "

  14. Problems encountered meeting established time frames, i.e. 72 hour deposit, 6 work day time frame for applications, 3 work day time frame for correspondence (Additional Document Filing-ADF packages, remit or non-remit), 15 work days for Employee Plans Closes Cases (EPCC) and Exempt Organization Closed Cases (EOCC) packages, other required time frames, and system problems must be reported to the TE/GE Submission Processing Programs analyst with oversight of the project the same business day as they were discovered.

  15. W&I will provide TE/GE Submission Processing Programs analyst with oversight of the project an action plan showing how the problem will be resolved and provided the expected time frame the campus expects to be in accordance with the required time frames.

  16. Use boxes equal to Box #8115-00-117-8249 size C, maximum weight of 45 lbs, to ship the application to the EP/EO Determinations Processing in Cincinnati for technical processing and final determination. All boxes/packages must be marked with the appropriate room number.

  17. EO Applications, unless specific applications are identified and requested to be shipped to a different address are sent to the following address:

    Internal Revenue Service
    550 Main Street
    FOB Room 4114
    Cincinnati, OH 45202

  18. EOCC packages that have completed Imaging process with the exception of those cases that were pulled from the original box will be shipped to the Federal Record Center (FRC). See below for the shipping address of those packages that were pulled from the original box. The EOCC shipment will be picked up weekly via an outside contractor and delivered to FRC. The boxes must be labeled "FRC" .

  19. If for any reason the weekly shipment is stopped and not sent to FRC, CSPC management must contact CSPC Support Services to alert them that there will be no shipment. The contract with the outside vendor requires a 24 hour advance notice to the vendor for no pickup.

  20. For EOCC processed packages that are sent to FRC the Box Transmittal and a copy of the TEDS Reconstitution Report will be sent to the following address:

    Internal Revenue Service
    550 Main Street
    FOB Room 4024
    Attn: Lead Record Unit Clerk
    Cincinnati, OH 45202

  21. For EPCC processed packages are sent to the following address:
    EP/EO Centralized Determination Area Office
    Attn: Processing Unit Manager
    550 Main St.
    Room 5122
    Cincinnati, OH 45202

  22. EO Closed Cases (EOCC) are to be shipped to the following address if the box/package contains "Fixed" cases, the box must also be marked with "Fixed Cases" . The fixed EOCC packages are not to be labeled with FRC and must be sent to FRC. The boxes must be sent over to FOB to receive the accession numbers. Ship EOCC fixes packages to:

    Internal Revenue Service
    550 Main Street
    FOB Room 4024
    Attn: Lead Record Unit Clerk
    Cincinnati, OH 45202

  23. EP Closed Cases (EPCC) are to be shipped to the following address. If the box/package contains "Fixed" cases, the box must also be marked with "Fixed Cases" . Ship EPCC fixed packages to:

    Internal Revenue Service
    550 Main Street
    FOB Room 4024
    Attn: EP Lead Record unit clerk
    Cincinnati, OH 45202

  24. Incomplete EO Cases are to be shipped to the following address:

    Internal Revenue Service
    550 Main Street
    FOB Room 4114
    Attn: EO Incomplete Cases
    Cincinnati, OH 45202

  25. EP Applications, unless specific applications are identified and requested to be shipped to a different address, example EP duplicate cases, are to be shipped to the following address.

    Internal Revenue Service
    550 Main Street
    FOB Room 2405
    Attn: EP Lead Technical Screener
    Cincinnati, OH 45202

  26. Ship all EP duplicate cases that have been processed through Legacy or TEDS via Form 3210 to:

    Internal Revenue Service
    550 Main Street
    Attn: Lead Screener / Duplicates
    FOB Room 2405
    Cincinnati, OH 45202

  27. Ship all EP Applications received with a Foreign check or a Foreign address via Form 3210 to:

    Internal Revenue Service
    550 Main Street
    Attn: EP Lead Technical Screener
    FOB Room 2405
    Cincinnati, OH 45202

  28. Ship all EO Applications received with a Foreign check or a Foreign address via Form 3210 to:

    Internal Revenue Service
    550 Main Street
    Attn: Supervisor of EO Adjustment Unit
    FOB Room 4024
    Cincinnati, OH 45202

  29. Return EP ADF case transmittals to the following address:

    Internal Revenue Service
    550 Main Street
    Attn: Lead Technical Screener
    FOB Room 2405
    Cincinnati, OH 45202

  30. When procedures refer to Form 8718 you will use Part XI, User Fee Information for Form 1023 instead of the Form 8718. The Form 1023 package does not require the Form 8718 because it was revised to include the "User Fee Voucher" as part of the application, Part XI, User Fee Information, page 12 of the application.

  31. All packages that meet TEDS criteria will be processed through TEDS. The only exceptions would be if the system is down for a period of time and TE/GE has requested packages be processed through Legacy or management from R & A and BSP:SPP has approved a specific case to be processed outside the required procedures. The approval must be in writing.

  32. Kodak scanner issues that are MITS responsibilities need to be called in as a P2 ticket. It has been deemed that one or more of the scanners not working creates a critical work stoppage directly impacting both the work flow of the process and the timely processing of the taxpayer's request. The following statement is to be given as business justification for the P2 scanner ticket: This impacts work flow assignments to multiple TE/GE and W&I employees as well as the timely processing of determination requests from taxpayers, for which they have paid a user fee.

  33. Function and Program Codes used for EP/EO Determination process are:

    Note:

    Changes to function and program codes became effective October 1, 2012.

    OFP Codes for Exempt Organization Packages
    OFP Activity Program
    150 All Data transcription from EO applications relating to the user fee for Legacy cases established in LINUS and applications processed through TEDS. 13150
    150 All Data transcription from EO Additional Payments in LINUS for applications processed through TEDS and Legacy. Additional Payments for a TEDS case is often referred to as a remit ADF package. 13510
    360 Data Transcription (manual or OCR) for EO additional payments through TEDS. EO additional documents and ADF non-remit through TEDS using an AIS document. Additional Payments for a TEDS case is processed with an AIS document using the ADF process flow.

    Note:

    Hours and volume for Completion, Verification, Manual ID and Rescan

    13510
    360 Data Transcription (manual or OCR) for EO Closed Cases through TEDS.

    Note:

    Hours and volume for Completion, Verification, Manual ID and Rescan.

    13530
    360 Data Transcription (manual or OCR) for EO applications through TEDS

    Note:

    Hours and volume for Completion, Verification, Manual ID and Rescan.

    13150
    550 Clerical support includes batching of the receipts, controlling EP work on BBTS, balancing and preparing deposit package, sorting work, cleaning of the scanner and boxing work for shipment. Operates scanner, loading and unloading documents. Remedies jam conditions, makes adjustments to the scanner, performs operator level maintenance.

    Note:

    Hours Only

    13150
    720 Doc Prep for all EO packages processed through TEDS. Checks documents for tears and folds. Makes minor repairs to documents for EO applications, EO additional payments, EO additional documents, EO Closed Cases and ADF non-remit through TEDS using an AIS document.

    Note:

    Hours only

    13150
    880 Quality review conducted for all EO packages. Hours reported only. 13150
    OFP Codes for Employee Plan Packages
    OFP Activity Program
    150 All Data transcription from EP applications relating to the user fee for Legacy cases established in LINUS and applications processed through TEDS. 72870
    150 All Data transcription relating to the user fee for 403(b) pre-approved prototype (M&P & VS),VC Submissions or EP technical cases established in TRAC. 72874
    150 All Data transcription from EP Additional Payments in LINUS for applications processed through TEDS and Legacy. Additional Payments for a TEDS cases is processed with an AIS document through the ADF process flow. 72810
    360 Data Transcription (manual or OCR) for EP additional payments, EP additional documents, ADF non-remit through TEDS using an AIS document. Additional Payments for a TEDS case are processed with an AIS document using the ADF process flow.

    Note:

    Hours and volume for Completion, Verification, Manual ID and Rescan

    72810
    360 Data Transcription (manual or OCR) for EP Closed Cases through TEDS.

    Note:

    Hours and volume for Completion, Verification, Manual ID and Rescan.

    72830
    360 Data Transcription (manual or OCR) for EP applications through TEDS

    Note:

    Hours and volume for Completion, Verification, Manual ID and Rescan.

    72870
    550 Clerical support includes batching of the receipts, controlling EP work on BBTS, balancing and preparing deposit package, sorting work, cleaning of the scanner and boxing work for shipment. Operates scanner, loading and unloading documents. Remedies jam conditions, makes adjustments to the scanner, performs operator level maintenance.

    Note:

    Hours only

    72870
    720 Doc Prep for all EP packages processed through TEDS. Checks documents for tears and folds. Makes minor repairs to documents for EP additional payments, EP additional documents, EP applications, EP Closed Cases, ADF non-remit through TEDS using an AIS document.

    Note:

    Hours only

    72870
    880 Quality review conducted for all EP packages. Hours reported only. 72870

3.45.1.3.1  (01-02-2015)
EP & EO Determination Letter Application Forms

  1. The table below provides a list of the applications that can be used to apply for a determination letter or ruling and are processed at CSPC through the Legacy system or TEDS.

