3.45.1. Processing Employee Plan and Exempt Organization Determination Applications and User Fees

(1) CAMCSD initially processes the determination letter request submitted by the taxpayer.

1. Cincinnati Accounts Management Campus Support Department, a part of Accounts Management, performs the initial stages of the processing.

2. The unit then ships the MEDS cases to Ogden Files, and the non-MEDS cases to Rulings & Agreements Section in Cincinnati, OH.

(2) This IRM:

• Establishes minimum security requirements

• Provides instructions for processing applications and fees

• Explains how to maintain records of remitted user fees

(3) If you follow this manual, you shouldn’t need separate desk instructions.

(4) If you create any written instructions (i.e., desk procedures, alerts) to clarify this IRM, work with, and obtain, the overseeing BSP:SPP Analyst’s approval.

1. Clear the instructions (using Form 2061 , Document Clearance Record) and give the documentation to the BSP:SPP Analyst before using the instructions.

2. Using deviations to the procedures without the approval of the overseeing BSP:SPP Analyst could result in transferring of resources/funds back to TE/GE.

(5) Form 8717, User Fee for Employee Plans Determination Letter Request, and Form 8718, User Fee for Exempt Organization Determination Letter Request are:

1. Document payments made in determination case files

2. Help taxpayers understand the user fee program

3. Identify the correct fee

(6) User fees are payable with most determination letter applications. Fees are non-refundable except as provided in annual Revenue Procedure, the current version of which is Rev. Proc. 2023-5, as modified by Rev. Proc. 2023-12.

(7) Taxpayers must make remittances out to United States Treasury.

1. Over stamp checks made out to IRS, U.S. Government, etc. with United States Treasury.

2. Return to the taxpayer remittances made out to another company to the filer.

3. Process the application accompanying the returned check as a Non-Remit document.

(8) The EP/EO Determination Letter Application User Fee team within assigns the Document Locator Number (DLN) on all applications, non-remit and remit.

(9) The team:

1. Stamps the DLN on the first page of the package.

2. Assembles the package per the required assembly order.

(10) Identify all Deposit Tickets created within the IRS and updated to IRACS with a 14 character Trace ID Number.

(11) For the EP/EO packages, stamp the Trace ID Number on the bottom of the page bearing the DLN stamped.

(12) Establish all applications, non-remit and remit, on the Letter Information Network User Fee System (LINUS), with the exception of the Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business.

(13) LINUS is the official financial database for all EP/EO Determination user fees.

(14) Process the applications through the Modified Employee Plans / Exempt Organizations Determination System (MEDS), which captures additional data.

(15) Send the Master & Prototype (M&P) Mass Submitters and Volume Submitter (VS) Programs to Cincinnati to the attention of the Pre-Approved Plans Coordinator Room 6403, Group 7521. Route the user fee and first page of the application to CAMCSD for processing. See IRM 3.45.1.12, Pre-approved Programs, plans consisting of M&P plans and VS plans undergo processing via the TE/GE Rulings and Agreement Control System (TRAC). CAMCSD receives a Form 3210, check, and a copy of the TRAC User Fee Screen from Cincinnati.

(1) The table below provides a list of the determination letter/ruling applications processed in CAMCSD through the Legacy system, MEDS or TRAC.

(1) Unless otherwise stated, for security, time frames and other required procedures, follow IRM 3.8.45 , Manual Deposit Process, IRM 3.10.72, Receiving, Extracting, and Sorting, IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates, andIRM 3.45.1 ,  Processing Employee Plan and Exempt Organization Determination Applications and User Fees.

(2) The Captiva Report is sent via-email, when the report contains cases that are not flowing through Captiva and require manual intervention. These cases are a priority over new EP and EO applications received because they have an older received date. The timeframe to work these cases is three (3) workdays.

(3) Batch EP and EO applications into batches of approximately five (5) applications. Five applications per batch is NOT a required number, it’s only a recommended/suggested number. Prepare the applications for processing through MEDS where the package is imaged, data captured, verified and available to the end user through the repository. Transship all applications to the EP/EO Processing Section, Cincinnati or Ogden Files for MEDS cases within six (6) workdays of receipt at CAMCSD.

(4) For a Non-MEDS application package, the six (6) workday time frame includes:

• Depositing the money.

• Establishing a record in LINUS.

• Shipping the hard copy to EP/EO Processing.

(5) For a MEDS application package, the six (6) workday time frame includes:

• Depositing the money.

• Establishing a record in LINUS.

• Scanning, Data Completion, and Verification.

• Exporting the package to the repository.

(6) EP/EO correspondence/additional documents (ADF packages) have a required three (3) workday turn around time frame. The three workdays include batching, processing through MEDS and making the image available to view in the repository. It doesn’t include shipping the hard copy.

(7) Ship the hard copy of all package types to Ogden Files M/S 6722 within two (2) workdays after the images are first available within the repository.

(8) Deposit User Fees according to required time frames. Refer to IRM 3.8.45 , Manual Deposit Process, and IRM 3.30.123 , Processing Timeliness: Cycles, Criteria and Critical Dates.

(9) Batch additional payments and control them on BBTS within one day of receipt within CAMCSD. Deposit additional payments within two (2) workdays of receipt. See IRM 3.45.1.6.11, Additional Payments.

(10) Process the earliest received date in inventory first, with exceptions to the expedite cases. Expedite cases take priority.

(11) Work all expedite packages within two (2) days of IRS receipt.

(12) Batch and process EO Closed Cases as multiple batches per box. Control the work on BBTS within one (1) workday of receipt at the campus. Split the box into multiple batches to assist with processing through the imaging system. No set number of packages is required per batch; however, we recommend splitting the box in half to create two batches. Image, data capture, verify, and make EO Closed Cases available within Documentum within fifteen (15) workdays. Additional time is allowed during peak time frames, but must be coordinated with and agreed to by the overseeing BSP:SPP Analyst.

(13) Additional time to process any package type " must" be coordinated with and approved by the overseeing BSP:SPP Analyst.

(14) No process flow (example - closed cases) is to be turned off without approval by the overseeing BSP:SPP Analyst. If approved, the volumes that were held will need to be completed by the end of the fiscal year in which they were held.

(1) The Table below lists current user fees for EO determination letters.

(1) The Table below lists current and new user fees for EP determination letters.

(1) Taxpayers use frivolous arguments to express dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. For examples of recognized frivolous arguments made by businesses see IRM Exhibit 25.25.10-1, Frivolous Arguments.

(2) We don’t image or establish frivolous returns in LINUS and MEDS. Continue to process per instructions below.

(3) Route documents on a Form 3210, Document Transmittal, to:

Internal Revenue Service (Compliance Services, Ogden Campus)
Attn: Frivolous Filer (FRP) M/S 4450
1973 N. Rulon White Blvd
Ogden, UT 84404

(1) We use these systems to process EP/EO applications.

(1) If you encounter system, equipment or scanner problems:

• Desktop Computer problems/issues: contact IT Desktop Support by submitting a KISAM Ticket via Get It Services on the Intranet.

• LINUS problems: contact IT Desktop Support by submitting an KISAM Ticket via Get It Services on the Intranet. For access issues such as TE Number or SEID number problems, ask to have the ticket assigned to BU-TEGE-TOPS.

