EP Rulings and Agreements (R&A), which includes EP Technical, EP Voluntary Compliance (VC), and EP Determinations,

EP Program Management Office and

EP Examinations.

Issues certain letter rulings, opinion letters and non-bank trustee approvals.

Provides technical and actuarial advice to help taxpayers understand the applicable tax laws and ensure that their plans are in compliance. (Rev. Proc. 2023-4, Section 24.01).

Provides technical and actuarial help to IRS employees through the Knowledge Management (KM) Networks and the Servicewide KM Library. (IRM 1.4.7).

Helps other government employees administer retirement plan laws.

Enters into closing agreements to help sponsors avoid plan disqualification.

The EP Technical employee’s referral, at a minimum, should contain the enrolled actuary’s name, enrollment number (if known), contact information, and a detailed description of the allegations with all supporting documentation. Email to NHQJBEA@irs.gov, or use intradepartmental mail. If using intradepartmental mail, address the envelope to:

The manager will maintain a record of all potential referrals discussed and referrals made by their group. At a minimum, the record will contain the enrolled actuary’s name, enrollment number (if known), the enrolled actuary’s employer, impacted plan name, EIN and Plan number, and a detailed description of the allegations. The manager will look for patterns, including evidence of emerging schemes, and appropriately make additional referrals.

Copies of letters, faxes and emails

Workpapers, conference reports and technical case history sheets; and

Any memos that reflect the rationale for the case result.

Tax law specialist, agent or actuary assigned the case or assistance request.

Main point of contact with the taxpayer or the taxpayer’s authorized representative.

Person responsible for developing the case and drafting any correspondence.

Reviewing correspondence for technical, procedural and editorial accuracy; and

Providing technical expertise on the case issue(s).

IRS Documentation Upload Tool provides a safe means for exchanging information with IRS online at www.IRS.gov/sendmyreply.

Your unique one-time use code is: [insert code].

Is correct, forward the case to the Manager, EP Technical (or the Manager’s designee), to assign to a group.

Exceeds the required amount, forward the case for assignment. The tax law specialist or actuary and manager must complete a User Fee Refund form.

Send a letter to the taxpayer requesting payment of the full user fee within 30 calendar days. The letter states that we’ll close the case, take no further action, and refund the paid deficient fee if we don’t receive the full amount within 30 days. Send a copy of the letter and a cover letter to the authorized representative if requested on the Form 2848.

If the taxpayer does not pay the full fee in 30 calendar days, prepare a letter to the taxpayer informing them that we closed the case and will refund the user fee separately. Send a copy and cover letter to the authorized representative if requested on the Form 2848.

Prepare the user fee refund form "REQUEST FOR REFUND OF USER FEE (Rev. March 25, 2015)."

Send the signed User Fee Refund Form to the TE/GE EO Adjustments Unit in Cincinnati, OH, to process.

Initiator: Prepare a letter to the taxpayer and prepare the REQUEST FOR REFUND OF USER FEE form. Send a copy of the signed letter to the taxpayer and signed cover letter to the authorized representative, as per the Form 2848.

Manager, EP Technical or group manager: Sign the letters to the taxpayer and authorized representative, the User Fee Refund form, and the TRAC Control Sheet and transmit the letters, refund form, and case file to the administrative staff to mail and close.

Screener: Send the User Fee Refund Form to the TE/GE EO Adjustments Unit in Cincinnati, OH, to process.

Review the file. Verify the correct user fee was received, the case was timely submitted, the request is substantially complete, and the issues are within EP’s jurisdiction to rule.

Expedited handling. Verify whether the taxpayer has requested expedited handling under Rev. Proc. 2024–4, Section 6.03(3). Decide whether to grant the request.

Sensitive case. Determine whether the case involves a sensitive issue that needs higher level review. If so, discuss the issue with the Manager, EP Technical, to determine whether to prepare a Sensitive Issue Report for the TE/GE Commissioner.

Assign to initiator. Assign the case to an initiator and reviewer within one week of the group assignment.

The control date.

The case control number.

Your name and telephone number.

Your last name.

Case control number and ESCO number if applicable.

Detailed descriptions and dates of relevant actions.

