Reviews applications and issues opinion letters on whether the form of the plan meets the qualification requirements, and

Issues DLs for plans that meet the requirements of the code. (IRM 7.11.1).

The DL is the end product after a specialist reviews the application package and concludes the plan is qualified.

Tax Exempt Determination System (TEDS) is the primary system for processing DL applications, but we continue to use the Employee Plans-Exempt Organizations Determination System (EDS) as our system of record to close cases and generate DLs.

EDS is a menu-driven system that enable you to choose functions from an available options list. When you select a valid option, it will display an input screen or another submenu. When you complete an option, the higher-level menu appears so you may select another option or exit EDS.

EP Rulings and Agreements

EP Examinations

EP Program Management Office

EP Determinations

EP Technical

EP Voluntary Compliance

TLS (987) sends case requests via email to the primary administrative associate (Admin) with cc to the back-up admin, the program support manager, and the specialist’s group manager.

Revenue Agents (512) send their case orders to their manager for approval. If approved, the manager will forward the email to the primary Admin for processing.

Specialists send a case request email that includes the specialist’s grade, series 987 (TLS), 512 (Revenue Agent), group number and total number of cases requested.

Specialists may request up to five determination cases unless the manager approves more.

Review weekly email from the analyst to verify if any cases were identified for assignment. Assign cases to specialist if they are commensurate with the grade of the specialist requesting cases.

Assign determination cases in the order listed on the Case Assignment spreadsheet. There are some exceptions, such as related cases. Assign Forms 5300, 5310 and 5316 in status 52 and Forms 5307 in status 62.

Assign cases generally to a specialist whose grade is commensurate with the grade of the case. You can assign lower-graded cases to higher graded specialists to meet the control date order case assignment requirement. This does not raise the case grade. The spreadsheets have a tab where there can be special instructions. You should not necessarily assign lower graded cases.

Admin enters the specialist’s name and date of case assignment. Save all changes to the spreadsheet.

After the spreadsheet is updated, Admin sends an email reply to 'all' indicating you have filled the case request.

Notify the manager via email that cases were updated to 74PC for closure.

Include in the body of the closing email: case name, TEDS case number and the type of closing letter (i.e., 5274, 1132). Include as attachments the Case Chronology Record (CCR), Form 5621, final closing letter and POA cover letter (Letter 937-A).

When you receive a closing email from a specialist, the case should be in Status 74PC (Proposed Closure) on TEDS. Check the approved box in TEDS and forward the closing email to the Admin.

Update the case to Status 21 on TEDS.

Use OS Get It Tickets for cases that cannot be updated due to a variety of reasons.

Close the application on EDS, only if the application updates to Status 21 on TEDS.

If application closes, go to IRM 7.11.14.3.4, Step 3 - Finalizing the Closing Letter

If the case becomes “unpostable” go to IRM 7.11.14.3.2, Unpostable.

Forward the information to the Unpostables Clerk at tege.epeo.unpostable@irs.gov using the EDS case number and the name control (first four letters of the case name).

Notify the program support manager, if the Unpostables Clerk does not reply within 48 hours.

Close the case in EDS.

Do not date or sign the closing letter(s).

Forward the closing e-mail to the quality administrative assistant, and cc the quality analyst and quality manager. Make the subject line of the email: "TEDS Mandatory Review Case" .

On the Shared Server, name the requests a request type. Review the requests and label them with the correct request type (example: LC for letter correction) and name (example LC – ABC Company).

If it’s a Correspondence Letter for an open case, forward to the assigned specialist.

If a Closing Letter and address appear correct, scan and have it added to the CS Workload Spreadsheet for more research to be completed.

Give EP Requests a file tracking number based on the type of request, the WebETS month of numbering, and the receipt number. Record the tracking number and data on the Customer Service Workload Tracking Spreadsheet on the shared server.

Request Type:
Reprints = R.
Letter Correction = LC.
Status = S.
Other = O.
FOIA = F.
Not Employee Plans = NEP.
Associations = A.
Interested Party Comments = IPC.

The first four numbers are based on the WebETS month in which we receive the request. For example, requests received during the February 2021 WebETS month have "2102" as the first four numbers.

The next three numbers are a three-digit receipt number, starting with "001" . For example, the first receipt is numbered 001 and the 100th receipt is numbered 100.

Update spreadsheet with specialist assigned, and date.

Move assigned requests to specialist’s folder on Shared Server.

Send specialist email with list of assigned requests and place in folder.

Name of Plan Sponsor.

Plan Sponsor’s EIN.

Plan Number.

Plan Name.

Year letter was issued (helpful but not required).

Name of the EP Examiner making the request.

Detailed information needed.

A response date. This will generally be 24 hours.

Research for the case and pull requested documents.

Email the requested documents to the requesting CS Specialist and CC both the CS manager and their manager.