• Scanner problems: contact GTSI Corp at 703–502–2851. You will need the number from the label on the scanner.

(2) MEDS Support: submit a KISAM Ticket via Get It Services

1. Ask the help desk to assign it to: BU-TEGE BUS SYS PLANNING (BCS) group.

2. Email the BSP:SPP Analyst with the ticket number.

(1) TE/GE orders and pays for specific supplies. See the list below:

• Control Sheets for EP packages processed through MEDS

• Control Sheets for EO packages processed through MEDS

(2) On the first Monday of every month CAMCSD management provides a list of needed supplies and an estimated volume needed to the overseeing BSP:SPP Analyst. CAMCSD must maintain a 45 day supply on hand.

(1) Pull the paper case file.

(2) Pull the case up in the Rescan queue.

(3) Open the case identified from the Receipt and Handling Available Work Queue Report.

(4) Information located at bottom left of the Rescan computer will identify the reason for the case sent to Rescan.

(5) Correct the case and send it back to be completed in Data Completion.

(6) Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Data Completion.

(1) Pull the paper case file.

(2) Pull Rescan ticket filled out by employee working the case for DLN, Form type, and reason case was sent to Rescan.

(3) Correct the case and send it back to be completed in Data Completion.

(4) Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Data Completion.

(1) Check the Receipt and Handling Available Work Queue Report to locate the case.

(2) If the case shows up in rescan for review, review the case and send back to be completed in Data Completion.

(3) Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Data Completion.

(4) If the case does not show in the system contact the Lead for further instructions.

(1) These cases are electronic forms 1023 or 1023-EZ’s. We are unable to resolve this particular issue, since there isn’t a paper case to review.

(2) Request the case to be deleted from Captiva.

(3) Once deletion has been confirmed, manually establish the case in MEDS. For Manual Case Creation Instructions, see IRM 3.45.1.4.2.6, EO Manual Case Creation and IRM 3.45.1.4.3.6, EP Manual Case Creation.

(1) Pull the paper case file.

(2) Research LINUS and MEDS to see if you can locate the case identified.

(3) Check the BBTS system to see if a batch number was assigned to the case.

1. If BBTS batch number was assigned proceed to step 4.

2. If no BBTS batch number was assigned, see the Lead for further instructions.

(4) Check the Receipt and Handling Available Work Queue Report to locate the case.

(5) If the case shows up in rescan for review, review the case and send back to be completed in Data Completion.

(6) If the case does not show in the system contact the Lead for further instructions.

(1) Check the Receipt and Handling Available Work Queue Report to locate the case.

(2) If the case shows up in rescan for review, review the case and send back to be completed in Data Completion.

(3) If the case does not show in the system see Lead for further instructions.

(1) Pull the paper case file.

(2) Research the case in LINUS and MEDS.

(3) Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Verification.

(4) See Lead for further instructions.

(1) Open the case in Manual ID.

(2) Follow the instructions to correct the issue.

(3) If the case can not be corrected in Manual ID, the case needs to be sent to Rescan. Fill out a rescan ticket explaining the issue with the case (bad scan, missing control sheets, etc.).

(4) If corrected monitor the Receipt and Handling Available Work Queue Report to see if the case transferred to Data completion.

(1) Pull the paper copy.

(2) Research LINUS and MEDS to see if you can locate the case identified.

(3) Check the BBTS system to see if a batch number was assigned to the case.

1. If BBTS batch number was assigned proceed to step 4.

2. If no BBTS batch number was assigned, see the Lead for further instructions.

(4) Monitor the Receipt and Handling Available Work Queue Report to confirm the case was transferred to Data Completion.

(5) If the case does not show in the system contact the Lead for further instructions.

(1) Stamp the EP/EO determination applications with both the postmark and received date. During second sort, the EO/EP Determination Remittance Technician must verify the application was stamped correctly. This section provides procedures for the Postmark and Received Date.

(2) The EP/EO application packages are all dual stamped with the Postmark Date and the Received Date on the appropriate page of the package type. The table below provides examples of the documents that are dual stamped per the package type:

(3) The Received Date is stamped on the right.

(4) The Received Date for an ADF package is the date received within the CAMCSD.

(5) The Received Date for an EOCC package is the date received within the CAMCSD.

(6) The Postmark Date is stamped on the left.

(7) For missing or illegible postmarks:

(8) You must determine the correct postmark and received date. Take the control date for EP and EO applications from the postmark date.

(9) EP and EO determine the beginning of the declaratory judgment date by the control date and for EO the control date determines if the organization timely submitted the application.

(10) Sort and batch all submissions per the IRS received date. If multiple IRS received dates are mixed within a batch, use the oldest IRS received date to determine the age of the batch.

(11) The IRS received date is captured for all packages processed through MEDS. The IRS received date must be captured during the initial steps of scanning the batch.

(1) Sort the work in numerical order:

• Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code

(2) Additional sort for the EO applications:

• MEDS Process

• Form 1028

• Congressional Letters

(3) Sort and associate the EO applications:

1. Review submission for a Congressional letter.

2. Scan for EXPEDITE criteria.

   Note: Expedite cases processed through MEDS must have the expedite editing completed during Doc Prep.

3. Refer to IRM 3.45.1.4.2.9, Sorting Expedite Applications, to determine if you should process the EO Applications requesting expedite process as an expedite application.

4. Keep all expedite applications separate from the other applications. Report expedite applications on the TE/GE Inventory Report. Refer to Expedite procedures in IRM 3.45.1.9, Processing Expedite Applications.

5. Verify the Employer Identification Number (EIN) to ensure validity, (i.e. 9 digit).

6. If the EIN isn't present, or valid, search through the remainder of the application for a valid EIN. If you find one, verify the EIN via IDRS research. If you find an EIN, write the EIN in "RED" on the application and the Form 8718.

7. If unable to find a valid EIN, put the entire application package in the Entity basket for IDRS research.

   Note: If you find a Form SS-4 within the application package, place it on the top of the package before placing it in the Entity basket.

8. A Form 8718 received with a revocation application doesn’t need Line 3 of the form marked. Only Lines 1 and 2 need to be completed.

9. Thumb through the application package to check for other applications or remittances within the submission.

10. Verify the check is payable to United States Treasury.

11. Write the money amount in the top right corner of Form 8718.

12. Occasionally you'll receive a "multi" (multiple remittances used for paying one fee) or a "split" (one remittance used for paying fees on multiple applications).

13. If we receive a multi or split, make a notation in the upper left hand corner of the Form 8718, showing the number of checks received and the total fee received. M-N (M= multi, N= number of checks received),

Note: Omit the dollar sign, decimal following zeros when writing dollar amounts, (e.g., write $250.00 as 250)

Exception: Annotate cents when actual cent amount is received, (e.g., write $250.75 as 250.75)

14. Remove the staples from the check and paper clip the check to the front of the Form 8718.

15. Stagger the application package documents:
    Form 8718
    Application
    Form 8821 or Form 2848, if applicable
    Cover Letter

16. Tear down the envelope, leaving only the front of the envelope attached to the application package.

    Note: The portion of the envelope remaining must show the postmark or other shipment date.