Hours worked.

Other IRS employees’ actions.

Ensure it complies with the requirements of Rev. Proc. 2024-4 and other relevant procedures.

Identify any issues you need to discuss with the reviewer.

Acknowledgment letter. Confirm that IRS sent the acknowledgment letter, Letter 6366.

User fee. Confirm that the taxpayer paid the correct user fee listed in Rev. Proc. 2024-4.

Jurisdiction to rule. Confirm that EP Technical has the jurisdiction to issue a letter ruling. (Rev. Proc. 2024-4, Sections 24 and 25).

Procedural requirements. Determine whether the request satisfies the procedural requirements of Rev. Proc. 2024-4 and other relevant procedures. If not, consider requesting additional information to resolve. If a taxpayer requests a ruling on other transactions, instead of automatically issuing a procedural closing, the taxpayer may withdraw one of the requested rulings. In other cases, you may need to prepare a procedural closing letter.

Expedited handling. Verify whether the taxpayer has requested expedited handling under Rev. Proc. 2024–4, Section 6.03(3). Decide, with your manager’s approval, whether to grant the request. See examples of when it’s appropriate to expedite handling in IRM 7.1.6.2.2.

Sensitive case. Determine whether the case involves a sensitive issue that needs higher level review. If so, the initiator should consult with the group manager and the Manager, EP Technical, to determine whether to prepare a Sensitive Issue Report for the Commissioner, TE/GE.

Sufficient information. Determine whether the case file contains sufficient information. If you need additional information/documentation, decide whether to; (1) issue a 30-Day Letter using Letter 6420, Request for Information, to get the information, or (2) schedule a Conference of Right and get the information through the conference and the taxpayer’s post-conference submission.

Preliminary ruling position. Discuss the merits of the case, including whether the preliminary ruling position appears to be favorable or adverse to the taxpayer.

Technical issue meeting. Determine whether to recommend scheduling a Technical Issue Meeting. The group manager may want to schedule a Technical Issue Meeting when the issues are unique or complex. Managers, reviewers and other employees may be asked to attend the meeting. Its purpose is to discuss the issues in depth and decide on appropriate case action.

Conference of Right. If the preliminary position is adverse, discuss scheduling a Conference of Right per IRM 7.1.6.2.6 and Rev. Proc. 2024-4, Section 28.01.

Memo to the file. It is important to document the analysis used in processing a case. For this purpose, the initiator may need to prepare a memo to the file.

TE/GE Division Counsel (TEGEDC) referral. Determine whether the case involves an issue that you should refer to TEGEDC for help.

Set a response due date of 30 calendar days after the letter’s date. The letter should state (in the Information Needed section of Letter 6420) that, pursuant to section 27.05 of Rev. Proc. 2024-4, if the information is not received within 30 calendar days and an extension of time is not granted, the taxpayer’s request will be closed and no further action taken. Also inform the taxpayer that generally an extension of time must be justified in writing prior to the close of the 30-day period.

Consider requesting the information by phone and following up with the 30-Day Letter.

Consider calling the taxpayer or authorized representative to identify the information that would help to resolve the request and avoid multiple requests.

Fax or mail the 30-Day Letter as soon as possible to the taxpayer with a copy to the authorized representative, if applicable.

Try to avoid multiple 30-Day Letters which could delay case processing and be burdensome to the taxpayer.

Gather additional information at the Conference of Right and through the taxpayer’s Post-conference submission.

Send a follow-up request with a firm due date (generally 10 calendar days). State in the follow-up letter that we may close the case if they don’t respond to the follow-up request within 10 calendar days and that a request to extend the time to respond must be made in writing and approved.

Schedule a Conference of Right.

Issue a letter ruling based on the information on hand.

Close the case with no action.

Conclude that the ruling position is favorable, prepare a favorable letter ruling.

Confirm that the preliminary ruling position is adverse, schedule the Conference of Right with the taxpayer or authorized representative.

Determine, in consultation with your manager, to hold a Technical Issues Meeting to discuss the case further, prepare a short memo summarizing the case and send the memo to your group manager.