    Application Form Number Description Processing System
    Form 1023 Application for Recognition of Exemption LINUS - TEDS
    Form 1023-EZ Streamlined Application for Recognition of Exemption Under IRC 501(c)(3) of the Internal Revenue Code LINUS-TEDS (via Pay.gov website only)
    Form 1024 Application for Recognition of Exemption Under IRC 501(a) LINUS - TEDS
    Form 1025 Dummy Application for IRC 501(c)(1),(11), (14), (16), (18), (21), (22), (23), AND (26), (27), (28), and 501(d). LINUS
    Form 1026 Dummy Group Ruling Application LINUS - TEDS
    Form 1028 Application for Recognition of Exemption LINUS - TEDS
    Form 1128 Application to Adopt, Change or Retain a Tax Year LINUS
    Form 3115 Application for Change in Accounting Method LINUS
    Form 8940 Request for Miscellaneous Determination LINUS - TEDS
    Form 5300 Application for Determination for Employee Benefit Plan LINUS - TEDS
    Form 5307 Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans LINUS - TEDS
    Form 5310 Application for Determination for Terminating Plan LINUS - TEDS
    Form 5310-A Notice of Plan Merger of Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities: Notice of Qualified Separate Lines of Business TEDS
    Form 6406 (obsolete as of 7-9-2007) Short Form Application for Determination for Minor Amendment of Employee Benefit Plan LINUS
    Form 5316 (AKA- Form 9999) Used to identify requests for the qualified status of a group trust LINUS - TEDS
    Form 4461 Application for Approval of Master or Prototype Defined Contribution Plan TRAC
    Form 8950 Application for Voluntary Correction Program TRAC

3.45.1.3.2  (01-02-2015)
Receipt of Work – Time Frames

  1. Unless otherwise stated, security, time frames and other required procedures will be followed according to IRM 3.8.45, 3.10.72, IRM 3.30.123 and IRM 3.45.1

  2. EP and EO applications are batched into batches of approximately five (5) applications. Five applications per batch is NOT a required number, it is only a recommended/suggested number. The applications are prepared to be processed through TEDS where the package will be imaged, data captured, verified and available to the end user through the repository. All applications must be transhipped to the EP/EO Processing Section, Cincinnati within 6 work days of receipt at CSPC. The 6 work day time frame is extended to 10 work days for 4 weeks during the Form 5300 February surge. The extended time frame is only for the EP Applications and only for the month of February. EO applications must be worked within the required 6 day time frame.

  3. For a Non-TEDS application package the six (6) work day time frame includes:

    • Depositing of the money.

    • Establish record in LINUS.

    • Shipping of the hard copy to EP/EO Processing.

  4. For a TEDS application package the six (6) work day time frame includes:

    • Depositing of the money.

    • Establish record in LINUS.

    • Scanning, Data Completion, and Verification.

    • Exporting the package to the repository.

    • Shipping of the hard copy of all package types to EP/EO Processing in Cincinnati must be completed within two work days of the images available within repository.

  5. EP/EO correspondence/additional documents (ADF packages) has a required turn around time frame of three workdays. The three work days include batching, processing through TEDS and making the image available to view in the repository. It does not include shipping of the hard copy to EP/EO Processing in Cincinnati.

  6. Shipping of the hard copy of all package types to EP/EO Processing in Cincinnati must be completed within two work days after the images are available within the repository.

  7. User Fees will be deposited according to required time frames. Refer to IRM 3.8.45, and IRM 3.30.123.

  8. Additional payments are to be batched and controlled on BBTS within one day of receipt within EP/EO Determination Deposit Unit (CSPC). Additional payments must be deposited within two workdays of receipt. See IRM 3.45.1.6.13

  9. The earliest received date in inventory will be processed first, with exceptions to the expedite cases; expedite cases take priority.

  10. All expedite packages are to be worked within two days of IRS receipt.

  11. The EP/EO Closed Cases are batched and processed as multiple batches per box. The work must be controlled on BBTS within one (1) workday of receipt at the campus. The box is split into multiple batches to assist with processing through the imaging system. No set number of packages is required per batch; however, it is recommended the box be split in half to create two batches. The EP/EO Closed Cases will be imaged, data captured, verified, and available within Documentum within 15 work days, additional time is allowed during peak time frames, but must be coordinated and agreed to by the TE/GE program analyst with oversight of the process.

  12. Additional time to process any package type " must" be coordinated and approved by TE/GE Submission Processing Programs analyst assigned oversight of the Determination Process.

  13. No process flow (example - closed cases) is to be turned off without approval by TE/GE Submission Processing Programs analyst assigned oversight of the Determination Process. If approved, the volumes that were held will need to be completed by the end of the fiscal year in which they were held.

3.45.1.3.2.1  (01-02-2015)
Control and Routing of EP/EO Determination User Fee Unit Inventory

  1. All work must be batched and controlled on the Batch/Block Tracking System (BBTS) under the appropriate program code and released after each function before the package is worked at the next function:

    Type of Work Program Code
    EO Applications - Legacy/TEDS 13150
    EP Application - Legacy/TEDS 72870
    EO Closed Cases 13530
    EP Closed Cases 72830
    EO Additional Payments 13510
    EP Additional Payments 72810
    EO Additional Document Filing (ADF) - Non-remit 13510
    EP Additional Document Filing (ADF) - Non-remit 72810
  2. The following routes are used within BBTS:

    Type of Work BBTS Routing Program Code
    EO Applications - Legacy 110, 140, 180, 150, 610 13150
    EP Application - Legacy 110, 140, 180, 150, 610 72870
    EO Closed Cases 110, 180, 450, 360, 610 13530
    EP Closed Cases 110, 180, 450, 360, 610 72830
    EO Applications - TEDS 110, 140, 180, 150, 450, 360, 610 13150
    EP Applications - TEDS 110, 140, 180, 150, 450, 360, 610 72870
    EO Additional Payments 110, 140, 180, 450, 360, 610 13510
    EP Additional Payments 110, 140, 180, 450, 360, 610 72810
    EO Additional Document Filing (ADF) - Non-remit 110, 180, 450, 360, 610 13510
    EP Additional Document Filing (ADF) - Non-remit 110, 180, 450, 360, 610 72810
  3. Each batch of work Processed through TEDS will be routed through:

    • Sorting

    • Batching/numbering

    • Payment processing

      Note:

      Not applicable to EOCC, EPCC, or EP/EO Non-Remit ADF packages

    • Document Preparation (Doc Prep)

      Note:

      Not applicable to EOCC or EPCC

    • Batch Scanning Module

    • Form Identification Module (identify forms auto)

    • Package integrity Verification Module (verifies required documents)

    • Manual Form identification (step of fix-up)

    • Rescan (step of fix-up)

    • Package Completion Module

    • Package Verification Module

    • Printing labels

      Note:

      Applicable to Application packages only

    • Electronic Stored to Documentum Module

    • Reconstitute Package Module

  4. All EP/EO Closed cases will have the Doc Prep completed prior to arriving at CSPC for imaging, with the exception on inserting the "Package" and "Batch " control sheet.

  5. If package(s) were pulled from batch for Doc Prep issues, close the batch on BBTS and forward the completed packages to EP/EO Determination Processing Section. The pulled package(s) will be processed under a new batch number and identified as fixed cases.

  6. The table below provides information for the TEDS unique Batch Control Number format per package type.

    Package Type Batch Control Number Format Format Description
    EO New Application NBBBBYYJJJ N designates that the batch is an EO application package
    BBBB is the four digit BBTS batch number that was entered by the scan operator
    YY is the last 2 digits of the year
    JJJ is the Julian date that the batch was scanned
    EP New Application ABBBBYYJJJ A designates that the batch is an EP application package
    BBBB is the four digit BBTS batch number that was entered by the scan operator
    YY is the last 2 digits of the year
    JJJ is the Julian date that the batch was scanned
    EP Additional Document Filing FBBBBYYJJJ F designates that the batch is an EP Additional Document Filing package
    BBBB is the four digit BBTS batch number that was entered by the scan operator
    YY is the last 2 digits of the year
    JJJ is the Julian date that the batch was scanned
    EO Additional Document Filing DBBBBYYJJJ D designates that the batch is an EO Additional Document Filing package
    BBBB is the four digit BBTS batch number that was entered by the scan operator
    YY is the last 2 digits of the year
    JJJ is the Julian date that the batch was scanned
    EP Closed Cases PBBBBYYJJJ P designates that the batch is an EP Closed Case package
    BBBB is the four digit BBTS batch number that was entered by the scan operator
    YY is the last 2 digits of the year
    JJJ is the Julian date that the batch was scanned
    EO Closed Cases EBBBBYYJJJ E designates that the batch is an EO Closed Case package
    BBBB is the four digit BBTS batch number that was entered by the scan operator
    YY is the last 2 digits of the year
    JJJ is the Julian date that the batch was scanned

3.45.1.3.3  (01-02-2015)
User Fee Schedule for EP and EO Determination Applications

  1. The IRS announced increases in selected user fees - including fees for letter rulings and determination letters for Employee Plans (EP) and Exempt Organizations (EO) for 2006.

  2. Effective July 1, 2006, under the revised and centralized EP determination letter program, fees for opinion and advisory letters and determination letters involving Form 5300, 5307, and 5310, which currently range from $125 to $6,500, increase to $300 to $15,000.

  3. Effective January 4, 2010, EO fees for determination letters and requests for group exemption letters, which currently range from $300 to $900, increase to $400 to $3,000.

  4. Effective February 1, 2011, EP fees for opinion and advisory letters and determination letters involving Form 5300, 5307, and 5310, which currently range from $300 to $15,000, increase to $300 to $25,000.

  5. Effective January 3, 2011, a new EO Form 8940 was added for requests for miscellaneous determination.

  6. Effective January 3, 2011, the user fees for Form 1128 and 3115 will be accepted at CSPC and processed through LINUS.

  7. Announcement 2011-43 was issued to provide transition relief to allow small organizations that have been automatically revoked to submit applications for reinstatement of tax-exempt status for a reduced used fee in the amount of $100. This transition relief ends after December 31, 2012. Use the table below to process these applications.

    Note:

    To ensure correct processing of the revocation applications and user fees, employees of EO Rulings and Agreements (R&A) will review the new applications and user fees on a daily basis. During this temporary review period, campus employees should follow the direction of R&A employees and may deviate, if necessary from the IRM procedures. The R&A employee must initial the application in the bottom left corner of page 1 of the application indicating their approval to deviate from current IRM procedures. This is only to be done for revocation applications and fees during this review process.