17. Verify all necessary items were properly stamped.

18. Bind applications together.

19. Band applications in packs of 5, when possible.

    Note: DON’T mix form types

20. Attach Pink Batch Ticket to front of pack

(4) The Batch Ticket contains:

1. EO Form 1028 W/R (use appropriate form number)

2. Rec. Date

3. Vol XX

4. Employee Initial

(5) If EO Determination processing returns an EO application to the filer and we receive it again, process the application as a new application. Do:

• Circle out all prior DLNs, postmark dates, and received dates.

  Note: Don’t cross them out. For audit purposes the prior DLN must be viewable.

• Circle out all prior annotations of prior user fees.

• Stamp and process the application with a new DLN.

(6) For additional information on procedures for perfecting the payment document, see IRM 3.8.45, Manual Deposit Process.

(7) If we receive a Non-IRS application from the filer, process as an IRS application if information is available to deposit money. If information is missing, refer to procedures for incomplete application and payment perfection process.

(1) Sort the work in numerical order, Form 4461 through Form 5310-A.

(2) The following are applications filed for EP:

(3) Make sure that all applications received in the same envelope or identified in the mail room as applications that came in together stay together. These applications must stay together.

(4) Form 8717 must include:

• Line 1 - Name of plan sponsor

  Note: If two entity names are listed on the "Sponsors' Name Line", research IDRS to find the correct sponsor's name.

• Line 2 - Sponsor's employer identification number (EIN)

• Line 3 - Plan Number

• Line 4 - Plan Name

• Line 5 - appropriate indicator box

(5) If missing any of the information, the employee sorting fills in the missing information.

(6) When the required info is missing:

(7) Verify the employer identification number (EIN) is present and valid, (i.e. 9 digit number).

• Verify the EIN is the same as on the application. If not, place application in the Entity Basket for additional research.

• If you find Form SS-4 within the application package, place it on the top of the package before placing it in the Entity basket.

• Thumb through the application package. Check for other applications or remittances.

(8) Verify the check is payable to United States Treasury.

(9) Write the money amount in the top right corner of the Form 8717.

(10) If we receive a multi or split, make a notation in the upper left hand corner of the 8717, showing the number of checks and the total fee received.

(11) See table below for additional required editing on the Form 8717:

(12) If EP Determination processing returns an EP application to the filer and we receive it from the filer again, process the application as a new application.

• Circle out all prior DLNs, postmark dates, and received dates.

  Note: Don't cross them out; for audit purposes the prior DLN must be available to view.

• Circle out all prior annotations of prior user fees.

• Stamp and process the application with a new DLN.

(13) Organize the application package documents:

1. Form 8717

2. Application

3. Form 8821 or Form 2848, if applicable

4. Cover Letter

(14) Tear down the envelope, leaving only the front of the envelope attached to the application package.

(15) Verify all necessary items were properly stamped.

(16) Band application in packs of five (5). The count of 5 is just a general rule. More or less can be a batch with no impact to the filer.

(17) Attach Orange Batch Ticket to front of pack.

(18) The Batch Ticket contains:

1. Appropriate form number W/R

2. Rec Date

3. Vol XX

4. Employee Initial

(1) This section provides procedures for sorting applications received and processed as non-remit.

(1) Route this correspondence in an interagency envelope through interoffice mail to:

TE/GE Processing Section
Attention: Correspondence Unit
FOB Room 6403

(2) The table below lists the types of loose correspondence to route.

(3) Stamp all correspondence with the CAMCSD date stamp.

(1) When a member of a pension plan writes to the IRS to voice concerns regarding the plan, we call it an" Interested Party Letter".

(2) Forward all Interested Party Letters through interoffice mail to:

EP Determinations
Attention: Customer Service Manager
FOB Room 6403

(1) Interoffice correspondence comes via Forms 3210. Complete the Form 3210 "Acknowledgment" receipt and return copy to originator, if two copies are provided, Acknowledgment and File copies. See IRM 3.45.1.11.12, Form 3210 - Document Transmittal.

(2) Stamp all correspondence with the R&C EO/EP Determination User Fee Unit's date stamp.

(3) The received date entered in the MEDS system for remit/non-remit interoffice correspondence that is processed as an ADF package is the date of package receipt within the EP/EO Determination User Fee Unit.

(4) The received date entered in LINUS for remit interoffice correspondence is the first IRS received date. The IRS received date is provided on the Form 3210.

(1) Application with Form 8717 or 8718:

(2) Ensure the check is payable to United States Treasury. Stamp checks payable to IRS with United States Treasury.

(3) Associate the EP applications for Legacy:

• Form 8717

• Application form

• Power of Attorney authorization(s)

• Cover Letter or taxpayer correspondence

• All remaining contents at the back of the package

• Bind application together

• Sort the applications by the form number, with remit or non-remit

• Route applications to the TE/GE CAMCSD daily.

(4) Associate the EO Application:

1. Form 8718

2. Application form

3. Power of Attorney authorization

4. Cover Letter or taxpayer correspondence

5. All remaining contents at the back of the package

6. Bind application together

7. Sort the applications by the form number, with remit or non-remit

8. Route applications to the TE/GE CAMCSD daily.

(5) Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, and Form 8940 if received by mail, reject the paper version back to the filer, see IRM 3.45.1.4.2.7, Rejecting EO Applications.

(1) If the Form 8718 isn’t attached, prepare the form and attach the payment.

(2) Form 8718 is required for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code.

(3) Form 8718 must include:

• Line 1 - Name of the organization "1a" of the application

• Organization’s employer identification number (EIN), line "2" of the application

  Note: IRS prepared Form 8717, stamp for Form 8718 with "Prepared by IRS".

(1) The Payment Perfection function within the Deposit Activity performs analysis and research on remittances and returns/documents requiring additional preparation before depositing money. They also code or edit for other functional areas to ensure all taxpayer info is available to credit taxpayer's accounts.

(2) Before sending payments/documents to Payment Perfection, do "complete" research to confirm a lack of information available to establish an account or apply the monies to LINUS.

(3) Review each source document to verify:

1. Unavailable info for application to process remittance,

2. Inability to call.

   Note: Call the applicant only with management approval.

(4) Research using the following IDRS command codes to apply the payment accurately. For additional codes and information refer to IRM 3.8.45, Manual Deposit Process, and to Document 6209, IRS Processing Codes and Information .

• NAME, "E or B- for a BMF EIN"

• ENMOD

• INOLE - various definers available

• BMFOL - various definers available

(5) Return the incomplete application to the filer using the instructions for IRM 3.45.1.4.2.7, Rejecting EO Applications. Do not include payments sent to Payment Perfection on the TE/GE Inventory Report.

(6) If we receive a 4663 letter with remittance, send to the Payment Perfection function for processing as an EP delinquency penalty MFT 74 TC 160.

(1) Types of possible remittances the IRS may receive include:

1. Personal Check

2. Money Order

3. Cashier Check

4. Business Check

5. Certified Check

6. Voucher Check

7. Treasury Check

8. Draft/Postcard Type Check

9. Irregular Checks

(2) Over stamp all Payee lines with "United States Treasury" on payee line for:

(1) If not payable to the United States Treasury or one of the acceptable payees, reject the remittance to the taxpayer with an explanation of an unacceptable payment.

