7.15.4. Tax Exempt Determination System (TEDS) Roles and Delegation

(1) TEDS roles and permissions are system security features. They describe the:

• Actions a user can perform.

• Information a user can access, view and change.

(2) TEDS roles are categorized by grouping together related tasks or responsibilities.

(3) TEDS is used primary by the following two business units:

• Tax Exempt and Government Entities (TE/GE).

• Wage and Investments (W&I).

(4) TEDS contains a role delegation feature that allows a group manager (or higher) to delegate one or more of her/his user roles to group members or other managers.

(5) Information in this IRM provides guidance on how to:

• Identify TEDS user roles and permissions.

• Delegate and revoke user roles.

(1) Delegation Order 7-1, IRM 1.2.2.8.1, states the Director, Employee Plans has the authority to issue favorable DLs on the qualified status of:

• Pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans under IRC 401, IRC 403(a),IRC 409, IRC 4975(e)(7).

• The status for exemption of any related trusts or custodial accounts under IRC 501(a).

(2) Find a complete list of delegation orders governing EP Rulings and Agreements at http://www.irs.gov/uac/Delegation-Orders-by-Process1.

(3) See IRM 7.1.1, Exhibit 7.1.1-1 for a complete list of the major EP revenue procedures currently in effect.

(1) The table lists acronyms used in this IRM and their definitions.

(1) Researcher roles allow access to TEDS for information purposes only. Users with Researcher roles can read information but can't change information.

(1) The group secretary/clerk limited role can :

• Read all documents.

• Access the group queue to print folder.

(1) The Processing Clerk role can :

• Read documents.

• Update incorrect document types.

• Establish a case.

• Re-establish a case.

• Put a case in closing sub-status of administrative re-open.

• Update a case.

(1) The Unpostable Clerk role has permissions to update the following data information:

• Employee Identification Number (EIN).

• Name.

• Address and Zip Code.

• Plan Name.

• Plan Number.

• Name Control.

(1) The User Fee Adjuster role has permissions to update the following information:

• Payment status.

• Dishonored checks.

• User fee indicators.

(2) The User Fee Adjuster role may:

• Read/add documents to the disclosable folder.

• Add entries to the CCR.

• Read access to non disclosable documents for open and closed cases.

(1) The Case Assigner role is considered an add on role.

• Is specifically requested.

• May assign cases.

• Has read access to case inventory.

• Must be added to assign cases to specialists not in your group.

(1) The Determination Specialist role has these permissions:

(2) Users can annotate on documents using Microsoft product functions and the Routing Slip. See IRM 7.15.8, Employee Plans TEDS User Manual, Tax Exempt Determination System (TEDS) Routing Slip Features.

(3) The Determination Specialist role permissions for the CCR are read, add/create and update.

(1) The Area Manager role permits a user to oversee the determination process for cases assigned within the area. The Area Manager may read, add, update and propose to purge documents for cases assigned to her/his area. An Area Manager can delegate permissions to their members and to the other Area Manager.

(2) An Area Manager can't delegate to members of another area.

(1) The Executive Management role permits a user to read documents and add comments to a CCR.

(1) The FSM role is assigned to TE/GE Business Customer Support (also known as TE/GE Operational Program Support (TOPS)).The role can:

• Add user accounts to TEDS.

• Run security reports and audit trails.

• Invalidate user accounts.

(1) The NUI Manager role can read, add, update, and propose to purge documents and information in the NUI. The NUI Manager can delegate to a user in the same Business Segment.

(1) The System Support role assigned to TOPS has read−only access. A user with this role can’t:

• Access CCR.

• Access open or closed case containers.

• Purge documents.

• View payment information.

(1) The Records Manager role can:

• Read, add, delete and purge applications and folders created by the system (such as, disclosable/non-disclosable and purge folders).

• Read all user and group profiles.

• Update a CCR entry, override all delegations and make new delegation of roles across all levels.

• Delegate any role except the FSM and Records Manager roles.

(1) To delegate a managerial role, the TEDS user must first identify her/his target user using TEDS user search.

(2) Use these steps to search for the target:

(3) To initiate the role delegation:

(4) To select role:

(5) To select delegation date range:

(6) To confirm role delegation:

(1) Notifications are sent to the delegate’s Inbox to alert them of:

• Delegated roles (sent to the delegator’s Inbox).

• Expiring delegated roles (sent 24 hours prior to expiration).

• Revocation of delegated roles.

(2) Active and pending delegated roles are listed at the bottom of the delegate’s user profile.

(1) A role delegation may only be revoked or cancelled by the delegator, a Records Manager or a FSM.

(2) To revoke a delegation: