7.15.1  Employee Plans User Manual Introduction

Manual Transmittal

March 07, 2014

Purpose

(1) This transmits revised IRM 7.15.1, Employee Plans TEDS User Manual, Employee Plans User Manual Introduction.

Material Changes

(1) This IRM is updated to reflect the change in the chapter and subsection titles.

(2) This IRM is updated throughout with editorial changes.

(3) IRM 7.15.1.2 is updated to reflect the changes in the Intranet links.

(4) IRM 7.15.1.4 is revised to clarify the names of the user community.

(5) IRM 7.15.1.6 is revised to remove the reference regarding the reviewing of cases on TEDS by the EP Determinations Quality Assurance staff.

(6) IRM 7.15.1.6 is revised to remove the reference to storage of final determination letters in TEDS.

(7) Added IRM 7.15.1.7, TEDS Future Enhancements.

Effect on Other Documents

IRM 7.15.1 dated June 07, 2011 is superseded.

Audience

TE/GE Employee Plans

Effective Date

(03-07-2014)

Robert Choi
Director, Employee Plans
Tax Exempt and Government Entities

7.15.1.1  (03-07-2014)
Overview

  1. Tax Exempt Determination System (TEDS) is a Web-based information system that provides an electronic case and inventory management system used across TE/GE Determination units. This IRM is an introduction to the material in IRM 7.15, Employee Plans TEDS User Manual. The user manual contains procedures for employees in the Employee Plans (EP) function for processing the determination application in TEDS.

  2. TEDS functionality includes:

    • Real time access to inventory data.

    • Reduced cycle time through electronic transfer of case files and online review.

    • Increased uniformity and consistency in processing cases.

    • Interfacing with Letter and Information Network User-fee System (LINUS).

    • Interfacing with legacy systems Employee Plans-Exempt Organizations Determination System (EDS) to establish and update master file entities and account information.

    • Providing information to management for work planning and resource management.

  3. TEDS stores images of original determination applications and associated data along with subsequent related documentation in an electronic Records Repository. TE/GE employees have fast access to TEDS electronic imaging allowing them to render quick assistance to Determination Specialists.

7.15.1.2  (03-07-2014)
Windows Based

  1. TEDS looks and feels like a common Microsoft Outlook application. The system is user friendly, requiring basic computer skills such as locating data files, using tool bars, printing files and file maintenance.

  2. An employee who is uncomfortable using Windows or applications such as Word, Excel or Acrobat, may take advantage of several avenues to help improve computer skills.

    Windows Tutorial http://serp.enterprise.irs.gov/databases/learning.dr/windows/page1.htm
    Mouse Tutorial http://serp.enterprise.irs.gov/databases/learning.dr/mouse/page1.htm
    Microsoft Office & Adobe The IRS Electronic Learning Management System (ELMS) has several courses: https://elms.web.irs.gov/
    Reference Books http://www.books24x7.com/login.asp?ic=0

7.15.1.3  (06-07-2011)
System Support

  1. The TE/GE Business Systems Planning Office has program management responsibility for TEDS.

  2. As part of this responsibility, TE/GE Operational Program Support (TOPS) Analysts provide functional support and informational bulletins to TEDS users.

  3. Information on requesting help with TEDS is located in IRM 7.15.2, Accessing the Tax Exempt Determination System.

7.15.1.4  (03-07-2014)
User Community

  1. TEDS allows a community of users to electronically access the case files within the system.

  2. TEDS users include:

    • Determination Specialists (including Screeners and Quality Assurance Reviewers)

    • Group Secretaries/Clerks

    • Processing Clerks

    • Unpostable Clerks

    • User Fee Adjusters

    • Group Managers

    • Area Managers

    • National Unassigned Inventory (NUI) Managers

    • TE/GE Operational Program Support (TOPS)

    • Functional Security Managers

    • Records Managers

    • Researchers I

    • Researchers II

    • Researchers III

7.15.1.5  (03-07-2014)
Case Processing

  1. The Cincinnati Submission Processing Center (CSPC) performs 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. See IRM 3.45.1, Processing Employee Plan and Exempt Organization Determination Applications and User Fees.