    If Then
    Page 5 of Form 1023 Part VII, question 2 is "Yes" , Page 1 of Form 1024, Part I, question 6 or 7 is "Yes" and was received with a user fee of $100: Process the payment through LINUS using the revocation indicator for Form 1023 or 1024 and through TEDS as a revocation application.
    Page 5 of Form 1023 Part VII, question 2 is "Yes" , Page 1 of Form 1024, Part I, question 6 or 7 is "Yes" and was received with a user fee of $400 or $850: Process the payment through LINUS using the initial application indicator for the correct application form type and scan into TEDS.
    Page 5 of Form 1023 Part VII, question 2 is "Yes" , Page 1 of Form 1024, Part I, question 6 or 7 is "Yes" and was received with a user fee in an amount other than $100, $400 or $850: Process the payment through LINUS using the Legacy indicator for an initial application for the correct application form type and do not scan into TEDS.
    If Page 1 of an application or a cover letter mentions revocation, auto revocation, reinstatement, re-apply, renew, Notice 2011-43 and/or CP 120A is attached and received without a user fee: Process as an EO non-remit application and do not scan into TEDS.
  8. Table below provides old and new user fees for EP and EO determination letters.

    Form Pay Type Fee Prior to July 1, 2006 Fee July 1, 2006 - January 3, 2010 Fee, January 4, 2010 Fee, January 3, 2011 Fee, June 2011
    EO Application User Fees    
    1023 Initial Request - Gross Receipts less than $10,000 $ 150.00 $300.00 $400.00    
    1023 Initial Request - Gross Receipts $10,000 or more $500.00 $750.00 $850.00    
    1023 Revoked orgs-Notice 2011-43         $100.00
    1024 Initial Request - Gross Receipts less than $10,000 $150.00 $300.00 $400.00    
    1024 Initial Request - Gross Receipts $10,000 or more $500.00 $750.00 $850.00    
    1024 Revoked orgs-Notice 2011-43         $100.00
    1025 Initial Request - Gross Receipts less than $10,000 $150.00 $300.00 $400.00    
    1025 Initial Request - Gross Receipts $10,000 or more $500.00 $750.00 $850.00    
    1026 Group Rulings $500.00 $900.00 $3,000.00    
    1028 Initial Request - Gross Receipts less than $10,000 $150.00 $300.00 $400.00    
    1028 Initial Request - Gross Receipts $10,000 or more $500.00 $750.00 $850.00    
    1128 Part III Section A L14       $350.00  
    3115 Part III L 23a       $275.00  
    8940 a, b or c checked       $1,000.00  
    8940 d, e, f, g, h, I checked       $400.00  
    EP Application User Fees    
    Form Pay Type Fee Prior to July 1, 2006 Fee July 1, 2006 – December 31, 2010 Fee February 1, 2011 Fee February 1,2014  
    5300 With Demo 5 and/or Demo 6 $1,250.00 $1,800.00 $4,500.00    
    5300 No Demo 5 or Demo 6 $700.00 $1,000.00 $2,500.00    
    5300 Multiple Emp. 2-10 With Demo 5 and/or Demo 6 $1,250.00 $2,300.00 $5,000.00    
    5300 Multiple Emp. 11–99 With Demo 5 and/or Demo 6 $2,000.00 $2,300.00 $5,000.00    
    5300 Multiple Emp. 100–499 With Demo 5 and/or Demo 6 $3,500.00 $15,000.00 $25,000.00    
    5300 Multiple Emp. over 499 With Demo 5 and/or Demo 6 $6,500.00 $15,000.00 $25,000.00    
    5300 Multiple Emp. 2-10 No Demo 5 and/or Demo 6 $700.00 $1,500.00 $3,000.00    
    5300 Multiple Emp. 11–99 No Demo 5 and/or Demo 6 $1,400.00 $1,500.00 $3,000.00    
    5300 Multiple Emp. 100–499 No Demo 5 and/or Demo 6 $2,800.00 $10,000.00 $15,000.00    
    5300 Multiple Emp. over 499 No Demo 5 and/or Demo 6 $5,600.00 $10,000.00 $15,000.00    
    5307 With Demo 5 and/or Demo 6 $1,000.00 $1,000.00 $1,800.00    
    5307 No Demo 5 or Demo 6 $125.00 $300.00 $300.00 $500.00  
    5310 With Demo 5 and/or Demo 6 $375.00 $1,800.00 $4,000.00    
    5310 No Demo 5 or Demo 6 $225.00 $1,000.00 $2,000.00    
    5310 Multiple Emp. 2–10 With Demo 5 and/or Demo 6 $375.00 $2,300.00 $5,000.00    
    5310 Multiple Emp. 11–99 With Demo 5 and/or Demo 6 $600.00 $2,300.00 $5,000.00    
    5310 Multiple Emp. 100–499 With Demo 5 and/or Demo 6 $1,000.00 $15,000.00 $25,000.00    
    5310 Multiple Emp. over 499 With Demo 5 and/or Demo 6 $2,000.00 $15,000.00 $25,000.00    
    5310 Multiple Emp. 2–10 No Demo 5 or Demo 6 $225.00 $1,500.00 $3,000.00    
    5310 Multiple Emp. 11–99 No Demo 5 or Demo 6 $450.00 $1,500.00 $3,000.00    
    5310 Multiple Emp. 100–499 No Demo 5 or Demo 6 $9,000.00 $10,000.00 $15,000.00    
    5310 Multiple Emp. over 499 No Demo 5 or Demo 6 $1,800.00 $10,000.00 $15,000.00    
    5316 Group Trust $750.00 $750.00 $1,000.00    
    6406 Minor Amendment No Demo 5 or Demo 6

    Note:

    Obsolete as of 7-9-2007, Rev Proc 2007-44

    $125.00 $300.00 Form 6406 was obsolete as of 7–9–2007, Rev Proc 2007–44    
  9. In accordance with the income tax treaty between the United States and Canada, Canadian registered charities are automatically recognized as exempt under 501(c)(3) without filing an application for exemption. Therefore, no user fee is required when a Canadian registered charity submits all or part of a Form 1023. If a valid or invalid user fee is submitted with the application, the application will be treated and processed as a valid user fee package. A Canadian registered charity application will only be treated as invalid if filed on an obsolete application revision.

3.45.1.3.4  (01-02-2015)
Frivolous Argument

  1. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 4.10.12.

  2. Frivolous returns are not imaged or established in LINUS. Continue to process per (3) below.

  3. Route documents on a Form 3210 to the following address:
    Compliance Services, Ogden Campus
    Frivolous Filer (FRP)
    1973 N. Rulon White Blvd, Mail Stop 4450
    Ogden, UT 84404

3.45.1.3.5  (01-02-2015)
Systems Used to Process the EP/EO Applications

  1. The Letter Information Network User Fee System (LINUS) provides TE/GE with a financial database for all Determination user fees. LINUS is an integral step in the processing of the applications. Acknowledgment notices and the EP/EO Determination Input Sheets are generated from this System.

  2. The EP/EO Determination System (EDS) is an automated system for processing determination applications. EDS is a menu-driven system with four available subsystems. As of October 1, 2009 nearly all applications are processed through TEDS, no new applications are established on EDS on the front-end.

  3. Modified Exempt Determination System (MEDS), also known as TEDS. In TEDS all documentation in an application package is scanned and data is captured as index fields. Images are available through Documentum.

  4. TE/GE Rulings and Agreements Control System (TRAC), is the system used to process the M&P and the VSC application user fees as well as VCP fees through HQEP within TRAC. HQMAPICS provides an audit trail covering a daily schedule of user fee collections for specific dates and user fee receipts by fee type.

3.45.1.3.6  ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.45.1.3.7  (01-02-2015)
Ordering Supplies

  1. Specific supplies are ordered and paid for by TE/GE, see list below:

    • Tan Pocket Folders

    • Control Sheets for EP packages processed through TEDS

    • Control Sheets for EO packages processed through TEDS

  2. The first Monday of every month CSPC management will provide a list of needed supplies and an estimated volume that is needed to the BSP:SPP analyst with oversight of the process. CSPC is required to have 45 day supply on hand.

3.45.1.4  (01-02-2015)
Sorting Applications Within the EP/EO Determination Letter Application Manual Deposit Unit - AKA Second Sort

  1. This section provides procedures for sorting the applications within the EP/EO Determination Letter Application Manual Deposit Unit.

    Note:

    For Extracting procedures refer to IRM 3.10.72, Extracting, Sorting and Numbering.

3.45.1.4.1  (01-02-2015)
Received Date and Postmark Date

  1. The EP/EO determination applications should be stamped with both the postmark and received date within the Extraction Unit; however, it is the responsibility of the EO/EP Determination Remittance Technician during second sort to verify the application was stamped correctly. This section provides procedures for the Postmark and Received Date.

  2. The EP/EO application packages are all dual stamped with the Postmark Date and the Received Date on the appropriate page of the package type. The table below provides examples of the documents that are dual stamped per the package type:

    Package Type Form / Page
    Form 5307 Form 5307 page 1
    Form 5300 Form 5300 page 1
    Form 5310 Form 5310 page 1
    Form 1023 Form 1023 page 1
    Form 1024 Form 1024 page 1
    ADF packages - Remit & Non-remit AIS

    Note:

    Do not place the stamp over the information which may be relevant to reaching a determination regarding the qualification of the plan or a bar code that is read by TEDS.

  3. The Received Date is stamped on the right.

    Note:

    The "Received Date" is the "first" IRS received date except for the ADF & EPCC/EOCC packages. Refer to paragraphs below for appropriate received dates.

  4. The Received Date for an ADF package is the date the package was received within the CSPC EP/EO Determination User Fee Unit.

  5. The Received Date for an EOCC/EPCC package is the date the package was received within the CSPC EP/EO Determination User Fee Unit.

  6. The Postmark Date is stamped on the left.

  7. Take the following action for missing or illegible postmarks:

    If . . . Then . . .
    the postmark is missing or illegible use the date stamp on the envelope as the postmark date
    there is no date stamp on the envelope use the IRS received date as the postmark date
    Faxed ADF package Use the date it was faxed to CSPC EP/EO Determination User Fee Unit
  8. It is imperative to determine the correct postmark and received date. The control date for EP and EO applications are taken from the postmark date.

    Note:

    If the postmark or received date is a future date from the current date, verify the date with the manager or lead for correction. Future dates must not be used.

  9. For EP and EO the beginning of the declaratory judgment date is determined by the control date and for EO the control date determines if the organization has timely submitted the application.

  10. 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.

  11. The IRS received date is captured for all packages processed through TEDS. The IRS received date must be captured during the initial steps of scanning the batch.

