Part 7. Rulings and Agreements
Chapter 20. Exempt Organizations Determination Letter Program
Section 1. Exempt Organizations Determination Letter Overview
7.20.1 Exempt Organizations Determination Letter Overview
Manual Transmittal
September 19, 2019
Purpose
(1) This transmits revised IRM 7.20.1, Exempt Organizations Determination Letter Program, Exempt Organizations Determination Letter Overview.
Material Changes
(1) Incorporated Interim Guidance (IG) Memorandum TEGE-07-0318-0012, EO Congressional, Technical, and Other Correspondence.
(2) Revised IRM 7.20.1.2 to remove reference to Emerging Issues Committee.
(3) Added new program, scope, and objectives content at IRM 7.20.1.1 per IRM 1.11.2.2.5.
(4) Edited the document for plain language, as required per the Plain Writing Act of 2010.
Effect on Other Documents
This supersedes IRM 7.20.1 dated October 19, 2015.
This revision incorporates Interim Guidance (IG) Memorandum TEGE-07-0318-0012, EO Congressional, Technical, and Other Correspondence.
Audience
Tax Exempt and Government EntitiesExempt Organizations
Effective Date
(09-19-2019)
Margaret Von Lienen
Director, Exempt Organizations
Tax Exempt and Government Entities
Overview
(1) ) Purpose: This IRM describes general information for processing EO determination letter requests including:
Types of determination requests
Referrals
Taxpayer contacts
Congressional inquiries
Authorized persons
Authorized representatives - Form 2848 and Form 8821
Disclosure/third party contacts
(2) Audience: The procedures in this manual apply to all EO employees processing determination letter requests.
(3) Policy Owner: Director, Exempt Organizations
(4) Program Owner: Exempt Organizations
(5) Other IRMs related to processing EO determination letter requests include:
IRM 7.21, Exempt Organizations Determinations Processing
IRM 7.22, Exempt Organizations Determinations Automation Systems
IRM 7.25, Exempt Organizations Determinations Manual
IRM 7.26, Private Foundation Manuals
IRM 7.27, Exempt Organizations Tax Manual
IRM 7.28, Exempt Organizations Disclosure Procedures
Background
(1) Exempt Organizations (EO) includes two primary operational areas: Rulings and Agreements and Examinations.
(2) EO Rulings and Agreements (R&A) is responsible for issuing determination letters on exempt status, private foundation classification, and other determinations related to exempt organizations. EO R&A processes determination letters on applications for recognition of tax-exempt status under IRC 501 and IRC 521 and certain other requests. EO Determinations, one component of EO R&A, issues determination letters on exempt organization matters (see Rev. Proc. 2019-5, updated annually).
(3) Generally, organizations submit applications for tax-exempt status and other miscellaneous determinations (Form 1023, Form 1024, Form 1024-A, Form 1028, Form 8940, and other letter applications) to the Cincinnati Accounts Management Campus Support (Campus Support).
(4) Campus Support processes the user fee payment in the Letter Information Network and User Fee System (LINUS) and scans the application/request into the Tax Exempt Determination System (TEDS). TEDS transmits the information to the Employee Plans/Exempt Organizations Determination System (EDS).
Note: EDS is the system of record for EO Determinations cases.
(5) Campus Support sends open hard copy case files to an IRS facility in Ogden, UT.
(6) Cases are generally processed electronically in TEDS. See IRM 7.22.4, Tax Exempt Determination System (TEDS) User Manual, for specific instructions on using TEDS, including how to process cases.
Authority
(1) Rev. Proc. 2019-5, updated annually, sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, EO Rulings and Agreements. It explains the procedures for issuing determination letters on exempt status in response to applications for recognition of exemption from federal income tax under Section 501 or 521 (other than those subject to Rev. Proc. 2019-4, updated annually), private foundation classification, and other determinations related to exempt organizations. Rev. Proc. 2019-5 also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under IRC 7428 and guidance on applicable user fees for requesting determination letters.
Responsibilities
(1) EO Determinations is primarily responsible for issuing determination letters on matters described in Rev. Proc. 2019-5 including:
Initial qualification for or reinstatement of exempt status of organizations under IRC 501 and IRC 521, including requests from exempt organizations seeking exemption under alternate subsections and relief under 26 CFR 301.9100-1 in connection with applications for exemption
Group ruling requests
Initial classification of foundation status under IRC 509(a)
Foundation classification changes including voluntary requests for private foundation status under IRC 509(a), operating foundation status under IRC 4942(j)(3), and exempt operating foundation status under IRC 4940(d)
Recognition of unusual grants to certain organizations under IRC 170(b)(1)(A)(vi) and IRC 509(a)(2)
Termination of private foundation status under IRC 507(b)(1)(B)
Requests for determination of type for an IRC 509(a)(3) supporting organization, including whether or not a Type III supporting organization is functionally integrated
Advance approval of certain set-asides described in IRC 4942(g)(2)
Advance approval of individual grant making procedures described in IRC 4945(g)
Advance approval of voter registration activities described in IRC 4945(f)
Requests for exception from filing annual information returns
Foundation status determination under IRC 509(a)(3) by non-exempt charitable trusts described in IRC 4947(a)(1)
Recognition of voluntary termination of IRC 501(c)(3) by a government entity
(2) A determination letter is a written statement the EO Determinations office issues to an organization that applies tax laws to a specific set of facts on matters described in Rev. Proc. 2019-5 (updated annually). EO Determinations only issues a determination letter when they can make a determination based on either:
Clearly established rules in the statute, a tax treaty, or the regulations.
A conclusion in a revenue ruling, opinion, or court decision published in the Internal Revenue Bulletin that specifically answers the questions presented.
(3) EO Determinations also issues updated determination letters to reflect name and/or address changes or to replace a lost determination letter.
Program Controls
(1) EO Determinations Quality Assurance (EODQA) reviews determination cases to ensure:
Technical accuracy
Adherence to written procedures
Uniform and impartial treatment of exempt organizations' interests while protecting the government's interest
Identification of unfavorable case patterns, trends affecting processing quality, problem areas, unique issues, and new or novel techniques that EOD specialists develop
Common Abbreviations
(1) Commonly used abbreviations include:
Abbreviation | Name |
|---|---|
CAF | Centralized Authorization File |
CCR | Case Chronology Record |
EDS | EP/EO Determination System |
EIN | Employer Identification Number |
EO | Exempt Organizations |
EOTCT | EO Technical Correspondence Team |
EODQA | Exempt Organizations Determinations Quality Assurance |
IRC | Internal Revenue Code |
LA | Legislative Affairs |
LBI | Large Business & International |
LTA | Local Taxpayer Advocate |
OAR | Operations Assistance Request |
POA | Power of Attorney |
SBSE | Small Business Self Employed |
TAM | Technical Advice Memorandum |
TEDS | Tax Exempt Determination System |
TE/GE | Tax Exempt and Government Entities |
WI | Wage and Investment |
Technical Support
(1) You may request (or may be required to) help on a technical issue for a specific determination letter request or a general issue you identify during case processing.
(2) Request formal technical advice on a specific case from the Office of Chief Counsel (technical advice memorandum (TAM)).
See Rev. Proc. 2019-5 (updated annually) for the circumstances under which you may request a TAM.
See Rev. Proc. 2019-2 (updated annually) for TAM request procedures.
Submit the request to your manager for his/her review followed by an Area Manager review.
The EO R&A Director signs the TAM request.
Note: A taxpayer may also request a TAM on its case.
(3) Request informal case-specific assistance from TEGE Division Counsel. Call or email the designated Area Counsel attorney.
(4) Request informal technical assistance from TE/GE Knowledge Management. Submit your question to the relevant Knowledge Network on the TE/GE Knowledge Management site.
(5) Request informal technical assistance from EODQA (see IRM 7.20.5, Review Procedures for EO Determinations). Discuss the request with your manager before contacting EODQA.
Referrals
(1) Prepare a referral when an organization:
Likely has past taxes and/or penalties due.
Has potential future activities that may jeopardize exemption (but you don’t have sufficient cause to deny exemption).
(2) Prepare a referral when you want to refer to another IRS function (e.g., SBSE, WI, LBI, etc.) on issues such as:
Questionable charitable deductions
Loans to disqualified persons
Significant non-liquid assets
Valuation issues
(3) Prepare a referral at case closing (if needed). However, in situations where the statute for assessing tax is in jeopardy of expiring, prepare and submit the referral immediately when you identify the potential for taxes and/or penalties due.