Review the provided documents and verify correct and complete.

Forward the documentation to the requesting EP Examiner.

Create a folder on the shared server that will contain the (i) the original request, (ii) a copy of the email to the admin staff, and (iii) a copy of the final email to the EP Examinations staff.

Correct the letter using the applicable letter from the repository. Don’t correct the letter in EDS. Correct all necessary letters. (Employer, POA1 and POA2).

Correct letter as necessary and add the required letter appropriate paragraph or caveat (such as "This letter replaces prior letter issued" ).
5274 = Paragraph 28 for version 12-2020 and 34 on versions 02-2020 and before if using repository letter.
1132 = Paragraph 18 if using Repository letter version 05-2020.
1520 = Complete the "supersedes" paragraph in the body of the Letter 1520 version 05-2020.

Mail corrected letters.

Send an electronic copy of the following items to the Assigned Admin Assistant who imports them into the TEDS case file: (i) The written request for the letter correction, (ii) A copy of the corrected letters, and (iii) The Case Chronology Record (CCR).

Print a copy of the above information with a copy of the Application Identification Sheet (AIS) and give to the above Admin Assistant.

Call the POA or employer (ER) as applicable and discuss why we won’t correct the letter. Attempt to contact twice. If unable to reach after the second attempt close the request without further action.

If no answer, leave a voicemail. Don’t include any PII in your voicemail.

Send all documentation and written request to Admin staff to scan into the TEDS case file.

Contact the Program Support manager to notify them of the caveat or letter language that needs to be updated.

Send an Outlook reminder to Programs and Support manager, Customer Service manager, Staff Assistant, Program Assistant and Area managers.

Record the request in the Weekly Customer Service Numbers spreadsheet, “Delayed Requests” tab. Update the tab with the Customer Service Number, Name of Employer, Date of Submission, Date Assigned, Reason for the Delay and Outlook Reminder Sent (Y or N).

Program Support manger: Complete the Form 14768, Request for New or Revised Correspondence, and submit the form and draft correspondence to Office of Taxpayer Correspondence or TE/GE Requests - *TE/GE Letters & Notices (tege.letters.notices@irs.gov).

The current month’s TEQMS case selections are made on the last day of the WebETS cycle. QAS gets the list on the Monday following the close of the cycle.

The CS specialist will hold any letter correction requests received for cases closed in the current month until the TEQMS selections are made.

Sort through and label requests on a weekly basis.

Send the list of case names of letter requests to QAS Admin Assistant on a weekly basis to check if QAS has any of the cases in inventory.

CS specialist will send the letter correction request to QAS Admin Assistant.

QAS Admin Assistant will import the request into the TEDS working folder and update the inventory spreadsheet with a comment stating, “Customer Service Request.”

CS specialist will follow-up with QAS every two weeks for a status update.

The QAS Reviewer will let the QAS Admin Assistant know the result of the letter correction request when they notify them that they have completed their TEQMS review.

The QAS Admin Assistant will notify the CS specialist the result of the letter correction review for example, agreed with the Employer/Power of Attorney (ER/POA) request and revised letters issued; disagreed with the ER/POA request however, other errors were identified, and a revised letter was issued; disagreed with the ER/POA request and no revised letter issued.

The QAS Admin Assistant will update the spreadsheet with the completion date and add a comment regarding the result of the letter correction review.

The CS specialist will send the letter correction request to the QAS Admin Assistant.

The QAS Admin Assistant will, (i) Import the request into the TEDS working folder and notify the reviewer; and (ii) Update the inventory spreadsheet with a comment stating, “Customer Service Request.”

The CS specialist will follow-up every two weeks for a status update.

The reviewer will let the QAS Admin Assistant know the result of the letter correction request when they notify them that they have completed their TEQMS review.

The QAS Admin Assistant will notify the CS specialist the result of the letter correction review, for example, agreed with the ER/POA request and revised letter issued; disagreed with the ER/POA request however, other errors were identified, and a revised letter was issued; disagreed with the ER/POA request and no revised letter was issued.

The QAS Admin Assistant will update the spreadsheet with the completion date and add a comment regarding the result of the letter correction review.

QAS will stamp and mail the corrected letters and import them into the TEDS case file.

The CS specialist will contact the requestor to let them know that we disagreed with their request however, other errors were found, and a corrected letter has been issued.

QAS will stamp and mail the letters and import them into the TEDS case file.

No action would be required on the CS specialist’s part.

If QAS has the case open, QAS will review the letter correction request and issue a new letter, if applicable, and notify the CS specialist of its disposition; whether a new letter was issued, or the request denied.

If QAS has closed the case, verify if a letter correction was issued. If the letter was not corrected for the error that the taxpayer identified, and the CS specialist agrees with the correction, the CS specialist will process the letter correction.

Is the number of participants 26 or greater?