3.45.1.4.2  (01-02-2015)
EO Applications With Remit, (Form 1023, 1024, 1025, 1026, 1028, 1128, 3115 and Form 8940)

  1. Sort the work in numerical order

    • Form 1023 - Application for Recognition of Exemption - 501 (c)(3)

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

    • Form 1025 - Applications requesting exemption for which there is no application, a print of IDRS BMFOL is used in place of the application

    • Form 1026 - A request for group exemption for which there is no application, a print of IDRS BMFOL is used in place of the application. Organizations will request to be recognized as central organization in their cover letter, providing a list of their related subordinate organizations

    • Form 1028 - Sec 521 Farmer's Cooperative

    • Form 1128 - Application to Adopt, Change or Retain a Tax Year

    • Form 3115 - Application for Change in Accounting Method

    • Form 8940 - Request for Miscellaneous Determination - 507, 509(a), 4940, 4942, 4945 and 6033.

  2. Additional sort for the EO applications are as follows:

    • TEDS Process

    • Obsolete Version

    • Insufficient User Fees

    • Expedite Request

    • Follow up Applications

    • Failure to Establish (FTE)

    • Congressional Letters

    • VEBA applications

  3. Sort and associate the EO applications as follows:

    1. Review submission for a Congressional Letter.

    2. Scan for EXPEDITE criteria. If applicable, place application in a pink folder for identification by the EP/EO Determination Section in Cincinnati.

      Note:

      Expedite cases processed through TEDS must have the expedite editing completed during Doc Prep.

    3. Refer to IRM 3.45.1.3.2.4 to determine if the EO Applications requesting expedite process should be processed as an expedite application.

    4. All expedite applications must be kept separate from the other applications and reported on the TE/GE Daily Release Report. Refer to Expedite procedures in IRM 3.45.1.9.

    5. Verify the Employer Identification Number (EIN) to ensure validity, (ie 9 digit).

    6. If the EIN is not present, or valid, search through the remainder of the application for a valid EIN.If one is found, verify the EIN via IDRS research. If an EIN is found, write the EIN in "RED" on the application and the Form 8718, or part XI User Fee Information for the Form 1023.

    7. If unable to find a valid EIN, put the entire application package in the Entity basket for IDRS research.

      Note:

      If Form SS-4 is found within the application package, place it on the top of the package before placing it in the Entity basket.

    8. Form 8718 received with a revocation application does not need Line 3 of the form marked. Only Lines 1 and 2 need to be completed.

    9. Thumb through the application package to ensure there are not other applications or remittances within the submission.

    10. Verify the check is made payable to United States Treasury.

    11. Write the money amount in the top right corner of Form 8718. For Form 1023 write the money amount on page 12, Part XI - User Fee Information directly above the EIN. Do not write the application number in the top left corner.

    12. Occasionally you will receive a "multi," Multiple remittances used for paying one fee; or a "split" , one remittance used for paying fees on multiple applications.

    13. If a multi or split is received, a notation must be made in the upper left hand corner of the Form 8718, or page 12 of the application. showing how many checks were received and the total fee received. M-N (M= multi, N= number of checks received),

      Note:

      Omit the dollar sign, decimal following zeros when writing dollar amounts, (e.g., $250.00 will be written as 250)
      EXCEPTION: Annotate cents when actual cent amount is received, (e.g., $250.75 will be written as 250.75)

    14. On Form 1026 write "Gr. Ruling" in the upper right corner.

    15. Remove the staples from the check and paper clip the check to the front of the Form 8718.

    16. Stagger the application package documents in the following order, except for the Form 1023 .
      Form 8718
      Application
      Form 8821 or Form 2848, if applicable
      Cover Letter

    17. Assemble the Form 1023 in the following order:
      Form 1023 checklist
      Application - Form 1023 and Schedules A-H, as required
      Form 2848, Power of Attorney and Declaration of Representative (if filing)
      Form 8821, Tax Information Authorization (if filing)
      Expedite request (if requested)
      Form 5768 (if filing)
      All other documents as filed by the filer including explanations, financial data, and printed materials or publications.
      Form 8718, if one was filed with the application.

    18. The envelope must be "torn down" , leaving only the front of the envelope attached to the application package.

    19. Verify all necessary items have been date stamped properly

    20. Bind applications together

    21. Band applications in packs of 5, when possible

      Note:

      DO NOT mix form types

    22. Attach Pink Batch Ticket to front of pack

  4. The Batch Ticket contains the following information:

    1. EO 1023, 1024, 1025, 1026 or 1028 W/R (use appropriate form number)

    2. Rec. Date

    3. Vol XX

    4. Employee Initial

  5. If an EO application is received from the filer and has been returned to the applicant from EO Determination processing, the application will be processed as a new application. EO cases will no longer be processed as a RESUB. The following actions will be followed:

    • Circle out all prior DLNs, postmark dates, and received dates.

      Note:

      Do not cross them out; for audit purposes the prior DLN must be available to view.

    • Circle out all prior annotations of prior user fees.

    • Stamp and process the application with a new DLN.

  6. For additional information on procedures for perfecting the payment document, see IRM 3.8.45, Manual Deposit Process.

  7. Form 1025 must have an IDRS print of BMFOLO to verify the organization's address.

  8. Form 1026 must have an IDRS print of BMFOLO to verify the organization is in current status "01" and to obtain an address for the organization. If status is not "01," see your work leader.

  9. Forms 1128 and 3115 are not processed through TEDS.

  10. If a Non-IRS application is received from the filer, process as an IRS application if information is available to deposit money. If information is missing, refer to procedures for incomplete application and payment perfection process.

3.45.1.4.2.1  (01-02-2015)
Interactive Form 1023

  1. As of October 1, 2013, a new Interactive version of Form 1023 was released to the public to assist filers with the completion of the application form. The form will look nearly identical to the current non-interactive form with one exception. At the end of the form's title at the top of page 1, a (99) will appear on the Interactive version of the Form 1023.

  2. The Interactive forms must be batched separately from the non-interactive Form 1023 and placed in purple folders instead of the tan folders normally used for EO cases.

  3. They must be labeled as Interactive Form 1023 and shipped separately to:
    550 Main Street
    FOB Room 4114
    Attn: EO Determination Processing Section, Adjustment Unit
    Cincinnati, OH 45202

3.45.1.4.2.2  (11-19-2014)
Form 1023-EZ (Pay.gov)

  1. Form 1023-EZ will be available for use as of July of 2014. It is a streamlined version of the Form 1023 application form and must be filed electronically through the www.pay.gov website only. If received by mail, return it to the filer. This form will be processed electronically from Pay.gov to MEDS directly. No paper processing will take place for this version of the form.

  2. The user fee will be paid through www.pay.gov and downloaded to LINUS as outlined in 3.45.1.16.1. The user fee payments will be identified by a DLN beginning with 26 in LINUS.

3.45.1.4.2.3  (01-02-2015)
VEBA Applications

  1. Sort Form 1024 applications received with "VEBA" written across the top of the application from the other applications.

  2. Process the application per the procedures for processing the Form 1024 applications.

  3. Transship the VEBA applications in a separate box to EO/EP Processing Unit.

  4. Provide the count of the VEBA applications on the TE/GE Release report with the other Form 1024 applications. Do Not break the count out separately.

3.45.1.4.2.4  (01-02-2015)
Obsolete EO Applications Revision Dates

  1. EO Division has approved returning EO applications if they are filed on an obsolete revision. The table below provides the valid version. All other revisions are considered obsolete and will be processed as an obsolete form.

    Form Purpose of Form Valid Revision Date
    8718 User Fee Form

    Note:

    If application is received with invalid revision, CSPC will prepare valid revision

    1/2010, 6/2006
    1023 Application for Exemption for 501(c)(3) 6/2006
    1024 Application for non 501(c)(3) subsections 9/1998
    1028 Application for Exempt for Farmers' Co-ops (IRC 521) 9/2006
    8734 Form for Advance ruling follow-up cases 1/2004
  2. Applications filed on an application other than the valid revision will be returned to the filer by the EO Determination Processing Section.

  3. Obsolete applications must be sorted from the other EO applications during second sort. They are not to be batched with the valid revisions. Refer to procedures in section above for EO Applications with Remit.

  4. If the filer submits their application on an obsolete version and the user fee is insufficient, the application will be processed as an obsolete application. Refer to table below for sorting obsolete applications filed as an initial submission:

    If and then process as
    application is filed on an obsolete version with an incorrect user fee, obsolete application
    application is filed on an obsolete version with an incorrect user fee and a request for expedite treatment obsolete application
    application is filed on an obsolete version a request for expedite treatment obsolete application
    application is filed on an obsolete version with correct user fee obsolete application
    No application. Only Form 8718 or pg. 12 for Form 1023 with correct user fee obsolete application
    No application. Only Form 8718 or pg. 12 for Form 1023 with incorrect user fee obsolete application

3.45.1.4.2.5  (01-02-2015)
Insufficient User Fee

  1. EO Division has approved returning EO applications to the filer if filed with an insufficient User Fee.

  2. EO Applications filed with an insufficient user fee will be returned to the filer by the EO Determination Processing Section if the additional user fee is not received within 90 days.

  3. The EO applications with insufficient user fees must be sorted from the other EO applications. All other sorting procedures apply. Refer to procedures in section above for EO Applications with Remit.

  4. If the application is filed on an obsolete form revision and received with an insufficient user fee, sort and process the application as an obsolete application.

  5. If the filer is asking for expedite treatment and has submitted an insufficient user fee, sort and process the application as an insufficient user fee application.

  6. Insufficient user fee applications must have a portion of the user fee submitted with the application. If the application is given a non-remit DLN, it is not considered an insufficient user fee application. The application is processed as a non-remit application.

  7. Refer to 3.45.1.2.3 for valid user fee amounts.

  8. The only exception to the procedures above is if the application is from a Canadian registered charity. In accordance with the income tax treaty between the United States and Canada, Canadian registered charities are automatically recognized as exempt under 501(c)(3) without filing an application for exemption. Therefore, no user fee is required when a Canadian registered charity submits all or part of a Form 1023. If a valid or invalid user fee is submitted with the application, the application will be treated and processed as a valid package. A Canadian registered charity application will only be treated as invalid if filed on an obsolete application revision.