(4) To prepare a referral:
Complete Form 5666, TE/GE Referral Information Report, for all referrals, following instructions attached to the form. Explain in detail why you’re referring the organization with the pertinent facts in Item O.
Email the form to your manager for signature. Upload the signed copy into the nondisclosable section of the TEDS case file.
Download relevant information from the case file and save it as a pdf.
Email the signed Form 5666 and relevant information from the case file to TE/GE Compliance, Planning and Classification at eoclass@irs.gov.
Taxpayer Inquiries
(1) You may receive taxpayer inquiries (e.g., telephone calls or written correspondence) on cases not assigned to you.
(2) Apply all disclosure rules for taxpayer inquiries (see IRM 7.20.1.6).
Telephone Inquiries
(1) Try to answer a caller’s concerns and questions.
Note: If you don’t know the answer, refer the caller to the toll-free call site at 877-829-5500.
(2) Use this table to handle taxpayer telephone inquiries on open cases:
If the taxpayer asks about a case | Then direct the taxpayer to the |
|---|---|
Assigned to a specialist | Specialist assigned to the case. |
In unassigned group inventory | Group manager. |
That was referred to EODQA or Appeals | Explain to the taxpayer that the case is being reviewed in EODQA or Appeals. If the taxpayer requires more information, contact EODQA. |
(3) Use this table to handle taxpayer telephone inquiries on closed cases:
If the taxpayer asks about | Then |
|---|---|
A determination letter | Answer the taxpayer’s concern, if possible. |
Case status | Get the taxpayer’s employer identification number (EIN) and check EDS for the status or refer the caller to the toll-free call site at 877-829-5500. |
Obtaining a tax-exempt number | Tell the taxpayer we don’t issue tax-exempt numbers. We issue determination letters (which include the organization’s EIN). |
Confusion about EIN and sales tax exemption number | Tell the taxpayer the EIN is the only number IRS issues and that he/she must go through the state or local government to obtain a sales tax exemption number (if applicable). |
Changes in activities, purposes, method of operation, etc. | Instruct the taxpayer to either:
|
A copy of a determination letter | Get appropriate information from the taxpayer (name, address, EIN, phone number, etc.), complete a Reprinting-Affirming EDS Letter Request, and either email or give it to the Correspondence Unit. |
A correction to a determination letter | Tell the taxpayer to mail or fax a written request to the Correspondence Unit (fax (855) 204-6184). |
Information on completing tax or information returns | Refer the caller to the toll-free call site at 877-829-5500 or www.irs.gov/charities. |
A case closed Failure to Establish | Tell the taxpayer the organization needs to send either:
If the organization needs further help, refer the caller to the toll-free call site at 877-829-5500. |
General information on other general tax exempt issues | Refer the caller to the toll-free call site at 877-829-5500 or www.irs.gov/charities. |
Note: Don’t attempt to "work" a closed case.
Written Inquiries
(1) Associate written inquiries for open determination cases with the open case file.
(2) Forward written inquiries on closed cases to the EO R&A Processing & Support Section, Correspondence Unit.
Exception: If the inquiry is on a case closed as failure to establish, review it to consider whether the case was closed in error.
Congressional Inquiries
(1) If you receive a call or correspondence directly from a Congressional office or Legislative Affairs, email the message from the call or scan the correspondence and forward to *TE/GE-EO-Congressionals which is managed by the EO Technical Correspondence Team (EOTCT).
Note: Provide information to EOTCT employees if they send you a request for information.
(2) The EOTCT, made up of EO R&A employees, responds to all Congressional inquiries. The EOTCT will either:
Send it to the EO R&A Processing & Support Section, Correspondence Unit, or
Add and assign it in e-Trak for the EOTCT.
Note: Tax account inquiries (such as a name or address change, trouble understanding a notice) should be forwarded to Taxpayer Advocate Service (TAS).
Note: A designated EO TAS Liaison responds to an inquiry submitted by an LTA as an Operations Assistance Request (see IRM 13.1.8.3, Assignment and Routing, and IRM 7.20.2.5.3, Operations Assistance Request (OAR)).
(3) Once assigned, the EOTCT will:
Prepare the response letters for the appropriate executive’s signature
Exception: Inquiries related to policies and regulations of Exempt Organizations will be signed by the Director, EO, or his/her designee.