If under 26 participants, we can only process requests made by the employer, a participant in the plan or the authorized representative identified on Form 2848.

If 26 participants or greater, the public can request a copy of the determination letter.

Send a copy of the reprinted letter with an AIS sheet to the Florence Processing to scan into the TEDS case file.

Check EDS to verify case closure and reprint the letter from EDS. Send a copy of the reprinted letter with AIS sheet to the Florence campus to be scanned into the TEDS case file.

If a letter wasn’t created in EDS, contact original specialist for help to get the repository letter that was created or the Form 5621 that was prepared for the case.

Disclosure rules still apply. If a third party is requesting, (not the ER, POA or participant), research the plan’s latest filed Form 5500 to verify that the number of participants is 26 or greater.

If TEDS/EDS doesn’t show a determination letter or application, research the Form 5500’s for the characteristic code of 3D. This could indicate that the plan is covered under a pre-approved plan document and therefore, the opinion or advisory letter is treated as a determination letter per Announcement 2011-82. You can access Form 5500’s through either IDRS or the EFAST2 system.

Call and discuss with the requestor.

On EDS, update the letter to include two caveats.

Add caveat 7 with the variable cumulative list. For DC pre-approved plans the 2004, 2010, or 2017 cumulative list. For DB pre-approved plans the 2006 or 2012 cumulative list.

Add caveat 8 with applicable variable. For DC Plans “contribution.” For DB Plans “benefit.”

Print AIS sheet.

Send the documents to the Campus with instructions to scan the documents into TEDS.

Add a CCR entry into the TEDS case file to notify the specialist assigned the case that the plan sponsor/POA sent additional correspondence to be associated with the case file.

If no answer, leave a voicemail. Don’t leave PII in your voicemail.

If requestor doesn’t return call within 7 calendar days, call again.

If no answer, leave a voicemail.

If the requestor doesn’t call back within 7 calendar days of the 2nd voicemail, close request.

Call the ER/POA and verify the Entity information they provided in the initial request, (EIN, Name, Date submitted).

Get your manager’s approval to have application reestablished and confirm that it can be established under original postmark date.

Provide copy of proof of submission.

Request that the ER/POA submit complete application directly to you.

If the User Fee was submitted and cashed, and you can’t find it on LINUS, request a copy of the front and back of the cancelled check.

When you receive a copy of the check, send an email to Adjustments to ask them to locate the user fee, *TE/GE -EO-Adjustments.

When you receive the application, make a copy.

Give the application to the Administrative Staff to send to Processing in Florence, KY to establish. Provide a control date for the Administrative Staff to date the application. The Administrative Staff sends the application on a Form 3210 to:

Keep request open until the application is established. When the case is established, close the request.

Interested parties are not entitled to confidentiality and therefore do not need to be sanitized.

Anonymous comments aren’t considered interested party comments and are not given to the employer.

The written request for the copies.

Case Chronology Record (CCR).

The employer.

Current plan participants.

Former employees, such as certain retired and terminated employees who have a vested right to plan benefits.

Beneficiaries or deceased former employees who are receiving benefits or are entitled to receive future plan benefits.

Look for information showing that the participant is entitled to benefits under the plan:
Copy of annual benefits statement.
W-2’s showing current participant in plan.

Plan document, including any amendments or restatements.

Correspondence related to the application.

IRS Determination letter for the plan.

Participant names or compensation.

Closing Agreement documentation, Voluntary Correction Program submission or examination issues if present.

Any part of the letter or document which does not directly relate to qualification. (26 CFR 301.6104(a)-3(d)).

Any other communication that doesn’t directly support the application.

Any information the IRS determines may adversely affect national defense.

Items that are identified as a trade secret.

If an application is closed in status "03" Incomplete, this is not an application under consideration before us or has been ruled on, and therefore is not disclosable per 26 CFR 301.6104-2.

A pre-approved specimen plan is not open for public inspection because the specimen plan does not have participants. A specimen plan is considered a shell document only and isn’t subject to IRC 6104 and therefore not disclosable.

Determinations applications and records are destroyed after 10 years.

The 10-year retention period begins on the date that the Federal Records Center receives the case files.

Verify each page of the submission.

Review all documentation and correspondence submitted with the application, including the cover letter.

If you find a non-disclosable item, redact the information. Next to the redaction, notate the following beside it to indicate the reason for the deletion. "Redacted per 26 CFR 301.6104(a)(1)(C)."

Scan requests and add to the shared server (See 7.11.14.18 for processing procedures).

At the end of each month, purge paper copies from the prior month. This provides time for the shared server to complete the backup process to allow for information to be recovered if lost.

Verify requests that relate to EP TEDS cases are imported into the TEDS case file and then purge.

If it is EP-related but NOT related to an actual case, purge at the end of the month, one year from date of closure.