Part 7. Rulings and Agreements

Table of Contents

7.1 TE/GE Administrative Procedures and Programs

• 7.1.1 Employee Plans
• 7.1.2 Exempt Organizations Administrative Procedures
• 7.1.5 Employee Plans Technical Advice Procedures
• 7.1.6 Employee Plans Technical - Case Processing Procedures
• 7.1.7 Processing Information Requests

7.2 TE/GE Closing Agreements

• 7.2.1 Closing Agreements Originating in EP Technical
• 7.2.2 Employee Plans Compliance Resolution System (EPCRS)
• 7.2.3 Tax Exempt Bonds Voluntary Closing Agreement Program
• 7.2.4 Employee Plans Voluntary Closing Agreement Requests

7.11 Employee Plans Determination Letter Program

• 7.11.1 Employee Plans Determination Letter Program
• 7.11.2 EP Case Assignment Guide
• 7.11.3 Tax Exempt Quality Measurement System (TEQMS)
• 7.11.4 IRC 401(a) and 403(b) Pre-Approved Plans Program
• 7.11.5 Proper Use of Determination Letter Caveats
• 7.11.6 Multi-employer Plans
• 7.11.7 Multiple Employer Plans
• 7.11.8 EP Determinations Closing Agreement Program
• 7.11.9 Mandatory and TEQMS Case Reviews
• 7.11.10 EP Examination and Fraud Referral Procedures
• 7.11.11 Proposed Adverse Cases
• 7.11.12 Preparing Technical Advice Requests
• 7.11.13 Employee Plans Determination IDRS Access Procedures
• 7.11.14 Administrative Procedures

7.12 Employee Plans Guidelines

• 7.12.1 Plan Terminations

7.13 Employee Plans Automated Processing Procedures

• 7.13.1 Determination Letter Applications
• 7.13.5 Letter Generation
• 7.13.7 Moving Cases through the EDS Inventory Control Subsystem
• 7.13.8 EDS Unpostables

7.14 Employee Plans EDS User Manual

• 7.14.1 Introduction
• 7.14.2 Data Entry
• 7.14.4 Letter Generation
• 7.14.5 Inventory Control System (ICS)
• 7.14.6 Management Information System (MIS)

7.15 Employee Plans TEDS User Manual

• 7.15.1 Employee Plans User Manual Introduction
• 7.15.4 Tax Exempt Determination System (TEDS) Roles and Delegation
• 7.15.6 Navigating the Tax Exempt Determination System (TEDS)
• 7.15.7 Electronic Case Processing
• 7.15.8 Tax Exempt Determinations Systems (TEDS) Routing Slip Features

7.20 Exempt Organizations Determination Letter Program

• 7.20.1 Exempt Organizations Determination Letter Overview
• 7.20.2 Determination Letter Processing of Exempt Organizations
• 7.20.3 Processing Foundation Classification and Miscellaneous Requests
• 7.20.4 Automatic Revocation and Other Special Determination Issues
• 7.20.5 Review Procedures for EO Determinations
• 7.20.6 Anti-Terrorism and Other Emerging Issues
• 7.20.9 Processing Form 1023-EZ

7.21 Exempt Organizations Determinations Processing

• 7.21.1 Exempt Organizations Determinations Processing Overview
• 7.21.2 Processing User Fees
• 7.21.5 Determination Case Processing Assistance
• 7.21.8 EDS Unpostables
• 7.21.10 Processing EO Correspondence Requests

7.22 Exempt Organizations Determination Letter Automation Systems

• 7.22.1 Determination Letter Automation Systems Overview
• 7.22.4 Modified EO-EP Determination System (MEDS) User Manual
• 7.22.8 EP/EO Determination System (EDS) User Manual

7.28 Exempt Organizations Disclosure Procedures

• 7.28.2 Information Disclosure to State Officials Under IRC 6104(c)
• 7.28.4 Public Inspection of Written Determinations Under IRC 6110

7.40 LB&I Initiatives with Other Business Units

• 7.40.1 Industry Issue Resolution (IIR) Program

7.50 Form SS-8 Worker Classification Determinations

• 7.50.1 Form SS-8 Processing Handbook