Contact the taxpayer or the taxpayer’s authorized representative to schedule the Conference of Right. The conference is held within 21 calendar days after contact, unless the taxpayer or the authorized representative requests an extension of time and the group manager approves the extension. Send a written confirmation of the conference to the taxpayer with a copy and cover letter to the authorized representative identifying the case issues with the caveat that other issues may be raised at the conference.

Send written confirmation to the taxpayer and authorized representative that a request for an extension of time has been approved or denied.

When scheduling the conference, advise the taxpayer or authorized representative that only individuals the taxpayer has authorized in writing to represent them may attend (unless the taxpayer will authorize other persons or will attend the conference). The signed Forms 2848 must be received from all representatives before the conference unless the taxpayer attends the conference and agrees to having additional representatives present.

Schedule the conference by sending a letter setting the date, time and location or telephone number if the taxpayer or authorized representative doesn’t respond to the request to schedule a conference. State in the letter that not attending waives the Conference of Right. Send a copy of the letter to the authorized representative if applicable.

The taxpayer is entitled to only one Conference of Right on the issues, so address all case issues at the conference to avoid the need for additional conferences. (Rev. Proc. 2024-4, Section 28.05.) However, the IRS may hold additional conferences in its discretion.

Only individuals for whom the initiator has received a signed Form 2848 may attend the conference on behalf of the taxpayer if the taxpayer is not present. Individuals listed on a properly executed Form 8821 may also attend, but only to the extent permitted by Form 8821.

Conferences are typically held by telephone. Obtain the names of those in attendance and confirm that all attendees are listed on the Form 2848.

Generally, the initiator, reviewer and the group manager represent the IRS. A person who has the authority to sign the letter ruling must attend the conference. Other IRS or government representatives may attend in particular cases. However, see IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

Confirm that all attendees are listed on the Form 2848. However, if the taxpayer attends the conference, anyone may attend with the taxpayer’s permission.

Inform the taxpayer or authorized representative, at the beginning of the conference, that this is the "Conference of Right" under Rev. Proc. 2024-4. Rev. Proc. 2024-4, Section 28.06, requires that any additional information is due within 21 calendar days after the conference date. The conference is informal, and no party may make a tape, stenographic, or other verbatim recording of a conference.

Present all the reasons for the IRS’ preliminary adverse position, including all technical and factual issues presented by the ruling request.

Summarize the outstanding issues and the information or documentation that could resolve the issues in the case, as appropriate.

If the group manager, in consultation with the initiator and reviewer, concludes that the final disposition of the case is favorable to the taxpayer, the initiator prepares a favorable letter ruling.

If the decision is adverse, the initiator offers the taxpayer or authorized representative an opportunity to withdraw the ruling request, noting that we cannot refund the user fee as per Section 30.10 of Rev. Proc. 2024-4. If the request is not withdrawn, the initiator prepares a ruling denying the requested ruling and an adverse ruling is issued.

Summarizes the case.

Explains TE/GE’s position.

Attaches a copy of the proposed letter ruling and other background information.

Letter ruling.

Redacted letter ruling for disclosure purposes as appropriate (prepare after the reviewer and group manager approve the final draft of the letter ruling). Letter 437 (Notice of Intention to Disclose), Control Sheet, and letter ruling will need to be completed before the ruling is sent to Disclosure.

Letter ruling for Classification and Case Assignment (C&CA), as appropriate.

Cover letter to the authorized representative.

Always address a letter ruling to the taxpayer; send a copy to the taxpayer’s authorized representative.

Type the appropriate index number(s) from the Uniform Issue List in the upper left-hand corner, as appropriate.

State, in the first paragraph, that it is in response to a ruling request received from the taxpayer. List the dates of all correspondence from the taxpayer or authorized representative.

State, in the second paragraph, that the following facts and representations have been submitted under penalties of perjury in support of the ruling requested.

List in the next paragraph(s) the relevant and necessary facts presented by the taxpayer’s correspondence. It may be appropriate to use the taxpayer’s own language.

After listing the relevant facts and representations, the next paragraph states that, "based on the above facts and representations, you request a ruling that...:" Insert the taxpayer’s ruling request here.

