7.21.1  Determination Letter Applications  (01-01-2003)

  1. The EO Automated Processing Procedures provides guidelines for processing determination applications. This manual discusses the various systems used to process determination applications.

  2. These procedures apply to all EO employees processing determination applications.  (01-01-2003)

  1. The Letter Information Network User System (LINUS) is used to process the determination letter application upon receipt in the Cincinnati Submission Processing Center. The initial input data for user fee is transmitted to the EP/EO Determination System (EDS). The Form 2221, acknowledgment letters and the EO Determination Input Sheet are generated from this System.

  2. EDS is an automated system for processing determination application. EDS is a menu-driven system with four available subsystem.

    1. Data Transcription Subsystem (DTS) is used to enter the application information on the EDS database and process the determination to closing.

    2. Inventory Control Subsystem (ICS) replaces EACS as the system which tracks cases from opening to closing. EACS continues to function in the Cincinnati Submission Processing Center as the link between EDS and Exempt Organizations Business Master File.

    3. Letter Generation Subsystem (LGS) provides a means to automatically generate additional information and closing letters.

    4. Management Information Subsystem (MIS) generates inventory reports and employee roster reports.

  3. The use of DTS and LGS are mandatory. DTS creates records for all documents entered and stores the records for use in LGS. EDS creates action history records which identify each action taken and the employee who took the action. In order to detect security breaches, local letter generation systems are not permitted. The exceptions to the use of LGS are as follows:

    1. If a letter does not exist for a specific situation or the existing letters are inappropriate, a manually prepared letter may be used (Note that if a pattern letter or DO letter exists that covers the situation but is not on EDS, use the pattern or DO letter). See (4) below for instructions regarding the use of locally developed letters.

    2. If the automated letter generation system is non-operational for a period of time that would hamper the normal workflow, the Processing Branch Manager may authorize the use of manually prepared letters. This would include use of nationally approved (DO) letters or pattern letters described in various sections of IRM Part VII. The letters exhibited in the manual, will be used as pattern letters when the system is non-operational.

  4. Locally developed letters must meet national standards for letter format, content and style. This includes, if applicable, the printing of the appropriate OMB approval number and the letter number according to the printing specification used by the Tax Forms and Publications Division in Headquarters. The area office must request Headquarters approval for any locally developed letters and local changes made to letters approved for national use.

  5. Correspondex and the Centralized Authorization File (CAF) are no longer to be used for EO determination letter cases.

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