3.45.1.4.2.6  (01-02-2015)
Sorting Expedite Applications

  1. EP/EO applications that request expedited processing, and meet criteria will be processed within 2 work days, forwarded to EP/EO Determination Processing Section and separated from the other applications. All special expedites, such as applications as a result of a disaster will be processed according to time frames given in specified disaster procedures.

  2. When processing an expedite application through TEDS the following procedures must be followed.

    • Batched separately from other applications.

    • Place hard copy package in pink folder.

    • Expedite letter is placed behind the "Other Document Control Sheet" as the first document during Doc Prep.

    • Annotation is required during Doc Prep to identify the application is to be processed as an expedite. Refer to expedite indicators for TEDS.

    • Priority at the time of scanning must be set at "1" .

    • Expedite indicator is captured during Data Completion and verified during Data Verification.

  3. Requests for expedited treatment of an application must be made in writing and must contain a compelling reason why the case should be worked ahead of other applications. Generally, expedited treatment will be granted if the application has a grant pending and the failure to secure the grant may have an adverse impact on the organization's ability to continue operations.

  4. EO applications requesting expedite processing will not qualify as an expedite if filed on an invalid version, submitted as a non-remit application or received with an insufficient user fee.

  5. Treat as an expedite application if the application states the purpose of the newly created organization is to provide disaster relief to victims of emergencies such as flood and hurricanes.

3.45.1.4.2.6.1  (01-02-2015)
Applications Received For Hurricane Sandy - November 2012

  1. All Form 1023 applications and/or cover letters that have Disaster Relief: "Hurricane Sandy" written at the top of the application or some statement referring to the disaster relief indicated on the application or within the cover letter will be treated as an expedite application. Refer to IRM 3.45.1.9 for expedite procedures.

  2. If the application is processed through TEDS the "001-Proposed Expedites" is selected for the expedite indicator.

  3. If form is an obsolete form, process the request as an obsolete application.

  4. If the application is received with an insufficient user fee, process the request as an insufficient application.

  5. If the application is received as a non-remit application, process the request as a non-remit.

3.45.1.4.2.6.2  (01-02-2015)
Applications Received For Hurricane Irene - August 2011

  1. All Form 1023 applications and/or cover letters that have Disaster Relief: "Hurricane Irene" written at the top of the application or some statement referring to the disaster relief indicated on the application or within the cover letter will be treated as an expedite application. Refer to IRM 3.45.1.9 for expedite procedures.

  2. If the application is processed through TEDS the "001-Proposed Expedites" is selected for the expedite indicator.

  3. If form is an obsolete form, process the request as an obsolete application.

  4. If the application is received with an insufficient user fee, process the request as an insufficient application.

  5. If the application is received as a non-remit application, process the request as a non-remit.

3.45.1.4.2.6.3  (01-02-2015)
Applications Received For the Earthquake and Tsunami in Japan - March 2011

  1. All Form 1023 applications and/or cover letters that have Disaster Relief: "Japanese Earthquake/Tsunami" written at the top of the application or some statement referring to the disaster relief indicated on the application or within the cover letter will be treated as an expedite application. Refer to IRM 3.45.1.9 for expedite procedures.

  2. If the application is processed through TEDS the "001-Proposed Expedites" is selected for the expedite indicator.

  3. If form is an obsolete form, process the request as an obsolete application.

  4. If the application is received with an insufficient user fee, process the request as an insufficient application.

  5. If the application is received as a non-remit application, process the request as a non-remit.

3.45.1.4.2.6.4  (01-02-2015)
Applications Received For Haiti Earthquake Disaster - January 2010

  1. The Commissioner of Internal Revenue, pursuant to delegation by the Secretary, has determined that the Haiti earthquake occurring in January 2010 is an event of a catastrophic nature under § 139(c)(3). Therefore, the Haiti earthquake is designated as a qualified disaster under § 139 of the Internal Revenue Code.

  2. All Form 1023 applications and/or cover letters that have Disaster Relief: "Haiti Earthquake" written at the top of the application or some statement referring to the disaster relief indicated on the application or within the cover letter will be treated as an expedite application. Refer to IRM 3.45.1.9 for expedite procedures.

  3. If the application is processed through TEDS the "001-Proposed Expedites" is selected for the expedite indicator.

  4. If form is an obsolete form, process the request as an obsolete application.

  5. If the application is received with an insufficient user fee, process the request as an insufficient application.

  6. If the application is received as a non-remit application, process the request as a non-remit.

3.45.1.4.2.6.5  (01-02-2015)
Applications Received For China Earthquake Disaster - May 2008

  1. All Form 1023 application and/or cover letters that have Disaster Relief: "China Earthquake" written at the top of the application or some statement referring to the disaster relief indicated on the application or within the cover letter will be treated as an expedite application. Refer to IRM 3.45.1.9 for expedite procedures.

  2. If the application is processed through TEDS the "001-Proposed Expedites" is selected for the expedite indicator.

  3. If form is an obsolete form, process the request as an obsolete application.

  4. If the application is received with an insufficient user fee, process the request as an insufficient application.

  5. If the application is received as a non-remit application, process the request as a non-remit.

3.45.1.4.2.6.6  (01-02-2015)
Applications Received For State of California Wildfire Disaster

  1. All Form 1023 applications and/or cover letters that have Disaster Relief: "State of California Wildfire" written at the top of the application or some statement referring to the disaster relief indicated on the application or within the cover letter will be treated as an expedite application. Refer to IRM 3.45.1.9 for expedite procedures.

  2. If the application is processed through TEDS, the "001-Proposed Expedites" is selected for the expedite indicator.

  3. If form is an obsolete form, process the request as an obsolete application.

  4. If the application is received with an insufficient user fee, process the request as an insufficient application.

  5. If the application is received as a non-remit application, process the request as a non-remit.

3.45.1.4.2.6.7  (01-02-2015)
Indian Ocean Tsunami Relief

  1. IRC 170 of the Internal Revenue Code of 1986 allows a taxpayer to treat any contribution made in January 2005 as if the contribution was made on December 31, 2004, if such contribution is a cash contribution made for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami for which a charitable contribution deduction is allowable under IRC 170 of the Internal Revenue Code of 1986.

  2. New organizations seeking tax-exempt status to provide relief to victims of the December 2004 tsunami in Southeast Asia should apply by filing Form 1023 and write at the top of the form "Tsunami Relief." The IRS will give such applications immediate attention.

  3. Tsunami Relief requests will be treated as an expedite application and placed inside a pink folder.

  4. If the application is processed through TEDS, the "001-Tsunami Expedites" is selected for the expedite indicator.

3.45.1.4.2.6.8  (01-02-2015)
Applications filed indicating that they are for Hurricane Katrina , Rita & Wilma

  1. All Form 1023 applications and/or cover letters that have Disaster Relief: Hurricane Katrina, Hurricane Rita or Wilma written at the top of the application or disaster relief indicated within the cover letter will be treated as an expedite application.

  2. If form is an obsolete form, process the request as an obsolete application.

  3. If the application is received with an insufficient user fee, process the request as an insufficient application.

  4. If the application is received as a non-remit application, process the request as a non-remit.

  5. The following paragraph was issued to the public concerning the hurricane and how the public should submit the Form 1023:
    Newly formed Hurricane relief organizations should write Disaster Relief: Hurricane Katrina, Rita or Wilma at the top of the IRS application Form 1023, Application for Recognition of Exemption from Federal Income Tax Under IRC 501(c)(3) of the Internal Revenue Code, and on the envelope. The IRS will give such applications immediate attention.

  6. If the application is processed through TEDS, the "001-Katrina Expedites" is selected for the expedite indicator.

3.45.1.4.3  (01-02-2015)
Sorting EP Applications with Remit (Form 4461, 5300, 5307, 5310, 5310-A, 5316 and Form 6406)

  1. The work is sorted in numerical order, Form 4461 through Form 9999.

  2. The following are applications filed for EP

    Form Number Description
    4461 Application for Approval of Master or Prototype or Volume Submitter Defined
    4461-A Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan
    4461-B Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plan; Mass Submitter Adopting Sponsor or Practitioner
    5300 Application for Determination for Employee Benefit Plan
    5307 Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans
    5310 Application for Determination for Terminating Plan
    5310–A Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Line of Business
    5316 Application for Group or Pooled Trust Ruling
    6406 Short Form Application for Determination for Minor Amendment of Employee Benefit Plan

    Note:

    Per Rev Proc 2007-44 the Form 6406 is obsolete effective July 9, 2007.

  3. If an organization requests to file as a group trust, they may do so with a cover letter. This request is considered to be a "Form 9999/5316" .

  4. Make sure that all applications that are received in the same envelope or are identified in the mail room as applications that came in together stay together. It is important that these applications stay together.

  5. The following information is required on the Form 8717. If any of the information is missing, the employee sorting must fill in the missing information.

    Note:

    ALL approved editing must be done in "RED" no other editing should be done on the document.

    • Line 1 - Name of plan sponsor

      Note:

      If two entity names are listed on the "Sponsors' Name Line" , research IDRS to find the correct sponsor's name.

    • Line 2 - Sponsor's employer identification number (EIN)

    • Line 3 - Plan Number

    • Line 4 - Plan Name

    • Line 5a thru 5h - appropriate indicator box

  6. When the required information is missing, the following steps are to be taken, refer to table below:

    Required Field If missing If found If not on application or within package
    Name of plan sponsor Research application for name of plan sponsor If found, write the information in "RED" on the Form 8717. Research IDRS to find the correct sponsor's name
    Sponsor's employer identification number (EIN) search through the remainder of the application for a valid EIN. If an EIN is found, verify the EIN via IDRS and write the EIN in "RED" on the application and the Form 8717. put the entire application package in the Entity basket for IDRS research.
    Plan Name search on the application for the plan name If found, write the information in "RED" on the Form 8717. Edit the information in red on the application and the Form 8717 as "PLAN"
    Plan Number search on the application for the plan number If found, write the information in "RED" on the Form 8717. Edit the information in red on the application and the Form 8717 as "999"
  7. Verify the employer identification number (EIN) is present and valid, (i.e. 9 digit number).