The next section provides the legal sources upon which the ruling is based. Generally, cite in this order: Code sections, Treasury regulations, and other IRS published guidance.

After stating the legal sources, begin a new paragraph applying the law to the facts and stating the conclusion. If more than one ruling is requested, consider addressing each ruling in a separate paragraph.

After the conclusion, insert the following:

At the end of the letter, after the signature block, list these enclosures:

After the list of enclosures, make sure to copy the authorized representative(s).

Create an electronic copy of the unredacted letter ruling and then remove all identifying references to names, addresses, plan names, states, cities, persons to contact, telephone numbers, courtesy copies, and any other identifying information that the taxpayer has requested be "deleted" in the taxpayer’s deletion statement. Use blank spaces to ensure that the pages do not change.

Do not delete group symbols, the Uniform Issue List number, or the manager’s name in the signature block. The group manager is not required to sign the redacted letter ruling.

Delete your name and the name(s) of the authorized representatives (retain the cc).

Print two originals of the redacted letter ruling on TE/GE letterhead for Disclosure and the taxpayer.

Include your contact information.

List as enclosures a copy of the original ruling letter, a copy of the redacted ruling and a copy of Letter 437, Notice of Intention to Disclose - Rulings.

Documents for manager's signature - TRAC Control Sheet, User Fee Refund Sheet (if any), Original Letter Ruling to taxpayer. Original Cover Letter to authorized representative. Include for the manager’s review the Deleted Letter Ruling, routing slip to Disclosure and the Letter 437.

Routing slip or email, as appropriate, to Disclosure and the Letter 437.

Administrative documents - User Fee Case Input Sheet, Technical Case History Sheets (initiator and reviewer showing total hours), conference reports, memo to reviewer and selected drafts (if any).

Correspondence - Taxpayer's Incoming Letter and subsequent correspondence.

Any other documents (research, emails from reviewers, etc.).

Sign the TRAC Control Sheet, the User Fee Refund Form (if any which also must be approved by the TE/GE EO Adjustments Unit), and all outgoing correspondence (except the Deleted Letter Ruling). Date outgoing letters.

Close the case on TRAC.

Return file to the initiator.

After the letters are signed and dated, make copies of the deleted and undeleted letter ruling, the TRAC Control Sheet, and the letters to the authorized representative.

Send Disclosure a routing slip, an original deleted ruling, a copy of the undeleted ruling, a copy of the completed TRAC Control Sheet and a copy of the Letter 437 as appropriate. Email is preferred to 6110.disclosure@irscounsel.treas.gov or use intradepartmental mail. Include the taxpayer's name, EIN, the initiator's name, the date, and the group symbols. If using intradepartmental mail, address the envelope to:

Send C&CA a copy of the undeleted ruling with a transmittal memo describing the ruling, as appropriate. Email is preferred to tege.ep.classification@irs.gov, or use intradepartmental mail. If using intradepartmental mail, address the envelope to:

Mail the taxpayer the original undeleted ruling, an original of the redacted letter ruling and the Letter 437.

Mail copies of the documents sent to the taxpayer, to the authorized representative, if any, with the original cover letter to the authorized representative.

Assemble and label copies for the case file, the initiator and the reviewer.

Return case file to group manager who sends the case file to the administrative staff for scanning.

Properly discard duplicate copies of any documents containing taxpayer information. (See IRM 10.5.1, Privacy and Information Protection, Privacy Policy).

Dates the signed technical assistance memo, makes a copy, mails the memorandum to the requesting office and returns the copy to EP Technical for closing, or

Returns the signed technical assistance memo to EP Technical to mail to the requesting office and close the case.

TRAC Control Sheet with hours listed separately for the initiator and the reviewer

Outgoing Correspondence - either:

The initiator

The reviewer

All requests for assistance must include a memorandum that presents: the description of the issue(s) and specify exactly where assistance is requested, the background, facts, relevant guidance, completed analysis, and any conclusion reached. Supporting information, including the case file and workpapers, may be requested by EP Actuarial to supplement the memorandum, as appropriate.

Requests for assistance with an audit will also include the scope of the audit, the name of the enrolled actuary servicing the plan and enrollment number (if known), the taxpayer’s name, the plan name, EIN and Plan Number.