Collaborate with EO Examinations on inquiries received regarding EO examination issues prior to responding
Oversee EO e-Trak inventory
Coordinate follow up on requests within EO
Provide status updates in e-Trak, as appropriate
Generate reports using the current e-Trak inventory report for the monthly EO Functional Review, including total number of cases received, closed, and open, with a summary highlight of any sensitive cases
Authorized Persons
(1) For exempt organization matters, an authorized person is any person legally authorized to act for the organization.
Example: A bona fide officer, trustee, or other official authorized to sign for the organization.
(2) You must make sure that a determination request:
Is signed by an authorized individual.
Includes a written declaration that the request is made under the penalties of perjury (IRC 6065).
(3) The signature on the request is considered prima facie evidence that the individual is authorized to sign it. However, if you have other evidence that indicates the person isn’t authorized to sign, secure an authorized signature and title.
(4) Be careful not to make unauthorized disclosures of confidential information when you process a determination request.
Review documents such as bylaws or articles of incorporation to identify persons the organization authorized to receive confidential information.
Make sure a person listed as an executive director is an authorized person before you disclose any confidential information to him/her.
Ask sufficient questions to establish the identity and position of the person if you request additional information from the applicant by phone.
Verify the power of attorney form or authorization is valid before contacting a designated representative.
See these IRM sections for guidance:
IRM 7.20.1.6, Disclosure
IRM 11.3, Disclosure of Official Information
IRM 11.3.2.4.3, Corporations
IRM 11.3.2.4.8, Trusts
Authorized Representatives - Form 2848 and Form 8821
(1) Form 2848, Power of Attorney and Declaration of Representative, authorizes an individual(s) to:
Act as Power of Attorney (POA) for an organization
Receive tax information, notices, and other communications on behalf of an organization
Represent the organization before the IRS
(2) Form 8821, Tax Information Authorization, designates an appointee (individual, corporation, firm, etc.) to receive tax information, notices, and other written communications on behalf of an organization but doesn’t authorize the appointee to represent the organization before the IRS.
(3) An authorized representative only receives copies of written communications if the organization checks the appropriate box on Form 2848 or Form 8821.
(4) See these guidelines on completing the forms, other Form 2848/Form 8821 information, and third party authorizations:
IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821
26 CFR 601.504, Requirements for filing power of attorney
Circular No. 230, Regulations Governing Practice before the Internal Revenue Service
Form 2848
(1) A valid Form 2848 is properly executed and signed by an officer of the organization and the designated representative.
(2) IRS inputs all Form 2848 information into TEDS. However, information from an invalid Form 2848 doesn’t transmit to EDS.
Example: If the TEDS “Valid POA indicator” is "F" or not checked, the 2848 information won’t transmit to EDS.
(3) Compare the TEDS POA T/F indicators to Form 2848 validity.
(4) Send copies of correspondence and determination letters to representatives authorized to receive notices and communications. But, don’t send copies to more than two representatives.
Note: Verify whether the correspondence box is checked on the form before you send copies of correspondence.
(5) Include a sentence in your letter to the organization informing it we sent a copy of the letter to its authorized representative.
(6) See IRM 7.20.1.5.1.1.1 and Rev. Proc. 2014-42 for special rules for Form 2848 and unenrolled preparers.
Form 2848 and Unenrolled Preparers
(1) Unenrolled preparers and registered tax return preparers can’t submit Form 2848 to represent an organization for an EO determination letter request because these categories ("h" and "i" on Form 2848) aren’t authorized to represent an organization before the IRS on determination letters or rulings. An organization may designate an unenrolled preparer or registered tax return preparer to receive tax return information by filing Form 8821.
Note: Also, enrolled actuaries (category "g") aren’t eligible to represent an organization on issues under IRC 501(c) or (d) or IRC 521.
(2) If an organization submits Form 2848 for an unenrolled preparer or registered tax preparer, ask the organization to submit Form 8821 if they want the IRS to send copies of letters to the preparer.
Centralized Authorization File (CAF)
(1) The Centralized Authorization File (CAF) maintains an electronic record of authorization information for most federal tax matters. CAF doesn’t maintain electronic records of authorizations for EO Determinations cases but does contain electronic records of authorizations for Forms 990, 990-PF, 990-T, 941, 940, and other returns.