(2) If not intended as payment for accompanying return/document, process return/document as "non-remittance." Reject remittance to taxpayer with an explanation of unacceptable payment.

(3) If neither remittance nor return/document are for IRS, reject to have EO R&A send Letter 5530 , Returning Incomplete Determination Letter Request IRM 3.45.1.4.2.7, Rejecting EO Applications.

(4) To process EP applications:

1. Write "0" in the money amount field in the upper right corner of the Form 8717/8718

2. Flag the POA and application

   Note: Don't flag the Form 5307 application or POA attached.

3. Give application a Non-Remit DLN and return to technician

4. Make a copy of the Form 8717/8718, check and the first page of the application, mark all documents with "COPY"

5. File copy of check, Form 8717/8718, first page of application and a copy of the letter sent to the filer in the appropriate file within the Determination Deposit Unit.

   Note: This provides backup that we returned the check to the filer.

6. Input the application on LINUS as a Non-Remit

(1) Occasionally, taxpayers send cash through the mail for payment of user fees.

(2) If the cash is U.S. currency less than $5000, deposit on Thursdays using OTCnet. If more than $5000, include with the next scheduled daily deposit.

(3) Use BBTS to manually generate the Trace ID number for cash remittances, using the Offline Trace ID Generation window in the Manual Deposit Screen and input to OTCnet.

(4) Follow normal "sorting" procedures

• Input the money amount field on Form 8717/8718. Notate "Cash" to the left of the money amount.

• Have case numbered, a Trace ID assigned and then returned to you.

• Input as a remittance document.

• Notate on the numbering sheet that the payment is cash.

• Follow procedures per form for data input to LINUS.

• Check the "Foreign" box in LINUS.

(5) Prepare the deposit ticket.

(6) For the Financial Institution:

• Select Agency - TE/GE

• Trace ID#

• List the money amount accounting symbols

• Save for approval and give to management

• Management submits a deposit ticket through OTCnet and gives a copy to the tech.

(7) Complete Form 784 , Recapitulation of Remittances, with:

• Service Center - OSPC

• Name of Director - Current director's name

• For deposit with the current day

• Deposit date – Current date

• List money amount and notate as "Cash payment"

• Fill in bottom of form with correct money amount

• Initial Form 784

(8) Complete Form 1963, Collection Register, with:

• District Office/Service Center - OSPC

• Area Office - Leave blank

• CD number

• Schedule number - Schedule number signed out for the deposit

• Date prepared – Current date

• List DLN of the document associated with the remittance

• List the money amount and the accounting symbol

(9) Complete Form 2221, Schedule of Collections with:

• Depositor's Office and location: Ogden Service Center, Ogden, UT 84404

• Name and location of Depository:

• Agency Station Code: 20-09-2900-3

• Deposit Ticket Number:

• Date of Deposit Ticket: Current date (Thursday)

• Postmark of source document:

• DLN

• Name of Remitter : Taxpayer’s Name

• Purpose for which collection was received: user fee

• Cash amount:

• Accounting Symbol of fund to be credited: Split money between Treasury account and IRS account.

• Cash total

• Employee signature and title

(10) After completing all paperwork, separate into two packages. Deliver one package to Accounting. The second package is a file copy held in the TE/GE unit.

(11) Take the OTCnet approval sheet, deposit ticket, first copy of Form 784 along with the cash deposit to Manual Deposit by daily deadline for Thursday’s deposit. Prepare a Form 3210 listing the info transmitted and have Manual Deposit initial the Form 3210 Acknowledgment copy.

(1) Unacceptable Payments are items that the Federal Reserve Bank won't accept as payment. Return the check to the taxpayer: Stamp the check non-negotiable and return to the filer using letter 2689.

(2) If you identify Unacceptable Payments, refer to IRM 3.8.45, Manual Deposit Activity, for additional info.

(1) Remittances drawn on foreign banks payable in U.S. dollars through U.S. banks must have U.S bank's routing symbol printed in MICR ink in the lower left corner of the check and have a nine digit routing number for processing with the regular deposits. If the routing symbol is missing, process manually per IRM 3.8.45, Manual Deposit Activity

(2) All remittance drawn on foreign banks with no United States bank routing symbols payable in foreign currency or United States Dollars (USD) should be deposited through Bank of America. These remittances are classified as either supported or unsupported by Bank of America.

1. Supported- Any remittance listed as one of the 25 countries/currencies in the OTCnet Country of Deposit drop down menu and also as listed in IRM Exhibit 3.45.1-3, Foreign Countries Codes.

2. Unsupported - Any remittance not listed as one of the 25 countries/currencies in the OTCnet Country of Deposit drop down menu and should be considered Other in the OTCnet Country of Deposit drop down menu.

3. When selecting the appropriate country of deposit in OTCnet for “supported” foreign remittances not in USD, the current exchange rate will systemically be displayed in Box 4 of the deposit ticket. These remittances are considered Cash Letter items by Bank of America and the IRS should receive a provisional credit from Bank of America.

4. Cash Letter items should be confirmed within one week. Follow up with Bank of America must be performed if the deposit has not been confirmed in OTCnet within one week of the deposit date. When selecting Other for unsupported foreign remittances or supported foreign remittances in USD, these remittances are considered Collection items by Bank of America (exception Canadian checks in USD and certain Great Britain checks in USD, they are considered Cash Letter items).

5. “Collection” items do not receive a provisional credit and will not be confirmed in OTCnet until funds have been collected from the taxpayer's bank. This process may take from 6 to 8 weeks. Follow up on these items should be performed if they are not confirmed within six weeks.

6. Contact Karen Dolores, Bank of America Customer Service at 888-715-1000 Ext. 21600 for follow up inquiries.

(3) Use BBTS to manually generate the Trace ID number for foreign remittances drawn on foreign banks, using the Offline Trace ID Generation window in the Manual Deposit Screen and input to OTCnet.

(4) Process remittances payable in U.S. Dollars, drawn on foreign banks, and received with tax returns or documents:

1. Follow normal "sorting" procedures.

   Note: Foreign checks are not processed on Friday by Manual deposit.

2. Put "0" in the money field on Form 8717/8718

3. Place cover note behind the Other separator sheet and notate Foreign Check - DO NOT CLOSE until money verified. Fill out batch card and place on front of folder.

4. Have case numbered, a Trace ID assigned and then returned to you.

5. Scan as a MEDS non-remit document

6. Notate on the numbering sheet the check is foreign

7. Follow procedures per form for data input to LINUS

8. DO NOT mark the "Foreign Check" box on the LINUS transaction screen.

(5) After input to LINUS, make 2 copies of the Form 8717/8718, the 1st page of the application, and the check. Flag the copy of the 1st page of the application with the copy of the check to the back.

(6) After completing all paperwork, separate into two accounting packages. Clip the two packages and the two sets of copies (application and check), copy of on line submission obtained through OTCnet together and hold in suspense file until receipt of confirmed deposit ticket with money conversion report through OTCnet. Scan non-remit document and continue processing.