Review the request to determine whether the requesting office has asked for a response by a firm due date.

Create a Technical Case History Sheet.

Schedule a Three-Week Meeting with the reviewer if appropriate.

A preliminary position.

The need for a Technical Issue Meeting.

The approach to processing the case.

An introduction stating that "This is in response to your request dated..." ,

The issues, law, analysis, and conclusion, and

A closing paragraph with the initiator’s contact information.

Use memo format to briefly summarize the facts and issues that the other office should address.

If your memo requests TEGEDC’s concurrence, also briefly describe EP Technical’s finding on the issues and the reasons for the request.

Attach a copy of the draft ruling, if applicable, and a copy of the relevant portions of the background file.

Sends it with a Form 3210 (Document Transmittal, if mailing the request),

Returns a copy of the signed, dated memo to the initiator. The initiator keeps this memo and the Form 3210 in the case file.

Identify the constituent.

Summarize the nature of the constituent’s inquiry.

Prepare the draft. Refine it through each level of review. Submit it for review and approval as follows: the reviewer, if any; the group manager; the technical advisor to the Director, EP; and ESCO.

Email a copy of the draft and incoming submission to the technical advisor for approval.

Submit the draft to ESCO at least five business days before the due date.

Given the due dates for responses to Congressional inquiries, stay actively involved in making sure your proposed response moves smoothly through the chain of review.

E-Trak number (in the subject line).

Draft response letter in Word format.

Correspondence from the member of Congress.

ESCO’s control card.

Outgoing letter for signature and dating.

Incoming file.

Most recent draft of response showing ESCO’s revisions.

Email or cover sheet to group manager.

Outgoing correspondence to member of Congress.

Copy of signed and dated outgoing correspondence for the case file.

TRAC Control Sheet with the initiator’s and reviewer’s hours listed separately.

Technical Case History Sheets of initiator and reviewer.

Email approvals from the technical advisor.

Incoming file.

Miscellaneous items, if any.

Sign the TRAC Control Sheet and send the case file to the administrative staff for closing and scanning.

Tell initiator to email a copy of the response to the e-Trak coordinator who closes the case on e-Trak and TRAC.

Acknowledgment Letter. Within one week of receipt, send an acknowledgment letter using Letter 6366 to the applicant and a copy of Letter 6366 and cover letter to the authorized representative.

Rev. Proc. 2024-4 Requirements. Confirm that the application complies with the procedural requirements in Rev. Proc. 2024-4, Section 26.

Substantive Requirements. Review the application for compliance with the requirements under 26 CFR 1.408-2(e)(2) through 26 CFR 1.408-2(e)(5). Use the Non-bank Trustee Investigative Procedures Resource Guide, and the Non-bank Trustee Guidelines which contains a checklist for non-bank trustee approvals.

Thirty-Day Letter or Conference of Right. If the application doesn’t contain clear and convincing proof that the non-bank trustee requirements are satisfied as required by Rev. Proc. 2024-4, Section 3.07 take one of the following steps: (i) Send a 30-Day letter, using Letter 6420 or (ii) Schedule a Conference of Right, if requested by the taxpayer.

The Thirty-Day Letter should note the deficiencies and ask the applicant to submit appropriate information or documentation within 30 days. If the applicant doesn’t send the required information or documentation, a letter ruling may be issued and the case may be closed in accordance with Rev. Proc. 2024-4, Section 27.11.

A Taxpayer’s request for an extension of time to respond to the 30-Day Letter or hold a Conference of Right must be submitted in writing. The initiator will send written confirmation that the request is approved or denied.

Cover sheet or email to group manager.

Outgoing correspondence for signature: original approval letter with original cover letter for the authorized representative (if any).

Administrative documents: TRAC Control Sheet with the initiator’s and reviewer’s hours listed separately, user fee case input sheet, user fee refund form (if any).

Case history documents, Technical Case History Sheet (reviewer and initiator), conference reports, memos to the file, and drafts of the Notice of Approval, as appropriate.

Taxpayer’s application.

Other correspondence.

Miscellaneous items.

Notify EP Examinations of the new approval.