    • Verify the EIN is the same as on the application . If not, place application in the Entity Basket for additional research.

    • If Form SS-4 is found within the application package, place it on the top of the package before placing it in the Entity basket.

    • Thumb through the application package to ensure that there are not other applications or remittances within the submission.

  8. Verify the check is made payable to United States Treasury.

  9. Write the money amount in the top right corner of the Form 8717.

    Note:

    Occasionally you will receive a "multi" , Multiple remittances used for paying one fee; or a "split" , one remittance used for paying fees on multiple applications.

  10. If a multi or split is received, a notation must be made in the upper left hand corner of the 8717, showing how many checks were received and the total fee received.

    Note:

    M-N (M= multi, N= number of checks received).

    Note:

    Omit the dollar sign, decimal following zeros when writing dollar amounts, (e.g., $250.00 will be written as 250).
    EXCEPTION: Annotate cents when actual cent amount is received, (e.g., $250.75 will be written as 250.75).

  11. See table below for additional required editing on the Form 8717:

    If Transaction Type . . . Then notate as . . . Description
    Multi M-nn When more than one payment submission is attached
    Split S-nn When payment submission is split between applications
    Memo Entry ME When payment submissions are processed at another campus and application is processed at CSPC
  12. If an EP application is received from the filer and has been returned to the applicant from EP Determination processing, the application will be processed as a new application. Effective November 15, 2006 EP Determination Section asked that the cases no longer be processed as a RESUB. The following actions will be processed as follows:

    • Circle out all prior DLNs, postmark dates, and received dates.

      Note:

      Do not cross them out; for audit purposes the prior DLN must be available to view.

    • Circle out all prior annotations of prior user fees.

    • Stamp and process the application with a new DLN.

  13. Organize the application package documents in the following order:
    Form 8717
    Application
    Form 8821 or Form 2848, if applicable
    Cover Letter

  14. The envelope must be "torn down" , leaving only the front of the envelope attached to the application package.

  15. Verify all necessary items have been date stamped properly.

  16. Band application in packs of five (5). The count of 5 is just a general rule; more or less can be considered a batch with no impact to the filer.

    Note:

    DO NOT mix form types unless they came in together.

  17. Attach Orange Batch Ticket to front of pack.

  18. The Batch Ticket contains the following information:

    1. Appropriate form number W/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.3.1  (01-02-2015)
Sorting Form 4461 - Volume Submitter (VS) Specimen Plans

  1. If block "5g(1)" on the Form 8717 is checked, it is treated as a Volume Submitter Specimen Plan. The User Fee of $1,500.00 per plan is required.

  2. Volume Submitter Plans must have a VS# written on top of the Form 8717 before it can be processed through LINUS. If no VS# is present, complete Form 3210 and send the submission to:

    Internal Revenue Service
    Employee Plans - Room 5106
    Attn: Volume Submitter Coordinator
    P.O. Box 2508
    Cincinnati, OH 45201

    Internal Revenue Service
    Employee Plans - Room 5106
    Attn: Volume Submitter Coordinator
    550 Main St.
    Cincinnati, OH 45202

3.45.1.4.3.2  (01-02-2015)
Sorting Form 5300, 5307, 5310, 5316 and Form 6406

  1. Verify the check is made payable to United States Treasury.

  2. Write money amount in the top right corner of Form 8717.

  3. Paper clip check to the front of the Form 8717.

  4. Verify all documents have been properly date stamped.

  5. Ensure no other applications are enclosed in the submission.

  6. If Form 5300 is received with a 1012 letter attached (letter number can be found in bottom right hand corner of each page of the letter), process the Form 5300 as a new submission and do not associate with the previously filed Form 5300 or pull an Additional Information Sheet (AIS) from MEDS.

  7. As of June 17, 2002, the IRS issues a unique number to any Power of Attorney (POA) who wishes to have their submissions (Forms 5307 and/or 5300) kept together to be worked in the same area of the country.

    Note:

    Referred to as the Green Number.

  8. To participate, the POA must have at least 30 applications that will be filed at one time. The POA can not request a specific area and/or agent receive their submissions.

  9. Sponsors will be issued a number that must be written on every application in green ink on the upper left-hand corner of the first page of the application.

  10. Band together all of the items above in packs of five (5).

  11. Attach Orange Batch Ticket to front of pack, except for the Form 5307, which has a Blue Batch Ticket.

  12. The Batch Ticket contains the following information:

    1. Appropriate form number W/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

  13. When Form 6406 has completed processing through LINUS, it must be transhipped directly to the following address:

    Note:

    The form is not established in EDS or TEDS.

    Internal Revenue Service
    550 Main St.
    FOB Room 2405
    Attn: EP Lead Technical Screener
    Cincinnati, OH 45201

3.45.1.4.3.2.1  (01-02-2015)
Unprocessable EP Applications

  1. EP application packages will be considered unprocessable if any of the following information is missing. The package will be forwarded to the "Exception Sub-Process" to research for missing items. All editing MUST be done in RED .

    • Page 1 of the application

    • Form 8717

    • Name- Block 1a

    • Address - Block 1a

    • Employer Identification Number (EIN) - Block 1b

    • Plan Number - block 4b

    • Postmark date

    • Received date

3.45.1.4.3.2.2  (01-02-2015)
Sorting Form 5300 — Remit Multiple Employer Plans

  1. A Multiple-employer plan is a plan that is maintained by more than one employer and may file for a separate determination letter using Form 5300.

3.45.1.4.3.2.2.1  (01-02-2015)
Form 5300 - Multiple-Employer Remit Lead Plan

  1. Verify the check is made payable to United States Treasury.

  2. Write money amount in the top right corner of Form 8717.

  3. Paper clip check to the front of the Form 8717.

  4. Flag the application that has the exact same EIN in item 1b (Rev 9-2001) or item 1h (Rev 4-2011) and the exact same plan name in item 4a of Forms 5300 as in item (2) and (3) of Form 8717, respectively.

  5. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    Note:

    Verify correct POA is with the appropriate application.

  6. Verify all documents have been properly date stamped.

  7. Ensure no unrelated applications are enclosed in the submission.

  8. Copy the first page of the Form 5300 Lead Plan application and attach the copy to the top batch of the Form 5300 applications filed for the participating employers.

  9. Attach Batch Ticket to front of pack.

  10. The Batch Ticket contains the following information:

    1. Appropriate form number W/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.3.2.2.2  (01-02-2015)
Form 5300 - Multiple-Employer With Participating Employers

  1. Prepare a Form 8717 if one is not provided by the filer.

  2. The following information is required on the Form 8717 if prepared by IRS:

    • Schedule Fee indicator of the Lead Plan

    • Write "0" in the top right corner of Form 8717

  3. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    Note:

    Verify correct POA is with the appropriate application.

  4. Verify all documents have been properly date stamped.

  5. Ensure no unrelated applications are enclosed in the submission.

  6. Associate the copy of the Form 5300 Lead Plan to the folder of the first Form 5300 participating employer's application.

    Note:

    This copy will assist EP Rulings and Agreement in re-associating the lead plan with the participating employer's plans.

  7. Batch Ticket to front of pack.

  8. The Batch Ticket contains the following information:

    1. Appropriate form number N/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

  9. The envelope will not be copied and attached to the participating employer's applications. The envelope will remain attached to the application for the lead plan.

  10. When possible all Form 5300 applications for the participating employers are to be batched in the same batch. This will assist in keeping all the applications together,

3.45.1.4.3.2.3  (01-02-2015)
Sorting Form 5310 - Application for Determination for Terminating Plan

  1. Plan sponsors or administrators of pension, profit-sharing, or other deferred compensation plans use Form 5310 to ask IRS to make a determination on the plan's qualification status at the time of the plan's termination.

  2. The lead plan is required to pay the required user fee. All other concurrently filed Forms 5310 are not required to pay a user fee.

3.45.1.4.3.2.3.1  (01-02-2015)
Form 5310 - Application for Determination for Terminating Plan - Remit Multiple Employer (Lead) Plan

  1. Verify the check is made payable to United States Treasury.

  2. Write money amount in the top right corner of Form 8717.

  3. Paper clip check to the front of the Form 8717.

  4. Flag the application that has the exact same EIN in item 1b and the exact same plan name in item 4a of Forms 5310 as in item (2) and (3) of Form 8717, respectively.

  5. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    Note:

    Verify correct POA is with the appropriate application.

  6. Verify all documents have been properly date stamped.

  7. Ensure no unrelated applications are enclosed in the submission.

  8. Copy the first page of the Form 5310 Lead Plan application and attach the copy to the top batch of the Form 5310 applications filed for the participating employers.

  9. Attach Batch Ticket to front of pack.

  10. The Batch Ticket contains the following information:

    1. Appropriate form number W/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.3.2.3.2  (01-02-2015)
Form 5310 - Application for Determination for Terminating Plan - Participating Employers

  1. Prepare a Form 8717 if one is not provided by the filer.

  2. The following information is required on the Form 8717 if prepared by IRS:

    • Schedule Fee indicator of the Lead Plan

    • Write "0" in the top right corner of Form 8717

  3. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    Note:

    Verify correct POA is with the appropriate application.

  4. Verify all documents have been properly date stamped.

  5. Ensure no unrelated applications are enclosed in the submission.

  6. Associate the copy of the Form 5310 Lead Plan to the folder of the first Form 5310 participating employer's application.

    Note:

    This copy will assist EP Rulings and Agreement in re-associating the lead plan with the participating employer's plans.

  7. Batch Ticket to front of pack.

  8. The Batch Ticket contains the following information:

    1. Appropriate form number N/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

  9. The envelope will not be copied and attached to the participating employer's applications. The envelope will remain attached to the application for the lead plan.

  10. When possible all Form 5310 applications for the participating employers are to be batched in the same batch. This will assist in keeping all the applications together.

3.45.1.4.3.2.4  (01-02-2015)
Sorting Form 5316 AKA Form 9999- Remit

  1. Form 9999 was created because there was no designated application form for a Group Trust. Form 5316 should now be used to apply for a Group Trust. A group trust may request a determination letter by writing a cover letter and requesting the approval of such trust.

