Example:

U.S. Army chaplain or a chaplain at a state prison.

Work performed for a nonreligious organization is considered to be qualified services if the services are assigned or designated by the taxpayer's religious organization.

See Pub 517, Social Security and Other Information for Members of the Clergy and Religious Workers, for more information.

If the taxpayer meets the above criteria;

Issue Letter 2809C to the employer and Letter 2813C to the taxpayer to release the lock-in.

Input TC 972 AC 146 with Disposition Code "NSW" .

Document the history and close the case.