Send a copy to the EP employee who is responsible for updating the List of Approved Non-bank Trustees. (They will forward the updated list (published quarterly) to Communications and Liaison to post on the TE/GE web page).

Mail the original Notice of Approval to the approved non-bank trustee, and if applicable, mail a cover letter and copy of the Notice of Approval to the authorized representative.

Update the electronic non-bank trustee files.

Prepare copies for the initiator, case file and reviewer. Return the case file to the manager, who sends it to the administrative staff for closing and scanning.

A cosmetic change that doesn’t adversely affect the entity’s status as a non-bank trustee.

A substantive change, such as a merger or acquisition, which may adversely affect the entity’s non-bank trustee status.

Describe the change.

State the reason for the change (cosmetic or substantive).

State that no other representation made in its original application has materially changed.

Name change.

Address change.

Acceptance of non-passive accounts.

Acceptance of accounts that were not described in the IRS Notice of Approval.

An acquisition, merger, consolidation, or other type of reorganization.

Withdrawal of non-bank trustee status.

EP Technical generally acknowledges in writing receipt of the notice of change and informs the entity that the IRS is updating its files.

The acknowledgment letter states that it isn’t a determination that the entity satisfies or continues to satisfy the requirements of 26 CFR 1.408-2(e). So, if the entity’s notification of change also includes a request that the IRS determine that the change doesn’t adversely affect its non-bank trustee status, EP Technical informs the entity that it should file a non-bank trustee application per Rev. Proc. 2024-4 to receive a determination. If it’s clear that the change adversely affects the entity’s non-bank trustee status, EP Technical may encourage a new application or pursue revocation.

Initiator: When the case is ready for signature and closing, assemble the case file and forward it through the reviewer to your manager for signature and closing.

Group manager: Sign and date the TRAC Control Sheet and outgoing correspondence. Close the case on TRAC.

Initiator: Mail the outgoing correspondence, prepare copies, update the electronic file, and send the case file back to the group manager who sends it to the administrative staff for closing and archiving. Inform EP Examinations and the TE/GE employee who is responsible for updating the List of Approved Non-bank Trustees.

26 CFR 1.408-2(e)(7)(iv) describes the grounds for revocation.

26 CFR 1.408-2(e)(7)(v) provides the procedures to be followed for revoking a non-bank trustee’s approval letter.

Revocation could result in the non-bank trustee fiduciary accounts losing their qualified status. To avoid this outcome, 26 CFR 1.408-2(e)(6)(v) requires that the non-bank trustee name a successor trustee.

Discuss the case with the reviewer. If you decide to recommend revocation of the non-bank trustee’s Notice of Approval, discuss the case with the group manager.

If the group manager concurs, draft a "60-Day letter" which proposes to revoke the non-bank trustee’s Notice of Approval.

If you pursue compliance rather than revocation, send a closing letter with deficiencies to the non-bank trustee or custodian and prepare a memo to C&CA. Send the appropriate EP Examinations area manager copies of the memo and the closing letter.

A non-bank trustee may decide to withdraw its non-bank trustee status rather than have its status revoked.

Explain the case’s key facts and circumstances and explain how the entity failed to satisfy the requirements of the non-bank trustee regulations.

Notify the non-bank trustee that they may protest the proposed revocation per 26 CFR 1.408-2(e)(7)(v)(B) and request a conference with EP Technical.

Notify the non-bank trustee that the IRS must receive any protest within 60 calendar days of the date of the 60-day letter.

Ask your manager to sign and date the letter.

Fax and mail it with appropriate tracking to the non-bank trustee and authorized representative with a cover letter to the authorized representative.

Initiator: Prepare a letter for the manager’s signature. The letter informs the non-bank trustee that it may no longer accept new fiduciary accounts as of the date that it receives the letter. The letter states that the non-bank trustee must:

Group manager: sign and date the letter.

Initiator: Call the non-bank trustee or authorized representative and discuss the letter’s contents. Fax and mail the letter with appropriate tracking to the non-bank trustee and authorized representative.

Consider any protest you receive from the non-bank trustee and hold a conference as appropriate.