  2. The following steps are taken to prepare package for processing:

    1. Print IDRS INOLES using the definer code "P" .

    2. Print IDRS INOLES without the P if IDRS message is received "Record not found. "

    3. Attach the INOLES research to the front of Form 8717.

    4. Write "Money amount" in the top right corner of Form 8717.

    5. Flag the cover letter (this acts as the application).

    6. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    7. Verify all of the documents have been properly date stamped.

    8. Band together all of the above documents.

    9. Band together in packs of five (5) when possible

    10. Attach blue batch ticket to front of pack.

  3. The batch ticket contains the following information:

    1. Form 9999 W/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.4  (01-02-2015)
Sorting EP and EO Applications that are Non-Remit

  1. This section provides procedures for sorting applications received and processed as non-remit.

  2. Throughout this section the Form 8718 is referred to, for the Form 1023 Part XI, User Fee information takes the place of the Form 8718.

3.45.1.4.4.1  (01-02-2015)
EO Applications Non-Remit

  1. EO application are Forms 1023, 1024, 1025, 1026, 1028 and 8940.

  2. All non-remit applications require up-front research to determine how the application is to be processed.

  3. If the Form 1023 non-remit application has a Canadian address the filer is not required to submit a user fee. The income tax treaty between the United States and Canada recognizes a Canadian registered charity exempt under 501(c)(3). No user fee is required when a Canadian registered charity submits all or part of a Form 1023.

  4. The form 1023 for the Canadian organization will receive a Non-Remit DLN.

  5. If application is filed on an invalid version, application will be processed as an obsolete application. No additional research is required. See IRM 3.45.1.4.2.4 for valid revision dates.

  6. Non-Remit applications are not established on EDS.

  7. The following rules apply to "Non-Remit Correspondence."

    1. Prepare Form 8718, if necessary.

    2. Edit in the money field of the Form 8718 "0" .

    3. The user fee amount is stated on Line 7 of Form 8940 and does not require Form 8718.

    4. Review each submission for a Congressional Letter.

    5. Scan the entire submission including the cover letter for any indication that the application was previously submitted.

    6. Research LINUS to determine the appropriate procedures to process the application.

      Original Application Filed on Obsolete Version
      LINUS Research shows and then and
      Prior application received and processed as an obsolete application correct user fee was paid with original application and no additional money received with follow-up application process application as a Non-Remit Application do not establish case in EDS.
      Prior application received and processed as an obsolete application insufficient user fee was paid with original application and no additional money received with follow-up application process application as a Non-remit application do not establish in EDS
      Prior application received and processed as an obsolete application insufficient user fee was paid with original application and additional money received with follow-up application. LINUS shows total user fee a valid amount. process application as a valid application process through TEDS
      Prior application received and processed as an insufficient User Fee application No user fee received and received on valid version Process as a Non-remit application do not establish in EDS
      Prior application received and processed as an insufficient User Fee application No user fee received and received on valid version Process as a Non-remit application do not establish in EDS
      No prior application was received No user fee received and filed on a valid version Process as a Non-remit application do not establish in EDS
      Original Application Filed as Insufficient User Fee
      LINUS Research shows and then and
      Prior application received and processed as an Insufficient application no additional money received with follow-up application process application as a Non-Remit Application Do not establish case in EDS.
      Prior application received and processed as an Insufficient application insufficient user fee was paid with original application and additional money received with follow-up application. LINUS shows total user fee a valid amount. process application as a Follow-Up application Process through TEDS
    7. Verify the Employer Identification Number (EIN) to ensure validity. If no EIN can be found, place the case in the Entity basket with a Form SS-4, if one is available, on top.

    8. Cut down envelope to ensure all checks have been removed.

  8. Sort and associate the application as follows:

    1. Verify an indicator has been marked on the Form 8718.

    2. Complete Form 8718, if needed.

    3. Write "O" in the upper right corner of the Form 8718.

    4. Flag the application if it shows a different address than on EDS.

    5. Flag the POA, if present.

    6. Verify all necessary items have been properly date stamped.

    7. Circle out all previous DLNS and date stamps.

    8. Bind the submission together.

    9. Batch submissions in packs of five (5), when possible.

    10. Attach a yellow Batch Ticket to front of pack.

  9. The ticket contains the following:

    1. Appropriate form number N/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.4.1.1  (01-02-2015)
Sorting Follow-Up Non-Remit Applications

  1. A Follow-Up application is an application that has been previously submitted and has received a letter from the IRS requesting additional information.

  2. A Follow-up application can also be a result of a prior application submitted as an obsolete application. The follow-up application can only be processed as a "Valid " application if the correct user fee was paid and filed on a valid form revision.

  3. Applications are considered a Follow-up application if LINUS shows a valid user fee paid and the user fee has not been refunded, identified as dishonored or shows a bracket around the money amount. Do not process Non-Remit Applications as a Follow-up application unless the following condition occurs.

    LINUS research shows and then and and
    Prior application received and processed as an obsolete application correct user fee was paid process application as a Follow up Application process application through TEDS using postmark date from the new received application identify application as a follow-up to obsolete application . Place application in a purple folder.
    Prior application received and processed as an obsolete application insufficient user fee was paid process application as a non-remit application Do not process as a Follow-Up Application Do Not establish in EDS  
    Prior application received and processed as an insufficient User Fee application No additional user fee received Process as a non-remit application Do not process as a Follow-Up Application do not establish in EDS  

3.45.1.4.4.1.2  (01-02-2015)
Sorting EO FTE Non-Remit

  1. An FTE letter is sent to an organization when no response is received on an additional information request. The status is closed on EDS when an FTE letter is sent out. FTE letters begin "Our letter dated ddmmyyyy asked you to send us additional information."

  2. Sort and associate the submission as follows:

    1. Research EDS to determine that the case is in status "11 or 12" .

    2. If case shows status 11 or 12, process application as an "I" case.

    3. Batch Form 1023 and Form 1024 FTE separate.

    4. Complete Form 8718, if needed, and flag behind the EDS sheet.

    5. Write "O" in the upper right corner of the Form 8718.

    6. Circle out any previous received dates and DLNs.

    7. Paper clip the check to the front of the Form 8718.

    8. Flag the POA, if present.

    9. Verify all necessary items have been properly date stamped.

    10. Bind the submission together.

    11. Band submissions in packs of five (5), when possible.

    12. Attach yellow batch ticket to front of pack.

  3. If the application shows a different address than EDS, use the most current information.

    Note:

    To determine which is most current, compare the signature date on the application and the last status date on EDS.

  4. The batch ticket contains the following information:

    1. 1023 FTE N/R (use appropriate form number)

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.4.1.3  (01-02-2015)
Sorting Form 8734 - Support Schedule For Advance Ruling Period

  1. The Form 8734 is filed at the end of the five year advance ruling period. The due date is within 90 days after the end of the advance ruling period. Some organizations which have not completed a tax year consisting of at least 8 months used to receive an advance ruling determination. The Form 8734 enables the IRS to determine the foundation code of the organization. A user fee may be required for Form 8734. If a fee is received with Form 8734, process the fee through LINUS as Form 8940 and send the 8734 to the correspondence team at the federal building in Cincinnati to be set up in EDS. Although the advance ruling process was made obsolete by the 990 regulations as of June 9, 2008, some organizations whose advance ruling periods ended prior to that date may still submit a Form 8734.

  2. The Form 8734 is not processed through TEDS.

  3. The Form 8734 must have a BMFOL print pulled and attached to all Form 8734s. The entity information is to be captured from the Form 8734, unless it is missing from the Form 8734; then the data is captured from the BMFOL print.

  4. If an organization provides a copy of the Form 990 Schedule A, it may be used in lieu of a completed Form 8734 if it contains sufficient entity information.

  5. Process as follows:

    1. Place Form 8734 on top of the submission.

    2. Flag the Power of Attorney (if submitted).

    3. Flag any notice of a change of an address.

    4. Print IDRS BMFOLO.

    5. Attach BMFOLO print, page 1 & 2, to the front of all Form 8734.

    6. Verify Form 8734 has been properly date stamped.

    7. Band together all of the above documents.

    8. Batch in packs of 10 when possible.

    9. Attach a yellow batch ticket to front of pack.

  6. The batch ticket contains the following information:

    1. ADV Ruling Form 1023 N/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.4.2  (01-02-2015)
Sorting EP Applications Non-Remit

  1. EP application form numbers are 5300, 5307, 5310, 6406, 4461, and 5316/9999.

  2. All applications received together must stay together, with the exception of the cases processed through TEDS.

  3. The following rules apply to "Non-Remit Correspondence:"

    1. Prepare Form 8717, if necessary

    2. Verify the Employer Identification Number (EIN) to ensure validity. If no EIN can be found, place the case in the Entity basket with a Form SS-4, if available, with the Form SS-4 on top of the application

    3. Cut down envelope to ensure all checks have been removed

3.45.1.4.4.2.1  (01-02-2015)
Sorting Form 5300, 5307, 5310, 5316, 4461, or 6406

  1. Process as follows:

    1. Write "0" in the top right corner of Form 8717

    2. Flag the application form

    3. Flag the Power of Attorney (if submitted)

    4. Verify all required documents have been properly date stamped

    5. Ensure no other applications are enclosed in the submission

    6. Band together all of the items above.

    7. Batch applications in packs of five (5) when possible

    8. Attach white batch ticket to front of pack

  2. The batch ticket contains the following information

    1. Form 5300, 5307, 5310, 5316, 4461, or 6406, (use appropriate form)

    2. Rec date

    3. Vol XX

    4. Employee Initial

3.45.1.4.4.2.2  (01-02-2015)
Sorting Form 5300 — Multiple Employer Plans Non-Remit Lead Plan

  1. A Multiple-employer plan is a plan that is maintained by more than one employer and may file for a separate determination letter using Form 5300.

  2. The lead plan is required to pay the required user fee. All other concurrently filed Forms 5300 are not required to pay a user fee.