(2) If a Form 2848 is valid and lists Form 990, 990-PF, 990-T, 941, 940, or other returns:
Copy or print Form 2848
Notate the case chronology record (CCR) that you forwarded Form 2848 to CAF
Place a note (e.g., sticky note) on Form 2848 instructing to forward it to CAF
Place the form in the basket to go to Processing. If working the case in hard copy, copy the form for the case file
Forward the form as soon as you identify it needs to go to CAF
(3) See IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF), for more information.
Form 2848, Frequently Encountered Situations
(1) Use this table for common issues/questions about a Form 2848’s validity:
Form 2848 Issue | Response |
|---|---|
It doesn’t specify the kind of tax or the tax period but does indicate it applies to a request for a determination of a particular date. | Accept the form if the particular date is consistent with the date on the determination request. |
It states that it is for all years or all periods. | Don’t accept the form because the tax period can’t be open-ended. Note: Form 2848 may specify "not applicable" in the years and periods column if they list the specific tax matter to which the form relates in Item 3 (e.g., representation on Form 1023). |
The authorized representative modifies it to specify the kind of tax and the years. | Don’t accept the form because the representative altered it after the organization signed it. |
It specifies the kind of tax and period but adds "any and all matters coming before the IRS". | Don’t accept the form because each tax matter constitutes a separate tax issue and requires a separate Form 2848. |
It names a law firm as the authorized representative. | Don’t accept the form because the representative must list specific names and addresses of people authorized to represent the organization. Note: Form 8821 may name a firm if the power is limited to receiving information and doesn’t claim to authorize the firm as an advocate. |
It lists two organizations as the taxpayer, and only one authorized person from one of the organizations signed it. | Don’t accept the form unless an authorized person of each organization signs it. Exception: You can accept the form if only one organization requests a determination and that org’s authorized person signed it. |
It lists more than one representative but not all of them signed it. | Accept the form for the representatives that properly completed Part II, Declaration of Representative. |
An individual, who isn’t authorized to sign for the organization, signs Form 2848. | Don’t accept the form unless it’s signed by an individual with authority to act for the organization. |
It’s a mechanically reproduced or faxed copy. | Accept the reproduced or faxed copy. A photographic or xerographic copy doesn’t need to be certified as a true and correct copy of the original. Note: The signatures on the form can’t be stamped. |
The authorized representative on file submits a substituted power of attorney naming another representative. | An authorized representative who has a power of attorney may substitute another individual if the original Form 2848 authorizes it by checking Box 5a. The originally named representative may sign the delegation or substitution on behalf of the organization attaching a copy of the original Form 2848 authorizing him or her to designate another representative. |
The form is properly executed, but the organization doesn’t mark the check box permitting the IRS to send copies of all notices and communications to the representative(s). | Accept the form, but don’t send the representative copies of notices and communications. |
Form 8821
(1) Form 8821 must be properly executed and signed by an officer, trustee, or other official authorized to sign for the organization.
Don’t enter appointees designated on Form 8821 in TEDS/EDS; if already entered, delete the information in TEDS and EDS.
Send an appointee an exact copy of correspondence (including a determination letter) that you send to an organization if Form 8821 is properly executed and block 5a is checked.
Unenrolled preparers can be designated appointees on Form 8821. See IRM 7.20.1.5.1.1.1.
Form 8821, Frequently Encountered Situations
(1) Use this table for common issues/questions about a Form 8821’s validity:
Form 8821 Issue | Response |
|---|---|
It doesn’t specify the kind of tax or the tax period, but indicates it applies to a request for a determination of a particular date. | Accept the form if the particular date is consistent with the date on the determination request. |
It states that it is for all years or all periods. | Don’t accept the form because it can’t be open-ended. Note: Form 8821 may specify "not applicable" in the years and periods column if it lists the specific tax matter to which the form relates in Item 3(d) (e.g., Form 1023). |
If it’s properly executed, may I discuss the case with the designated appointee? | Form 8821 doesn’t authorize the appointee to speak for/on behalf of the organization. However, it does authorize any individual, corporation, firm, organization, or partnership the organization designates to inspect and/or receive its confidential information verbally or in writing for the type of tax and the years or periods listed on the form. |
If the organization failed to check box 5a or 5b, may I mail the appointee copies of correspondence on the case? | No. If block 5a isn’t checked, don’t send copies of correspondence to the appointee. |
An individual who isn’t authorized to sign for the organization signs Form 8821. | Don’t accept the Form 8821 unless an individual with authority to act for the organization signs it. |
It’s a mechanically reproduced or faxed copy. | Accept the reproduced or faxed copy. A copy doesn’t need to be certified as a true and correct copy of the original. Note: The signature on the form can’t be stamped. |
It names a law firm as the authorized representative. | It may name a firm if the power is limited to receiving information and doesn’t purport to authorize the firm as an advocate. |
Invalid Form 2848/Form 8821 Authorization
(1) Information from an invalid Form 2848 or Form 8821 is input into TEDS but doesn’t transmit to EDS if the TEDS Valid POA indicator is "F" or not checked.