After considering all the information, including any information provided at the conference and the post-conference submission, discuss the case with the group manager.

If you and your manager decide that revocation is appropriate, prepare a letter for the group manager’s signature. (See IRM 7.1.6.9.4 (4) above).

The revocation letter must reference the non-bank trustee’s approval letter, state that the entity no longer meets the regulations’ non-bank trustee requirements and notify the entity that the approval letter is revoked.

When the Director, EP signs the letter, make copies of the signed and dated letter. Fax and mail the letter with appropriate tracking to the non-bank trustee and authorized representative.

Initiator: Assemble the file for closing, include copies of outgoing correspondence, and send the file to your group manager. Assemble copies for the initiator and the reviewer.

Group manager: Sign the TRAC Control Sheet.

Initiator: Send copies of the revocation letter and memo to C&CA, the EP Examinations area manager and the agent who investigated the non-bank trustee, as appropriate.

Initiator: Notify the agent or tax law specialist who prepares the List of Approved Non-bank Trustees, update the electronic file, and return the closed file to the group manager who sends the case file to the administrative staff for closing.

TRAC Control Sheet.

Initiator and reviewer hours.

Technical Case History Sheet of initiator and reviewer.

Original opinion letter and cover letter for the authorized representative.

Conference Report(s), if any.

Copy of 30-Day Letter, if any.

Taxpayer Documents:

EP User Fee Case Input Sheet.

Additional correspondence received while processing.

Discard all duplicate or unnecessary materials. If you’re unsure whether a document is necessary, ask the reviewer.

Check the original opinion letter and any accompanying cover letter sent to the authorized representative. Inform the initiator that the letters can be mailed.

Sign and date the TRAC Control Sheet and hours worked by the initiator and reviewer.

Send the case file to the administrative staff for record retention.

State in the introductory paragraph that we are seeking the Director, EP’s or the Director, EP R&A’s agreement in recommending a closing agreement.

Present the facts, a summary of the closing agreement, and explain why EP Technical is recommending the closing agreement.

Leave the signature blocks blank for the group manager, the Manager, EP Technical, the Director, EP R&A and the Director, EP.

Transmit the memo and the draft closing agreement with an action routing slip.

Enter the reviewer, the group manager, and the same names that are in the memo’s signature block on the action routing slip.

Prepare three execution copies of the closing agreement.

Send three copies with a cover letter to the taxpayer or authorized representative.

Explain that the taxpayer needs to sign all copies of the agreements and return them to the IRS with any sanction due.

Keep a copy of the cover letter in the case file. (See IRM 7.2.1.5.1, TE/GE Closing Agreements, Closing Agreements Originating in EP Technical, for instructions to the taxpayer, and IRM 7.2.1.6 for the procedures to execute closing agreements.)

All payments must be made through the Pay.gov website.

Prepare another signature package with the three copies of the closing agreement.

Include the previously signed approval memo as background.

Transmit the signature package following the procedures in IRM 7.2.1.6.1.

Prepare a cover letter and mail one copy back to the taxpayer.

Keep a second copy in EP Technical and another copy in the case file to be scanned.

Send the third copy to the area office with jurisdiction over the taxpayer’s plan if the taxpayer is a plan sponsor.

Prepare and send a fourth copy if the authorized representative requests an executed copy. Keep a copy of the cover letter in the case file.

Routing slip or email listing the case name stating the case is ready for closing and listing the initiator’s and reviewer’s hours worked.

TRAC Control Sheet.

Technical Case History Sheets of the initiator and reviewer.

Official File Copies.

Group Reading File Copies.

Case file, including the Action Routing Sheets, emails, etc., that indicate approval of the agreement and signature.

Case Closing Date.

The initiator's hours.

The reviewer's hours.

Change status to C1, etc.

Checks to make sure the submission is procedurally complete.

Reviews the Form 5308 and attachment explaining the requested change.

Sends the file to the actuarial group for assistance if the case involves an actuarial issue.

The TRAC Control Sheet.

The signed and dated Form 5308.

The Technical Case History sheets (initiator and reviewer).

Any requests for additional information.

Other relevant documents, such as emails and memos.

The incoming and additional submissions.