7.22.1. Determination Letter Automation Systems Overview

(1) This IRM gives an overview of the systems used to process Exempt Organizations (EO) determination letter applications.

(2) These systems are used by EO employees processing determination letter requests and responding to taxpayer inquiries related to exempt organizations.

(1) Letter Information Network User-fee System (LINUS) is the user fee system for EO Determinations.

1. Cincinnati Submission Processing Center (CSPC) inputs the initial data to control the user fee for a determination letter application (other than Form 1023-EZ ). The information automatically transmits to the Tax Exempt Determination System (TEDS). SeeIRM 3.45.1, Processing Employee Plans and Exempt Organizations Determination Applications and User Fees.

2. Pay.gov transmits Form 1023-EZ user fee information to LINUS.

3. The EP/EO Determinations Processing Adjustments Unit inputs data to LINUS for dishonored checks and refunds. See IRM 7.21.2, User Fees.

(2) TEDS is the web-based information system for electronic case and inventory management system that EO Determinations uses to process determination letter requests. See IRM 7.22.4, Tax Exempt Determination System (TEDS) User Manual, for detailed TEDS system information.

(3) Employee Plans/Exempt Organizations Determination System (EDS) is EO’s determination letter system of record. SeeIRM 7.22.8, EP/EO Determination System (EDS) User Manual, for detailed EDS system information. EDS is a menu-driven system with five available subsystems:

1. Data Transcription System (DTS) - used to establish application information on the EDS database. DTS isn’t used when applications are established in TEDS (the primary system used for establishing cases).

2. Inventory Control System (ICS) - used to track cases from opening to closing.

3. Letter Generation System (LGS) - used to generate most closing letters.

4. Management Information System (MIS) - used to generate reports on user fees, unpostables, and employee rosters.

5. File Maintenance System (FMS) - used to control and update files for operating EDS.

(4) The Employee Plans/Exempt Organizations Applications Control System (EACS) links EDS and the EO Business Master File (Master File). See IRM 7.21.8, Unpostables, for information on data transfer from EDS to EACS.

1. A case opening establishes a new entity on Master File (Transaction Code 000) or updates the existing entity (Transaction Code 016) if the applicant’s EIN is included on the National Account Profile. EO can also execute name changes (Transaction Code 013) and/or address changes (Transaction Code 014) for existing entities.

2. A case closing transmits information from EDS to Master File for cases closed with closing code 01, 02, 06, 09, or 11.

(5) Business Objects (BOBJ) is the management information system EO uses to gather, access, analyze, share, and correlate data from EDS and TEDS.

(6) Integrated Data Retrieval System (IDRS) is the system EO uses to access Master File for research and to update or correct unrestricted fields on Master File, when necessary.

(7) Correspondex (CRX) is the system EO uses to automatically generate acknowledgement letters when cases (other than Form 1023-EZ) are established in TEDS. EO also uses CRX to generate letters in response to taxpayer inquiries related to exempt organizations.