(2) If you identify an invalid Form 2848, make sure the TEDS Valid POA indicator is correct. If the organization doesn’t perfect the Form 2848 before you close the case, delete the POA information from TEDS/EDS when preparing the determination letter.
(3) If Form 2848 or Form 8821 authorization is invalid:
If | Then |
|---|---|
You send an additional information request | Generally, return a copy of the 2848/8821 to the organization explaining why the form is invalid with your additional information request. |
You don’t need any information to approve the case | Prepare the determination letter for the organization. |
Disclosure
(1) Improper or unauthorized disclosure is revealing information to unauthorized individuals.
(2) Discuss unauthorized disclosures with your manager.
(3) When working cases, be very cautious not to reveal information to unauthorized individuals.
Discuss issues or items in the application only with officers or other authorized organization officials or individuals designated on a valid Form 2848 or other valid power of attorney.
You can discuss issues or items in the application with the primary contact listed in the determination request (e.g., on page 1 of Form 1023 or Form 1024) even if the contact person isn’t an officer, trustee, or other authorized representative. However, don’t use information from that individual to make a determination.
Reminder: An executive director may or may not be an authorized person with respect to an organization.
Secure Form 2848 for a contact person (if not listed as an officer or other authorized organizational official) on a potentially adverse case or request to speak with an officer or board member of the organization.
Note: Generally, don’t indicate a potential adverse position to the applicant until you have sufficient facts that support an adverse determination.
(4) See IRM 11.3.2.7.1, Leaving Information on Answering Machines/Voice Mail, for guidance on leaving taxpayers'/representatives' confidential information on their answering machines/voice mails.
(5) After you approve an application (or any request subject to public inspection under IRC 6104), it’s not considered an unauthorized disclosure to reveal any initial or subsequent information the applicant submitted during the application process.
Note: See 26 CFR 301.6104(a)-5 for IRC 6104 disclosure exceptions.
(6) Find the list of Disclosure offices at http://www.irs.gov/uac/IRS-Disclosure-Offices. Before calling, discuss potential disclosure issues with your manager.
Reporting Unauthorized Disclosures
(1) You must report all unauthorized disclosures of tax information or Privacy Act information. An unauthorized disclosure occurs when an IRS employee discloses tax or Privacy Act information to someone who is not authorized to receive that information. See Reporting Unauthorized Disclosures at http://discl.web.irs.gov/rptunauth.asp for more information on unauthorized disclosures.
(2) See IRM 11.3.1.7, Reporting Unauthorized Access or Disclosures, for reporting procedures.
Third Party Contacts
(1) For IRC 7602(c), with the exceptions of situations in IRM 25.27.1.2(2), IRS makes a third-party contact when you contact a person other than the taxpayer and ask questions about a specific taxpayer or about that taxpayer's federal tax liability, including issuing a levy or summons to someone other than the taxpayer.
(2) See IRM 25.27.1.2, Third-Party Contact (TPC) Definition, IRM 25.27.1.3, Notification Requirements, for procedures and other information on third-party contacts, and IG SBSE-04-0719-0034, Interim Guidance and Third-Party Contact Notification Procedures, for procedures and other information on third-party contacts.
(3) Organizations may authorize third party contacts by completing Form 12180, Third Party Contact Authorization Form.
(4) Discuss third party contacts with your manager.
(5) Unsolicited information or referrals from third parties during your processing a determination case aren’t third party contacts for the purposes of IRM 25.27.1.
Evaluate any referrals you receive and use the information to develop the determination case.
Keep the referral with the non-disclosable documents in the case file.
Caution: Don’t contact a third party about submitted unsolicited information or referrals without discussing it with your manager as such contact may result in a third party contact.