(7) To complete processing:

1. Encode the check

2. A Bank of America deposit ticket must be used.

3. Write on top of the encoding tape, "EO or EP foreign check "

(8) Through OTCnet, prepare the CD:

1. Select Foreign Currency Check

2. Date

3. Cincinnati Service Ctr

4. U.S. Dollar (The current exchange rate will systemically be displayed in Box 4 of the deposit ticket)

5. Amount

(9) For the Financial Institute - Select Bank of America-XXXXXXXX-XXXXXXX465

1. Select Agency - TE/GE

2. Trace ID#

3. List the money amount accounting symbols

4. Save for approval and give to management

5. Management submits a deposit ticket through OTCnet and gives a copy to the tech.

(10) Assign a schedule number and CD number from the schedule book and complete Form 2221 with:

1. Block 1 - Schedule number

2. Block 2 - Cincinnati Center, Florence, KY

3. Block 3 - Bank of America

4. Block 4 - 20–09–1700–3

5. Block 9 - Leave blank

6. Column a - Use the received date on application

7. Column b - Leave blank

8. Column c - Applicant's name from pg 1 of application

9. Column d - User Fee

10. Column e - Money amount - split EO user fee accordingly

11. Column f - Appropriate accounting symbol

12. Block 7 - Total money amount from column e

13. Block 8 - Signature

(11) Complete Form 784, Recapitulation of Remittances, with:

1. Service Center - OSPC

2. Name of Director - Current director's name

3. For deposit with - Bank of America

4. Deposit date - Current date

5. List check amount and notate as "EO or EP Foreign Check "

6. Fill in bottom of form with correct money amount

7. Initial Form 784

(12) Complete Form 1963, Collection Register, with:

1. District Office/Service Center - OSPC

2. Area Office - Leave blank

3. CD Number

4. Schedule number - Schedule number assigned for the deposit

5. Date prepared

6. List DLN of the document associated with the foreign remittance

7. Below DLN notate the number of foreign checks (e.g., 1- EO, 1-EP)

8. List the money amount and the accounting symbol. If EO, show money separated into correct accounting symbol

(13) Prepare a Form 3210, listing the check info and have Manual Deposit initial the Form 3210 Acknowledgment copy.

(14) Take the check, deposit ticket and the 1st copy of the Form 784 to Manual Deposit. Don't put a copy of the encoding tape with the check.

(15) Receive confirmation through OTCnet.

(16) When we receive the OTCnet from accounting:

1. Remove case from the suspense file.

2. Print confirmation through OTCnet.

3. Cross out the "0" on the money line of the Form 8717/8718 and write the correct money amount.

4. To the left of the money notate "Foreign Check".

5. Circle out the N/R DLN and have a W/R DLN assigned from the Julian date of the traceID.

6. Notate on the numbering sheet "Foreign Check".

7. Input into LINUS as ADF.

8. The DLN, deposit date and the Trace ID must match.

9. Check "Foreign Check" box on the transaction screen.

   Note: If box isn't checked, the reconciliation for the day's deposit won't balance.

10. Alert party responsible for reconciliation that you're processing a foreign check and that they need to deliver the extra accounting package.

(1) Form 2424, Account Adjustment Voucher, comes from the RACS Unit. These are user fees misapplied to the filer's IMF or BMF account that should have been applied to their EP/EO exempt letter application. Accounting delivers the complete package, Form 2424 and supporting documentation as soon as they list them on a control document. Retain the copy of the Form 2424 and supporting documentation in the TEGE CAMCSD for one year.

(2) Credit Form 2424, Account Adjustment Voucher, to the correct account in LINUS within two (2) days of receipt within the unit and process as an "Additional Payment - Memo Entry"; the payment won't generate out on the Form 2221, Schedule of Collections.

(3) There is no check received with a Form 2424. We deposited the money during processing and applied to the incorrect account. Always process Forms 2424 as a "With Remit" Additional Payment - Memo Entry document.

(4) There is a two (2) day turnaround for processing the Form 2424 from the time of receipt within the TEGE CAMCSD from Accounting.

(5) To process the Form 2424 Entry:

(6) The transaction date on the Form 2424 is the date used for the Postmark and Received dates.

(7) The dollar amount provided as the debit amount on the Form 2424 is the dollar amount captured in LINUS as the user fee.

(8) If the user fee split is showing different in LINUS than on the Form 2424:

• Enter the correct amount in LINUS.

• In Red ink, annotate the correct split on the Form 2424.

• Return a corrected copy to the originator via Form 3210, Document Transmittal.

• On the Form 3210, Document Transmittal, indicate that the split was incorrect and to contact Accounting to correct their records.

• Keep copy of the corrected Form 2424 and Form 3210 as indicated above within paragraph number one.

(1) Form 4830, IDRS Multi-purpose Posting Documents, come from the RACS Unit. These are user fees applied to the unidentified file due to improper identification and should have been applied to their EP/EO Determination letter application. Accounting delivers the complete package, Form 4830, LINUS screen print and supporting documentation as soon as they list them on a control document. Retain the copy of the Form 4830 and supporting documentation in the EP/EO Determination User Fee Manual Deposit Unit for one year.

(2) Credit Form 4830 to the correct account in LINUS within 2 days of receipt within the unit and process as an "Additional Payment - Memo Entry"; the payment won't generate out on the Form 2221.

(3) There is no check received with a Form 4830; we deposited the money during processing and applied to the incorrect account. Always process Forms 4830 as a "With Remit" Additional Payment- Memo Entry document.

(4) There is a two day turnaround for processing the Form 4830 from the time of receipt within the TEGE CAMCSD from Accounting.

(5) To process the Form 4830 Entry:

(6) The transaction date on the Form 4830 is the date that is used for the Postmark and the Received date.

(7) The dollar amount provided as the debit amount on the Form 4830 is the dollar amount captured in LINUS as the user fee.

(8) If the user fee split is showing different in LINUS than on the Form 4830:

• Enter the correct amount in LINUS.

• In Red ink, annotate the correct split on the Form 4830.

• Return a corrected copy to the originator via Form 3210.

• On the Form 3210 indicate that the split was incorrect and to contact Accounting to correct their records.

• Keep copy of the corrected Form 4830 and Form 3210 as indicated above within paragraph number one.

(1) Memo Entry Applications come from the RACS Unit. These User Fees were misrouted/mailed to another center. The center deposited the user fee payment per IRM 3.8.45, Manual Deposit Process, and IRM 3.30.123 , Processing Timeless: Cycles, Criteria and Critical Dates. Accounting delivers the complete package to the Determination Letter Application Deposit Unit as soon as they list them on a control document. The package includes an original control document and one copy. Retain a copy within the unit and return the original.

(2) Credit Memo Entries to the correct account in LINUS.

(3) There is no check received with a Memo Entry. Always process Memo Entries as a "With Remit" document through Legacy.

(4) There is a twelve (12) day turnaround for Accounting. Return the financial info to Accounting as soon as possible to avoid potential backlogs. Journalize the money within the same month of receipt.

(5) To process the Memo Entries with an application:

1. Copy Form 2221 and attach it to the case copy retained within the CAMCSD. Return the original Form 2221 to Accounting.

   Note: Don't attach a copy of Form 2221 to the application.

