TE/GE Memo Updates Contact Procedures for Determination Letters

Affected IRM: 7.20.1
Expiration Date: August 17, 2023

Date: August 17, 2021

MEMORANDUM FOR
EXEMPT ORGANIZATIONS
RULINGS AND AGREEMENTS EMPLOYEES

FROM:
Stephen A. Martin
Director, Exempt Organizations (EO) Rulings and Agreements

SUBJECT:
Interim Guidance on Updated Procedures Relating to Direct Contact

This memorandum changes the procedures for making direct contact regarding determination letter requests.

Background/Source(s) of Authority

IRC Section 7803(a)(3) provides that the IRS shall ensure that employees are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title. In the context of a request for a determination, this includes the right to appoint and have assistance of an authorized representative.

IRM 7.20.1.5.1.3 states that if a Form 2848 or Form 8821 authorization is invalid, a copy should be returned to the organization if an additional information request is sent, explaining why the form is invalid. If no additional information is needed, a determination letter is prepared and sent to the organization. An additional information letter or determination letter is not sent to the person(s) designated on an invalid Form 2848 or 8821.

IRM 7.20.1.6(3) states in part that, when working cases:

Procedural Changes

The following procedural changes are being made to further ensure taxpayers' effective participation in the EO R&A determinations process, to promote consistency in determinations procedures across TE/GE, and to clarify our processes when the taxpayer authorizes a representative to assist.

• If an organization does not submit a Form 2848 with its application for recognition of tax-exempt status or during case processing, contact the primary contact person listed on the application to discuss issues or items in the application, to follow-up on Letters 1312 requesting additional information, and to otherwise discuss determinations such as for a potentially adverse case (i.e., for all telephone inquiries) as currently described in IRM 7.20.1.6.

• If an organization submits a valid Form 2848 with its application for recognition of tax-exempt status or during case processing, specialists will contact an authorized representative listed on the Form 2848 to discuss issues or items in the application, to follow-up on Letters 1312 requesting additional information, and to otherwise discuss determinations such as for a potentially adverse case (i.e., for all telephone inquiries), except as listed below. In the situations below, a specialist should contact the primary contact person listed on the application as currently described in IRM 7.20.1.6.

  • Specialist cannot make contact with the authorized representative on Form 2848 within five 5 business days of the initial attempt to contact the authorized representative. The specialist should confirm the authorized representative, the authorized representative's contact information and preferences for future communications.

  • If the organization's primary contact, board member, officer, or other authorized person contacts the specialist directly, the specialist will discuss the application with that individual and confirm preferences for future communications.

• If Form 2848 is invalid, follow procedures in IRM 7.20.1.5.1.3.

Effect on Other Documents

This guidance will be incorporated into IRMs 7.20.1 by August 17, 2023.

Effective Date

August 17, 2021

Contact

EO Determinations Area 2 Manager

Distribution
www.IRS.gov