3.45.1.4.4.2.2.1  (01-02-2015)
Form 5300 - Multiple-Employer Lead Plan

  1. Write "0" money amount in the top right corner of Form 8717.

  2. Flag the application that has the exact same EIN in item 1b and the exact same plan name in item 4a of Forms 5300 as in item (2) and (3) of Form 8717, respectively.

  3. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    Note:

    Verify correct POA is with the appropriate application.

  4. Verify all documents have been properly date stamped.

  5. Ensure no unrelated applications are enclosed in the submission.

  6. Keep the Non-remit lead plan and the non-remit participating employer's plans together.

  7. Attach Batch Ticket to front of pack.

  8. The Batch Ticket contains the following information:

    1. Appropriate form number N/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.4.2.2.2  (01-02-2015)
Form 5300 - Multiple-Employer A Participating Employers

  1. Prepare a Form 8717 if one is not provided by the filer.

  2. The following information is required on the Form 8717 if prepared by IRS:

    • Schedule Fee indicator of the Lead Plan

    • Write "0" in the top right corner of Form 8717

  3. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    Note:

    Verify correct POA is with the appropriate application.

  4. Verify all documents have been properly date stamped.

  5. Ensure no unrelated applications are enclosed in the submission.

  6. Batch Ticket to front of pack.

  7. The Batch Ticket contains the following information:

    1. Appropriate form number N/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

  8. The envelope will not be copied and attached to the participating employer's applications. The envelope will remain attached to the application for the lead plan.

  9. When possible all Form 5300 applications, lead plan and participating employers are to be batched in the same batch. This will assist in keeping all the applications together.

3.45.1.4.4.2.3  (01-02-2015)
Sorting Form 5310 — Applications for Determination for Terminating Plan - Non-Remit Lead Plan

  1. Plan sponsors or administrators of pension, profit-sharing, or other deferred compensation plans use Form 5310 to ask IRS to make a determination on the plan's qualification status at the time of the plan's termination.

  2. The lead plan is required to pay the required user fee. All other concurrently filed Forms 5310 are not required to pay a user fee.

3.45.1.4.4.2.3.1  (01-02-2015)
Form 5300 - Terminating Lead Plan

  1. Write "0" money amount in the top right corner of Form 8717.

  2. Flag the application that has the exact same EIN in item 1b and the exact same plan name in item 4a of Forms 5310 as in item (2) and (3) of Form 8717, respectively.

  3. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    Note:

    Verify correct POA is with the appropriate application.

  4. Verify all documents have been properly date stamped.

  5. Ensure no unrelated applications are enclosed in the submission.

  6. Keep the Non-remit lead plan and the non-remit participating employers together.

  7. Attach Batch Ticket to front of pack.

  8. The Batch Ticket contains the following information:

    1. Appropriate form number N/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.4.2.3.2  (01-02-2015)
Form 5310 - Terminating Plans - Participating Employers

  1. Prepare a Form 8717 if one is not provided by the filer.

  2. The following information is required on the Form 8717 if prepared by IRS:

    • Schedule Fee indicator of the Lead Plan

    • Write "0" in the top right corner of Form 8717

  3. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    Note:

    Verify correct POA is with the appropriate application.

  4. Verify all documents have been properly date stamped.

  5. Ensure no unrelated applications are enclosed in the submission.

  6. Batch Ticket to front of pack.

  7. The Batch Ticket contains the following information:

    1. Appropriate form number N/R

    2. Rec Date

    3. Vol XX

    4. Employee Initial

  8. The envelope will not be copied and attached to the participating employer's applications. The envelope will remain attached to the application for the lead plan.

  9. When possible all Form 5310 applications, lead plan and participating employers are to be batched in the same batch. This will assist in keeping all the applications together.

3.45.1.4.4.2.4  (01-02-2015)
Sorting Form 5310-A if processed through Legacy

  1. This form is used to notify the IRS if plans are involved in a merger, consolidation, transferring assets, or acting as a Qualified Separate Lines of Business (QSLB). They usually submit more than 1 Form 5310–A. Float forms to the top for processing and the other form to the back of the first. Form 8717 is "not" applicable for a Form 5310-A because there is no user fee involved.

    1. Determine the surviving plan by reviewing all of the attachments and the cover letter.

    2. Place the Form 5310-A with the surviving plan on line 3a on top.

    3. Highlight the surviving plan (if unable to determine, highlight the plan on line 3a).

    4. Staple Form 5310-A showing the reversal of the consolidation or merger (surviving plan on line 5c) to the back of the Form 5310-A containing the surviving plan on line 3a.

    5. Flag the Power of Attorney Form 2848 or 8821 (if the sponsor's name is the same as the Form 5310-A on the top and plan number is the same as the surviving plan).

    6. Verify all documents have been properly date stamped.

    7. Band together all of the above documents.

      Note:

      For QSLB omit b,c,d, and e procedures.

3.45.1.4.4.2.5  (01-02-2015)
Sorting Form 5316 AKA Form 9999- Non-Remit

  1. Form 9999 was created because there was no designated application form for a Group Trust. Form 5316 is now used to apply for a Group Trust. A group trust may request a determination letter by writing a cover letter and requesting the approval of such trust.

  2. The following steps are taken to prepare package for processing:

    1. Print IDRS INOLES using the definer code "P" .

    2. Print IDRS INOLES without the P if IDRS message is received "Record not found. "

    3. Attach the INOLES research to the front of Form 8717.

    4. Write "0" in the top right corner of Form 8717.

    5. Flag the cover letter (this acts as the application).

    6. Flag the Power of Attorney Form 2848 or 8821 (if submitted).

    7. Verify all of the documents have been properly date stamped.

    8. Band together all of the above documents.

    9. Band together in packs of five (5) when possible

    10. Attach white batch ticket to front of pack.

  3. The batch ticket contains the following information:

    1. Form 9999 NR

    2. Rec Date

    3. Vol XX

    4. Employee Initial

3.45.1.4.4.3  (01-02-2015)
Sorting Miscellaneous Correspondence Non-Remit

  1. Miscellaneous "Non-Remit" correspondence can be any of the documents below:

    • Memo entry applications with accompanying Form 2221.

      Note:

      Memo Entries will always be processed as "with remit"

    • An EP or EO application without page 1 included.

    • An EO Group Exemption Request, which is processed as described in Sorting Form 1026.

    • An EP Group Trust Request, which is processed as described in Sorting Form 9999.

    • A Volume Submitter Specimen Plan.

    • Correspondence required to be routed to Tax Payer Assistance (TPA).

    • An interested party letter.

    • Correspondence required to be routed to the Volume Submitter Coordinator.

    • An answer to IRS TE/GE request for additional information addressed to a specific revenue agent.

    • Form 5768 - Election/Revocation of Election - route to EO Entity, M/S 6052, Ogden, Utah if received separate from an application.

    • Correspondence requesting those items listed on Form 8940 such as Advance approval of certain set-asides described in IRC 4942(g)(2), Reclassification of foundation status or Termination of private foundation status.

    • Form 2424 - Account Adjustment Voucher.

    • Misrouted correspondence that does not pertain to TE/GE.

  2. All correspondence should be stamped with the R&C EP/EO Determination User Fee Units date stamp.

    Note:

    This provides the date that the correspondence was received within the unit.

  3. 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.

3.45.1.4.4.4  (01-02-2015)
Incomplete EO & EP Applications - Non-Remit

  1. EP and EO applications can be processed when required pages are missing as long as you can determine the application form number by reviewing the pages received in the application package. Form numbers are usually found in the top left corner of each page of the application. Refer to Doc Preparation for procedures when required pages are missing.

  2. If page 1 is missing, proceed as follows:

    1. Research LINUS and EDS to verify there is not an existing open case

    2. Research IDRS using INOLES, with a "P" for EP and BMFOLO for EO.

    3. Attach the INOLES or BMFOLO prints in lieu of the first page of the application

    4. Flag the Power of Attorney, if submitted.

    5. Verify all required documents have been properly date stamped

    6. Band together all of the above documents.

    7. Band together in pack of five (5) when possible

    8. Attach white batch ticket to front of pack for EP and yellow batch ticket to front of pack for EO

  3. If required pages are missing from Form 5307 version March 2008:

    1. If page one and three are missing, INOLE IDRS screen print is used in place of page one. INOLE print provides data needed for page one and page three.

    2. If page three is missing, a page three is prepared by IRS and inserted as part of the package. The plan number is edited as "999" , the plan name will be captured as "Plan" .

  4. The batch ticket contains the following information:

    1. Indicated appropriate N/R Form

    2. Rec Date

    3. Vol XX

    4. Employee Initial

  5. If additional research does not provide entity information to process the application, proceed as follows:

    • Route incomplete application to EP/EO Determination Processing Section. Identified as an incomplete non-remit application.

    • Transship incomplete applications separate from all other applications. Do not include them on the TE/GE daily release report.

3.45.1.4.5  (01-02-2015)
Processing TE/GE Misdirected Correspondence

  1. Route this correspondence in an interagency envelope to

    TE/GE Division
    Correspondence Unit
    J. W. Peck FOB
    Room 4024

  2. The table below lists the types of correspondence that should be routed. However, if any of the items listed below come in with an Additional Information Sheet (AIS), process as an Additional Document Filing (ADF).

    Request for:
    Status
    Expedite (no application enclosed)
    Amendments
    Terminations
    Name and address changes
    Copies of determination letters
    Termination of private foundation status
    Form 8718 with no check or application
    POA forms with no application
    Schedule A with no check
    Undeliverable Acknowledgment Letters
    Advance rulings with no financial information
  3. All correspondence should be stamped with the R&C EO/EP Determination User Fee Unit's date stamp.

    Note:

    This provides the date that the correspondence was received within the unit.

3.45.1.4.6  (01-02-2015)
Correspondence regarding IRC 501(c)29

  1. When correspondence is received regarding IRC 501(c)29, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. When a user fee accompanies the correspondence, process the fee through LINUS Legacy using a BMFOL print.

3.45.1.4.7  (01-02-2015)
Processing Interested Party Letters

  1. When a member of a pension plan writes to the IRS to voice concerns regarding the plan, it is known as "An Interested Party Letter. "

  2. Forward all Interested Party Letters to:

    EP/EO Determination Processing Section
    FOB
    Room 4024


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