2. Copy Form 2158, Credit Transfer Voucher, and retain the copy within the Determination Deposit Unit

(6) To process the Memo Entry:

(7) After numbering the applications:

1. On the original and the extra copy of the Form 2221 write the DLN assigned to the case in "red" alongside of the name of the organization.

2. Run an adding machine tape to show the breakdown of money between 20-2411 and 5432.5 accounting symbols.

3. Attach the adding machine tape to the original Form 2221.

4. Attach a copy of the adding machine tape to the extra copy of the Form 2221.

5. Return the original Form 2221, 2158, and control sheet to the point of contact in Accounting.

(8) Batch each form type separately. Annotate on BBTS Transmittal that the applications are "MEMO ENTRIES".

(9) Forward documentation, via Form 3210 for all additional payment Memo Entries to:

Processing Section
Attention: Adjustments Unit
FOB Room 6403

(1) Normally, use the numeric amount on the remittance for processing. There may still be times when the money amount to use is questionable. Use the following table to determine how to process the payment. For additional info refer to IRM 3.8.45, Manual Deposit Process.

(1) "Additional Payments" are user fees received " after the original application " was received and record shows established in LINUS.

(2) Additional payments can't be recorded in LINUS as an additional payment if no record established prior.

(3) If you receive a user fee from the EO Determinations Processing Section and no record is in LINUS:

• Annotate on the Additional Payment transmittal that no application was received, no record in LINUS and the money was sent to Remittance Perfection for additional research.

• Return the Additional Payment transmittal to the originator.

• Route the money to Remittance Perfection for additional research.

(4) If we receive money from the filer indicating that the money is an additional payment, follow table below for account action.

(5) Additional payments may come with correspondence, an AIS, or just a check. The payments can come directly from the filer or from another IRS office.

(6) If we receive a check and application through interoffice mail from EO R&A at the FOB and LINUS research shows the account was established in LINUS as a Legacy or MEDS case, process as directed on accompanying Form 3210 or user fee transmittal.

(7) Additional payments processed through MEDS are uploaded and processed through MEDS as a Remit ADF package using the AIS document.

(8) All additional payments must be researched on LINUS for the original application postmark date. The application's original postmark determines the split of the additional payment.

(9) The IRS received date captured in LINUS must be the date the first IRS office/personal received the payment.

(10) If no IRS received date is stamped/identified, use the date the payment was received in CAMCSD.

(11) Additional payments are to be deposited within the following time frames

(12) Circle out all invalid received date stamps and DLNs; date stamp with current date.

(13) Verify the check is payable to United States Treasury.

(14) Write the money amount received in the top right corner of Form 8717 or Form 8718 if the case is processed through Legacy.

(15) If we receive the remit directly from the filer and a Form 8717 or Form 8718 isn't provided, prepare one unless the AIS is attached. Refer to procedures for preparing a Form 8717 or Form 8718.

(16) If LINUS screen shot isn't attached, DO NOT print one.

(1) Correspondence comes from the Correspondence Unit that was mis-routed or improperly addressed. The mailing envelope may or may not be attached.

(2) Correspondence comes from Extracting as correspondence, application isn't attached.

(3) Use the date stamped from the Correspondence Unit as the "Received Date". If no date stamp use the current date.

(4) All correspondence should be stamped with the EP/EO - CAMC Determination User Fee Unit's date stamp.

(5) Miscellaneous correspondence with remit can be any of the items listed below:

• EP or EO application without page 1 included.

• EP group trust request, refer to sorting Form 9999.

• An answer to IRS EP/EO request for payment of user fee.

• A volume submitter specimen plan.

• A payment that is " Not" for the EP/EO exempt application

• Memo entry applications with accompanying Form 2221.

(1) EP applications with "Missing Pages" can be processed if additional research provides entity info to process the remittance. Additional research is only needed if the entity info is missing.

(2) Research LINUS and EDS to ensure there is no existing case established.

(3) For EP applications, an INOLES print must accompany the package if page one is missing. INOLES provides the required entity info to establish a case.

(4) For EO applications, See IRM 3.45.1.4.2.7, Rejecting EO Applications, for processing procedures.

(5) If additional research doesn't provide entity info to process the remittance, route the monies to Payment Perfection for processing.

(1) Research LINUS if existing case is established; process payment as additional payment.

(2) If LINUS research shows no record, the following sections provide the procedures for EP filers and EO filers.

(1) The DLN is a controlled number assigned to every return or document per location. The fourteenth digit is the year of processing.

(2) The DLN is used to control, identify, and locate documents processed.

(3) The DLN should not be confused with the tax account number, which consists of nine digits, for example:

• Social Security Number

• IRS Individual Taxpayer Identification Number

• Employer Identification Number

(4) Returns and documents are blocked and filed by DLN.

(5) The format for a DLN is:

• The first two digits of the DLN are the File Location Code(17)or (29)

• The third digit is the tax class. This identifies the type of tax each transaction involves. (0)

• The fourth and fifth digit are doc code. Certain document codes can be applicable to more than one type form or tax. (53 = EO, 07 = EP)

• The sixth, seventh, and eighth digits represent the control (Julian) date. (various)

• The ninth, tenth, and eleventh digits represent the block number. (700 - 999 = Non-remit and 000 - 699 = W/remit)

• The twelfth and thirteenth digits are the serial numbers.

• The fourteenth digit is the last year digit of the year the DLN was assigned.

(6) Blocking series differ based on " Non-Remit" and " Remit" applications.

• Non-Remit begins with 850 block number and With-Remit begins with 050 for applications processed through MEDS.

(7) Manually stamp the assigned DLN on required forms within an application package:

• First page of application package, see table below:

Package Type	DLN stamped on
Form 5300	Form 5300
Form 5307	Form 5307
Form 5316	Form 5316
Form 5310	Form 5310
Form 8950	Form 8950
Form 1024	Form 1024
Form 1028	Form 1028
Form 8940	Form 8940
IDRS Print - INOLE or BMFOL	Page one
Remit ADF package (Additional Payment for a MEDS Case)	AIS

(1) The check, Form 8717 or Form 8718, and the application are stamped with the same DLN. We use Form 3539 , Block Number Control to complete the deposit process, so the form must be accurate. Prepare a separate Form 3539 for each type of application/process:

• EO Applications with remit (EO W/R)

• EP Applications with remit (EP W/R)

• EO Applications no remit (EO N/R)

• EP Applications no remit (EP N/R)

• EP MEDS Applications with remit (EP MEDS W/R)

• EP MEDS Applications no remit (EP MEDS N/R)

• EP Additional Payments

• EO Additional Payments

(2) Follow the steps below to complete the Form 3539:

1. Write the first two numbers of the DLN in the "File Location Code" box.

2. Enter the third number of the DLN in the "Tax Class" box.

3. Write the fourth and fifth numbers of the DLN in the "Document Code" box.

4. Write the type of application, EO W/R, EP W/R, EO N/R, or EP N/R, EP MEDS W/R, EP MEDS N/R in the "Form number and title" box.

5. Write the current Julian date for with remit applications and previous Saturday's Julian date for no remit in the "Program Number" box.

6. Enter the current date in the "Date" column.

7. Enter the total number of documents in the series of batches in the "Item Count" box.

(1) Work in numerical order with the oldest received dates first.

(2) Generally, a batch consists of 25 or less.

