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IRS Revises E/O Guidance on Processing Streamlined Applications

MAR. 15, 2015

TEGE-07-0315-0006

DATED MAR. 15, 2015
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Citations: TEGE-07-0315-0006
MEMORANDUM FOR ALL EXEMPT ORGANIZATIONS RULINGS AND AGREEMENTS EMPLOYEES
[Editor's Note: To view the text of the memorandum, including attachments, see .]

 

March 12, 2015

 

 

Control No: TEGE-07-0315-0006

 

Affected IRM: IRM 7.20.2

 

IRM 7.20.3

 

IRM 7.29.3

 

Expiration Date: March 12, 2017

 

 

FROM:

 

Stephen A. Martin

 

Acting Director, Exempt Organizations, Rulings and Agreements

 

 

SUBJECT:

 

Streamlined Processing Guidelines for All Cases

 

 

To assist in the processing and review of applications, Exempt Organizations (EO) Determinations developed a streamlined process based on Lean Six Sigma Organization (LSSO) concepts.

The process was piloted in October 2013 and expanded to all EO application case processing in Interim Guidance Memoranda TEGE-07-0214-02, Streamlined Processing Guidelines for All Cases, dated February 28, 2014 (reissued as TEGE-07-0215-0005, February 27, 2015), and TEGE 07-0514-0014, Streamlined Processing Guidelines for Cases Extended to All EO R&A Employees, dated May 23, 2014. This memorandum combines and revises the streamlined procedural guidance provided in these two memoranda and, therefore, supersedes the procedures listed in TEGE-07-0215-0005 and TEGE-07-0514-0014.

The streamlined process is designed to reduce the burden on both the applicant and the IRS when additional factual information is needed to complete application processing using the following guidelines:

 

a. If a specialist determines a case cannot be closed on its merits, the specialist will determine whether the streamline questions in Attachment A can be used to secure sufficient information to make a final determination in the case. (Note: Some streamline questions contain instructions which limit their use; additional streamline questions may be developed and used in the future.)

b. If so, the specialist will use Letter 1312, Additional Information Request, when corresponding with organizations, inserting questions from Attachment A, where appropriate.

c. If the questions in Attachment A cannot be used on their own to secure sufficient information to complete processing of the case, then the specialist may use the questions in conjunction with other Letter 1312 pre-written questions or compose his or her own questions when necessary to make a determination.

d. If the questions would not provide any of the necessary information to complete processing of the case, then the specialist should follow the normal procedures for developing the case, including the use of the Letter 1312 pre-written questions or individually composed questions.

 

The content of this memorandum will be incorporated into the affected IRM sections listed at the top of the memorandum.

Please contact Manager, EO Determinations Area 2 with any questions.

cc.www.irs.gov

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