  2. The final determination letter and closing documents, including some auto closures, continue to be prepared in EDS and all closing information is still processed to the Master File through its existing process.

  3. LINUS continues to be the system of record for all user fee payments, refunds, and adjustments. All application packages processed at CSPC continue to be stamped with either "remit DLN" or "non-remit DLN" , as appropriate. Unpostable reconciliations and updates to the master file continue to be made through EDS. See IRM 3.45.1Processing Employee Plans and Exempt Organizations Determination Applications and User Fees.

  4. Forms 10132, EP Attachment, are inserted between various document types to assist TEDS with document identification and electronic indexing.

  5. Both sides of each sheet of paper are scanned. Blank pages are deleted after scanning. TEDS captures and stores electronic images in tagged image file format (TIFF). Envelopes are not scanned. Non-scannable items are notated on an input sheet which is scanned into TEDS.

  6. Data fields from the application packages and related forms (e.g., Forms 2848, 8717, etc.) are manually transcribed at CSPC. Optical character recognition (OCR) is used to automatically transcribe data fields from Form 5307.

  7. After a case has been scanned, images and data are verified as readable and correct. An application package containing unreadable images is re-scanned.

  8. After scanning and verification, all documents are reassembled and placed in a case file that has a printed label attached to the outside. See Figure 7.15.1-1 for a sample of the EP case label format.

  9. The paper copies of application packages are shipped to the Cincinnati Processing Unit. See IRM 7.11.1Employee Plans Determination Letter Program.

    Figure 7.15.1-1

    Control Date: 03/01/2006 Case Grade: 12
    Name: New Horizons EP Co. Form # 5307
    Case #: EP-2006090-000001 Type of Request: I
    EIN: 12-3456789 Plan #: 002
    Case Classification: Merit  
    Potential Dup. #: EP 2006089  
      BBTS #: 6090
    DLN: 12345678901234 Non-Scan Item: N

    Note:

    The potential Dup. # field will only appear when there is a duplicate case associated with the new determination application.

7.15.1.6  (03-07-2014)
TEDS Determination Process

  1. The introduction of TEDS resulted in significant changes throughout the EP Determinations case processing system.

  2. The processes include:

    1. Creation of a unique TEDS case number. The TEDS case number does not replace the EDS case number but is populated in addition to the EDS case number.

    2. Running of Business Rules to determine, the classification, category, grade, user fee status. See IRM 7.15.3, Tax Exempt Determination System (TEDS) Employee Plans (EP) Business Rules.

    3. Transmission of case data transmit from TEDS to the Legacy Systems. Status updates to EDS and LINUS case data are performed automatically as well as manually.

    4. Auto-Closure recommendations for Form 5307 cases.

    5. Automatic closure to the TEDS Records Repository for Forms 5310-A.

    6. Case history record updates to reflect any new information such as case assignments, status updates, transition to manual case processing, etc.

    7. Electronic storage of case images and data in the TEDS Records Repository.

    Note:

    To ensure efficient case processing, with managerial consent, some cases established in TEDS will be manually processed through EDS.

  3. TEDS provides a case chronology record for each case. The case chronology is automatically updated by TEDS for some entries such as case assignment. Specialists can make case chronology entries to cases in their inventory and can view all the entries. Other users can only view the entries they themselves make.

  4. Currently TEDS transmits case data to Correspondence Letter System (CORRESPONDEX, CRX). From this data the auto-closure determination letters are generated by CRX.

  5. Future enhancements to TEDS will include the letter generation feature for all types of determination letters.

7.15.1.7  (03-07-2014)
TEDS Future Enhancements

  1. Future enhancements to TEDS will include:

    1. Letter generation feature for all types of determination letters.

    2. Auto Closures for Form 5300, Application for Determination for Employee Benefit Plan and Form 5310, Application for Determination Upon Termination.

    3. LINUS functionality integration.

    4. Updating data directly into Business Objects.


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