(1) Number each batch as one DLN with consecutive serial numbers.

1. Stamp the DLN in the "Beginning" field of Form 3539, the top right-hand corner of the 1st page of the application.

2. Change the DLN serial number with each request that you stamp, within each batch.

3. Stamp the last DLN assigned in the "Ending" field of Form 3539.

4. Enter the number of forms numbered in the "Item Count" field.

(1) EO Division has approved returning the applications if filed on an obsolete revision. EO applications filed on an obsolete form revision will be returned to the filer.

(2) The table below provides the valid EO version; all other versions are obsolete and processed as obsolete forms. If we receive mixed version dates within the package, use page one of the application to determine if the application is valid.

(1) To enter an EO remit if application is processed through Legacy:

1. Select "ENTRY EO REMIT"

2. Enter the EIN twice at the EIN prompts, once from the Form 8718 and once from the application. If these numbers don't match, IDRS research must be performed to determine the correct EIN.

If the EIN	Then
Exists on the system	research LINUS for status and continue to step 3.
Does not exist on the system	refer to IRM 3.45.1.10.7, Building a Record For Legacy Cases.

3. Verify the info on the document and that on the system are the same.

4. If the entity info in the system isn't the same, make the necessary changes by overlaying and manually correcting, and save record.

5. View POA info and make necessary changes and save.

6. If the info is the same, add transaction.

7. Enter the Blocking Series in the "BS" field.

8. Enter the Serial Number in the "SN" field.

9. Enter the Post Mark date in the " POSTMARK DATE" field.

10. Verify the Received Date in the " RECEIVED DATE" field. If the date is different from that on the document, manually overlay the correct date.

11. Select the form in the "EO Form" box.

12. Select the appropriate indicator.

13. Verify you have selected the correct user fee.

14. If the fee is different from the amount paid, overlay the amount in the field with the amount paid.

15. If any of the conditions listed " MEMO or FOREIGN" exist, select the appropriate condition.

16. Save.

17. Select RETURN TO DEFAULTS.

18. Exit.

19. Annotate your initials at the top right hand corner of the Form 8718.

(1) All original filed EO applications received with no user fees will need to have LINUS pre-research conducted on all applications.

(2) CAMCSD will reject the application unless LINUS research shows the valid user fee was previously processed through LINUS:

(3) Follow the steps to enter an EO non-remit in LINUS:

1. Select "ENTRY EO NON REMIT".

2. Enter the EIN twice at the EIN prompts, once from the Form 8718 and once from the application. If these numbers don't match, IDRS research must be performed to determine the correct EIN.

If the EIN	Then
Exists on the system	research LINUS for status and continue to step 3.
Does not exist on the system	refer to IRM 3.45.1.10.7, Building a Record For Legacy Cases.

3. Verify the entity info on the document and that on the system are the same.

4. If the record in LINUS shows a valid user fee received and the money not refunded and the form version is valid, process as a non-remit application.

5. If the entity info isn't the same, research IDRS updated Entity info. Make the necessary changes by overlaying and manually correcting, save record, and add transaction.

6. View POA info, make necessary changes and save record.

7. If the info is the same, add transaction.

8. Enter the Blocking Series in the "BS" field.

9. Enter the Serial Number in the "SN" field.

10. Enter the Post Mark date in the " POSTMARK DATE" field.

11. Verify the Received Date in the " RECEIVED DATE" field. If the date is different from that on the document, manually overlay the correct date.

12. Select the form in the "EO Form" box.

13. Select the "non-remit" indicator.

14. Save.

15. Select "RETURN TO DEFAULTS".

16. Exit.

17. Annotate your initials at the top right hand corner of the Form 8718.

(1) EO applications are processed through MEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other required data is captured through MEDS and uploaded electronically to LINUS within 48 hours of account establishment.

(2) The following elements are the minimal data captured in LINUS for the EO applications processed through MEDS:

• Name

• Fee/Form Indicator

  Note: Verify Money Received Field, if necessary, over ride the amount to reflect the correct amount received.

• Payment Amount Received

• EIN

• DLN

• Postmark Date

• Received Date

(3) The following elements are captured in LINUS for the EO applications processed through MEDS with a foreign address:

• Name

• Address

  Note: On applications with a Foreign address, the entire entity must be captured.

• Fee/Form Indicator

  Note: Verify Money Received Field; if necessary, over ride the amount to reflect the correct amount received.

• Payment Amount Received

• EIN

• DLN

• Postmark Date

• Received Date

(4) The table below lists the captured Fee/Form indicators:

(5) LINUS records for applications processed through MEDS won't contain POA info.

(1) EP applications are processed through MEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other required data is captured through MEDS and uploaded electronically to LINUS within 48 hours of account establishment.

(2) All EP Applications that are processed through Legacy System require the employee to capture all elements to deposit the user fee and establish the account in LINUS.

(3) Select the indicator with the fee closest to the fee received for EP applications.

(1) All EP Applications are entered through the Legacy System. Establishment in LINUS will require employee to capture all elements.

(2) EP applications are processed through MEDS utilizing the Captiva software. Minimal data is manually captured in LINUS to establish the account; all other data is captured through MEDS and uploaded electronically to LINUS within 48 hours of account establishment.

(3) The following elements are captured in LINUS for the EP applications processed through MEDS:

• Name

• Fee/Form Indicator (indicated required fee amount)

• EIN

• DLN

• Postmark Date

• Received Date

(4) Follow the steps to enter an EP non-remit on LINUS:

1. Select "ENTRY EP NON REMIT"

2. Enter the EIN twice at the EIN prompts, once from the Form 8717 and once from the application. If these numbers don't match, IDRS research must be performed to determine the correct EIN

(5) Verify the info on the document and that on the system are the same.

(6) If the info isn't the same:

1. Make the necessary changes by overlaying and manually correcting

2. Save Record

(7) Proceed as follows:

1. Enter POA info if provided and save.

2. Select the plan from the Plan/POA box to which you need to add a transaction

3. Add Transaction

4. Enter the Blocking Series in the "BS" field

5. Enter the Serial Number in the "SN" field

6. Enter the Post Mark date in the "POSTMARK DATE" field

7. Verify the Received Date in the "RECEIVED DATE" field. If the date is different from that on the document, correct the date.

8. Select the form in the "EP Form" box

9. Select the appropriate indicator

10. Save

11. Select "RETURN TO DEFAULTS"

12. Exit

13. Annotate your initials at the top right hand corner of the Form 8717

(1) Follow the steps below to create a new record if no EIN is on file.

(2) Select OK

(3) If the application is EO:

1. Verify the info on the Form 2848 or 8821

2. Verify the corresponding EIN is on the form

3. The name of the company or organization appears to be the same on the application and the POA.

4. Verify there are two signatures on the Form 2848, one from an officer of the organization or company and one from the person listed as the POA.

5. Verify the signature of the Form 8821 is from an officer of the organization or company

   Note: If there is no way to verify signature, accept if there is a signature present

6. Enter all fields on the POA Entry Screen except the CAF

(4) If the application is EP:

1. Input the plan number from the application.

2. Input the name of the plan.

(5) If the POA isn't valid, select close.

(6) Enter all fields on the POA Entry Screen except the CAF.

