Procedures for Updating the Business Master File

The EO R&A Anti-Terrorism Coordinator is responsible for:

Serving as the liaison with IRS-CI.

Maintaining an archive of all Potential Terrorism Connection Checksheets (PTCC). (i.e., Form 14503)

Extracting the OFAC SDN list from its website into a spreadsheet and distributing the spreadsheet to internal stakeholders.

Reviewing and evaluating the completed (PTCC) checksheets

Forwarding these checksheets to:

I. Manager for review II. Originator for further clarification III. IRS-CI for cases identified with a risk of terrorism

The EO Examinations Fraud Suspense Coordinator (FSC) will:

Determine whether the designated organization has an established AIMS Master File or Non-Master file audit record and notify the EO R&A designated employee if no audit records exist.

Assist and coordinate with EO R&A to update the BMF to Status 98, Terrorist Organizations, and to update the filing requirement and employment codes.

Monitor and receive a Lexis Alert when an IRC 501(p) announcement is published in the Internal Revenue Bulletin.

Alert all EO Exam managers of the announcement via secure email.

An outstanding balance due on the suspended organization’s tax module will preclude the EO R&A designated employee from updating the organization to BMF status 98. The EO R&A designated employee will coordinate with the FSC to determine whether the outstanding balance can be abated. The FSC will:

Determine whether the IRS is in a collection action to satisfy existing balances, or in other investigative action.

Coordinate with IRS Criminal Investigation Division to determine whether OFAC will release the organization’s assets to satisfy existing balances.

Provide assistance to the Exam field managers in preparing an email for the abatement of any tax liability.

Prepare both a memo authorizing the Service Center to abate tax and interest due, and a Form 3198-A for the Ogden Service Center. e. Forward both the memo and Form 3198-A to the Mandatory Review (MR) Examination Manager for review and approval.

The Mandatory Review (MR) Examination Manager will:

Review and approve the abatement package.

Discuss the abatement issues with the EO Examinations or GE Director.

If the EO Examinations Director or GE Director concurs with the abatement, the Mandatory Review (MR) Examination Manager will:

Email Submission Processing Programs Division (SPP) manager of Business Systems Plan in Ogden, to advise him/her that the abatement package will be forthcoming.

Alert the FSC.

Once the tax liability’s abated, the organization’s BMF entity record can then be updated to Status 98, allowing the EO R&A designated employee to change the filing requirements and remove the entity as an exempt organization.