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Part 7. Rulings and Agreements

Chapter 29. Exempt Organizations Technical Rulings and Guidance

Section 1. Overview

7.29.1  Overview

7.29.1.1  (02-01-2008)
EO Technical Processing Unit Responsibilities

  1. The EO Technical Processing Unit is responsible for:

    1. Case receipt and control

    2. Processing user fees

    3. Case closing and mailing

    4. Case file imaging

    5. Processing requests for closed case files

    6. IDRS/Master File research

    7. SETR time and attendance preparation and storage

    8. TRAS travel documents storage

    9. Other support as required

7.29.1.2  (02-01-2008)
EO Technical Responsibilities

  1. The office of EO Technical is responsible for:

    1. Processing exemption applications referred by EO Determinations pursuant to IRM 7.20.1.1(1)

    2. Issuing private letter rulings pursuant to Rev. Proc. 2008-4 (or its annual update)

    3. Issuing technical advice memoranda pursuant to Rev. Proc. 2008-5 (or its annual update)

    4. Issuing information letters as described in Rev. Proc. 2008-4 (or its annual update)

    5. Processing certain exempt organization changes in accounting period or accounting method

    6. Providing assistance to other IRS offices, Chief Counsel offices, and other government agencies on exempt organization issues by responding to specific requests for information or technical assistance

    7. Responding to specific requests for information from taxpayers, media relations, other federal agencies, and Congress

    8. Processing disclosure requests

    9. Participating in multi-agency task forces formed to address broad concerns, and analyzing actions of other agencies that may affect the tax treatment of exempt organizations

    10. Supporting EO Customer Education and Outreach efforts by initiating or reviewing publication items and providing personnel to represent TE/GE before customer groups

7.29.1.3  (02-01-2008)
EO Technical Guidance and Quality Assurance Responsibilities

  1. The office of EO Technical Guidance and Quality Assurance is responsible for:

    1. Publishing guidance items such as revenue rulings, revenue procedures, announcements, and notices for the public in conjunction with the Department of the Treasury and the Office of Chief Counsel

    2. Working with other EO and TE/GE offices to develop and participate in projects, identify and address emerging issues, and develop programs to increase the quality of EO Technical work products

    3. Supporting EO Customer Education and Outreach efforts by initiating or reviewing publication items, including Internet web pages, and providing personnel to represent TE/GE before customer groups

    4. Responding to specific requests for information from taxpayers, media relations, other federal agencies, and Congress

    5. Participating in multi-agency task forces formed to address broad concerns, and analyzing actions of other agencies that may affect the tax treatment of exempt organizations

    6. Processing disclosure requests

    7. Creating, updating, and reviewing tax forms


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