(7) Select the "CLOSE" button.

(8) Enter the Plan Sponsor's name in the "NAME" field for an EP record.

(9) Enter the organization's name in the "NAME" field for an EO record.

(10) Enter the care of name in the " IN CARE OF" field.

(11) Enter the address in the "ADDRESS" field.

(12) Enter the city in the "CITY" field.

(13) Enter the ZIP+4 in the "ZIP" field.

(14) If the address is foreign, select the country.

(15) Save record.

(16) Select "ADD TRANSACTION".

(1) When needing a "User Fee" correction:

1. Select Form

2. Select Form Indicator

3. Enter fee received

4. Press "Split"

   Note: If one fee is entered, all fees must be entered.

(2) If user fee is corrected after the deposit is complete, contact Accounting to correct the adjustment to the two user fee accounts. Verify the split fee between the Treasury and IRS accounts is identical on LINUS and with account's records.

(1) Occasionally, the system must be updated causing the back-end process to be unavailable. However, the front-end process is available through the package verification module.

(2) Follow the procedures outlined below when TE/GE declares "System Downtime Process" is to be followed.

1. Original applications: Complete front-end process (example: Scanning, Data Completion, & Verification). Hold applications until export is completed and labels can be printed.

2. ADF packages: Process as normal if AIS is part of the package. If AIS isn't part of the package, process as a Non-MEDS package.

3. EOCC: Process as normal. Hold until export is complete.

4. Expedites: These applications cannot be held. They must be identified and shipped within the required IRM timeframe.

(1) The following table provides allowable data entry characters.

(1) The primary purpose of the Document Preparation (Doc Prep) subprocess is to prepare all packages for electronic scanning into MEDS.

(2) The following sections provide procedures for case assembly for all applications and packages processed through MEDS.

(3) Preparing the documents for scanning is an important operation. Properly performed, this step can ensure efficiency through the remaining processes.

(4) All EO Closed cases will have the Doc Prep completed with the appropriate control sheets inserted, with the exception of the "Package" control sheet before receipt at CAMCSD.

(5) The Document Preparation Clerks will perform the following tasks:

1. Receive application packages from Payment Processing or Second Sort.

   Example: Form 5310-A will come directly from Second Sort. The Form 5310-A isn't established in LINUS.

2. Verify all required fields are present and legible.

3. Make sure all packages are in page order; pages can be missing, but pages available must be in page order for the application.

4. Verify the EIN is the same on all forms; if not, notify management immediately. Depending on research, account in LINUS may need to be corrected.

5. Prepare documents for scanning (e.g., removal of staples, paper clips, rubber bands, copying required documentation, and inserting control sheets, etc.)

6. Ensure package is in proper order

7. Annotate all required editing on the documents within the package; example, "X" for a valid POA

8. Identify non-scannable materials and complete the non-scannable control sheet to reflect the type of material and the application package to which it belongs. Any items such as the envelope that aren't scanned should be placed at the back of the case folder.

(6) If a filer submits a complete copy of his application package with the original submission, process the original package per the package separation procedures and file the complete copy behind the "Other Documents" control sheet.

(7) If we receive a Form 2848 or 8821 with "See Attachment" for additional appointees or representative, but contains an appointee/representative on the form, then place attachment behind the Other Document control sheet.

(8) If we receive a Form 2848 or 8821 with "See Attachment" for the appointees or representative and the form doesn't contain an appointee or representative on the form, then place the form and the attachment behind the Other Document control sheet.

(9) If only the firm name is present and the form says, "See Attachment," place Form 2848 or 8821 and the attachment behind the Other Document control sheet.

(10) If only the firm/representative name is present and no address is provided, annotate a red line through the firm/representative name and leave the Form 2848 in the required form type order. Don't place the Form 2848 behind the Other Document control sheet.

(11) For a valid package both pages aren't required for the Form 2848. There is no need to insert a blank page for the page missing if not provided by the filer. The system is designed to accept the package if pages are missing.

(12) Ensure anything not required to be scanned is attached to the envelope for re-association later. "Don't" prepare a non-scannable control sheet for these items.

(13) If an item is determined non-scannable, the non-scannable control must be prepared. A second copy of the non-scannable control sheet is required when the item is too large to be kept with the case folder; otherwise only one non-scannable control sheet is needed. The "Non-scannable" control sheet provides identifying info that identifies the non-scannable item and the application package that it was received with.

(14) Forward all large non-scannable materials with a copy of the non-scannable control sheet to the Reconstitution Area for the subsequent reassembly of all application package materials if the item is too large to keep with the folder.

(15) When we receive two or more checks to pay the user fee for one application, change the priority of the package to "1" to ensure the application and multiple checks are processed within the 6 workday time frame. The second check is processed as an additional payment and needs the AIS to complete processing through MEDS.

(16) Do not hold the check for the AIS. The check must be deposited timely per the 72 hour required time frame.

(17) If Form 2848 or 8821 is incomplete, the following actions are required. See table below:

(1) As the Scan operator double click on the SCAN ICON on your desktop to initiate the scanning process.

(2) Select "New Batch" icon to scan in a new batch.

(3) The Scan operator will select the appropriate workflow Process Icon:

(4) Enter the BBTS 4 digit number to initialize the scan batch.

(5) The system won't allow the same BBTS number to be utilized within the same day. If additional documents need to be scanned or added to the BBTS number, the operator will need to select the Open Batch button.

(6) The same BBTS number can't be utilized in the last 7 days; if so, the system will detect the duplication and require the operator to confirm that the BBTS is to be reused as requested. A warning message is provided to the operator asking to verify if they want to use the same BBTS number.

(7) The Batch Scanning module will automatically assign a unique batch control number BBBBYYJJJ to initialize a scanning application for each batch using a workflow process.

• BBBB = the four digit BBTS batch number that was entered by the Scan Operator

• YY = the last 2 digits of the current year

• JJJ= the Julian date that the batch was scanned

(8) Enter the IRS received date for the submissions within the batch. The IRS received date entered during scanning for the batch is:

• New applications - date it was received at the first IRS Office

• EOCC - date package received at CAMCSD.

• ADF packages - date received at CAMCSD.

• Interoffice Mail - date received at CAMCSD.

(9) The IRS received date is to be entered as DD/MM/YYYY.

(10) You must enter the date correctly in the system. Once the date is entered and the screen is released the date can't be changed. This date is provided on all managerial reports that are used to monitor the workflow and required time frames.

(11) For EOCC process the Scan operator must annotate the unique scan batch control number created by the Batch Scanning Module on the box transmittal.

(12) Once scanning of the batch is complete, select Finish Scanning. When finish is selected, the system will automatically remove all blank pages from the batch. The computer will also automatically clean up and de-skew images.

(13) The "Batch Scanning Module" converts hard-copy documents to electronic versions that can be accessed through Documentum.

(14) A batch of documents that are fed into the scanner must have a common leading edge. Documents may be left, right, or center-aligned in the elevator tray.

(15) All pages in the batch must be top edge justified with all pages facing up.

(16) All pages are in the order top to bottom.

(17) Refer to table below for the priority that is used per package type. The system has a default priority setting. The scan operator must adjust the default priority when needed.