7.21.5. Determination Case Processing Assistance

(1) Purpose: This IRM provides instructions for certain aspects of processing Exempt Organizations (EO) determination letter requests.

(2) Audience: The procedures in this manual apply to EO Rulings and Agreements (R&A) employees such as tax examining technicians and clerks who process EO and Employee Plans (EP) determination cases.

(3) Policy Owner: Director, Exempt Organizations, Rulings and Agreements.

(4) Program Owner: Exempt Organizations.

(1) Forms 1023, 1023-EZ, 1024, 1024-A, and 8940 must all be submitted electronically through Pay.gov. The Cincinnati Accounts Management Campus Support (Campus Support) receives all other EO determination letter requests, processes user fees, and establishes cases. See IRM 3.45.1, Processing Employee Plan and Exempt Organization Determination Applications and User Fees.

(2) Campus Support establishes EO determination letter request cases electronically in Modified EP-EO Determination System (MEDS).

(3) Occasionally, a case may need to be established for an EO Determinations employee.

(4) The Processing and Support - Files & Records Unit establishes EO Determinations cases in MEDS, as needed.

(5) See IRM 7.22.1, Determination Letter Automation Systems Overview, for MEDS and EDS system information.

(1) The Files & Records Unit assigns cases to EO Determinations groups (and/or specialists) based on instructions from EO Determinations area managers and specific requests.

(2) To assign a case in MEDS:

1. Complete a search based on the request criteria.

2. Ensure no older cases are awaiting assignment (if assigning non-specific cases).

3. Highlight the appropriate number of cases to assign to the group/specialist.

4. Select File, then Change Status.

5. Select appropriate status from the drop-down menu.

6. Click OK for the Assignment menu.

7. Click on assignee.

(1) EO Determinations specialists and tax examiners generally prepare/generate their own case letters.

(2) Specialists and tax examiners prepare and import closing letters in MEDS using published letters on the TEGE EO Sharepoint Site.

(1) Tax examiners review closed cases for certain MEDS Case Categories.

(2) If the case category *Forward Form 2363-A is selected, the clerical staff will retrieve the completed form from the MEDS Non-Disclosable folder and email it to *TE/GE-EO-Adjustments.

(3) If the case category *Forward Form 14268-User Fee Refund is selected, the Adjustments Unit will retrieve the signed request from the MEDS Non-Disclosable folder after the case is closed (Status 21) and process the refund request. The Adjustments Unit Manager digitally signs the form and imports it back into the MEDS Non-Disclosable folder (overwriting the existing form).

(4) Tax examiners enter their own Automatic Revocation (AR) TC590s. Specialists email the *TE/GE-EO-Correspondence Unit to have AR TC590s input. Specialists and tax examiners email the Correspondence Unit for all Non-AR TC590s.

1. If the case isn’t an auto revocation reinstatement, email the *TE/GE-EO-Correspondence Unit with the subject line "Non-AR TC590 Requested." Include the EIN, name of organization, effective date, and FYM in body of email. Hold case until you receive instructions from Correspondence Unit on when to close the case.

2. See IRM 7.21.10, Processing EO Correspondence, for instructions on inputting TC590s.

3. If unable to complete a TC590 for any reason, email the *TE/GE-EO-Correspondence Unit with the subject line "AR TC590 Needed After Closing." Include the EIN and name of organization in body of email. Proceed with case closing.

4. After inputting TC590s, hold case for closing until the following Thursday.

(5) If there are Form 990s that need to go to Ogden, send a copy of the return(s) to *W&I EEF OSPC Batching or efax to 855-539-9495. If a paper Form 990 is placed in the basket in the mail room marked for Form 990s, mail the form to Ogden.

(1) Mail all closing letters after the cases are closed:

1. Ensure there is a date and signature on each letter.

2. Mail one copy of letter to each recipient.

3. If there is a Letter 937-A, mail it with a copy of the closing letter.

4. Move the closing letter from the MEDS Working folder to either the Non-Disclosable folder or Disclosable folder, as appropriate.

(1) Files & Records Unit employees respond to requests for administrative case files.

(2) Requestors may complete and email Form 14264, Request for Exempt Organizations Administrative File, to *TEGE Determinations Processing. An employee monitors the email box, identifies and retrieves the requests, and assigns them to employees to complete.

(3) Administrative files may be located in different mediums (such as imaged file copies on DVD or MEDS) or locations based on the timing of the request. File locations include:

• Cincinnati Federal Building

• FRC

(4) Research IDRS, EDS, DVD Master List, MEDS, and the Processing Record database to determine the location of an administrative file. After locating the administrative file, secure and deliver the file to the requestor.

(5) Locate administrative files on DVD:

1. Research the DVD Master List using the EIN. If no results, research the name control for cases closed on EDS up through 2004.

2. If there is a DVD, write the DVD number on the request.

3. Retrieve the DVD from the DVD file cabinet.

4. Insert the DVD into a computer, locate the case file, and drag the file to your desktop to make a copy.

5. Send the file to the requestor by email or by burning a copy to a DVD.

(6) Locate administrative files on MEDS:

1. Use the Advanced Search feature locate a case file.

2. If you find the case on MEDS, make a folder on the computer desktop using the EIN.

3. Open the folder in MEDS and click on Documents.

4. Click on Disclosable.

5. Highlight all forms.

6. Click on File.

7. Select Export (this should show the EIN folder you created and automatically import the documents). Use the same procedures for requested Non-Disclosable documents.

8. Send the documents to the requestor by email or hard copy printout.

(7) Locate and request administrative files at the Federal Records Center (Springboro, Ohio):

1. Research the EO Closed Case Database for the EO accession number and box.

2. Complete an OS Get Services request including Form OF-11, Reference Request - Federal Records Center.

3. Fax a coversheet and the OF-11 to a support service specialist in Covington, KY, Facilities Management.

4. When you receive the case from the FRC, enter the information on the tracking spreadsheet; put a label on the back of the file with identifying information; prepare a Form 3210 or other acceptable documentation; and deliver to the requestor.

5. When the requestor returns the case, enter the information into the tracking spreadsheet and return the case to the FRC.

6. Review the status of outstanding cases periodically (such as every 30 days) for case control.