Federal housing law
Internal Revenue Manual Part 7. Rulings and Agreements
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: Internal Revenue Manual (https://www.irs.gov/irm/part7/irm_07-014-006), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Part 7. Rulings and Agreements¶
Chapter 14. Employee Plans EDS User Manual¶
Section 6. Management Information System (MIS)¶
7.14.6 Management Information System (MIS)¶
Manual Transmittal¶
Purpose¶
(1) This transmits revised IRM 7.14.6, Employee Plans EDS User Manual, Management Information System (MIS).
Material Changes¶
(1) Added IRM 7.14.6.1(5), Primary Stakeholders.
(2) Added IRM 7.14.6.1.3, Roles and Responsibilities.
(3) Added IRM 7.14.6.1.4, Program Management and Review.
(4) Added IRM 7.14.6.1.5, Program Controls.
(5) Updated IRM 7.14.6.1.6, from Acronyms to Terms and Acronyms and added EEE (Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes) and R&A (Rulings and Agreements).
(6) Added IRM 7.14.6.1.7, Related Resources.
(7) Various editorial edits have been made throughout the IRM for clarity and removal of outdated items.
Effect on Other Documents¶
Audience¶
Effective Date¶
Eric D. Slack Director, Employee Plans Tax Exempt and Government Entities
Program Scope and Objectives¶
Purpose: This IRM lists procedures on how to use the Management Information System (MIS), a subsystem of the Employee Plans/Exempt Organizations Determination System (EDS) for Employee Plans (EP) employees who review, analyze and interpret EP determination applications.
Audience: Employee Plans (EP) Determinations and Quality Assurance (QA) staff.
Policy Owner: Director, EP.
Program Owner: EP.
Primary Stakeholders:
Internal - Director, Employee Plans; Direction Employee Plans Rulings and Agreements; EP Tax Law Specialists and Agents; Actuaries; Associate Chief Counsel (EEE), TE/GE Division.
External - Plan sponsors, plan representatives, plan participants.
Program Goals: The goal of EP Determinations is to ensure that plans are in compliance with the tax laws by reviewing applications for Determination Letters (DL) and opinion letters and to protect the public interest by applying the tax law with integrity and fairness to all.
Background¶
With the implementation of the Tax Exempt Determination System (TEDS), the Tax Exempt and Government Entities (TE/GE) adopted a new management reports system, Business Objects (BO), to better gather, access, analyze, share and correlate data. BO generates management reports except for the five reports listed in (3) below.
EDS (through MIS) continues to generate these five reports:
User Fee Report
Unpostable Listings
Employee Roster - Division
Employee Roster - Org. Code
Listing for MF Codes (Only used by EP Determinations Processing Section Adjustments Unit and not described in this IRM)
You can access these reports on EDS through the MIS Main Menu. See Exhibit 7.14.6-1.
Roles and Responsibilities¶
The mission of Employee Plans is to provide EP’s customers top-quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax laws with integrity and fairness to all.
The Director, EP, reports to the Deputy Commissioner, TE/GE, and is responsible for planning, managing, directing and executing nationwide EP activities.
EP responsibilities include:
Employee plans (including the qualification of pension, annuity, profit-sharing, and stock bonus plans, simplified employee pensions, saving incentive match plans for employees, and tax-sheltered annuities) and related trusts.
Tax treatment of participants and their beneficiaries and deductions for employer contributions.
Procedural and administrative provisions with respect to such plans.
The Director, EP R&A, reports to the Director, EP, and is responsible for three types of services for retirement plans— voluntary compliance, determination letters, and technical guidance.
Responsibilities of the EP R&A staff include:
Processing determination letter requests from employers regarding the qualified status of their pension, annuity, profit sharing and stock bonus plans.
Issuing opinion and advisory letters to specific requestors regarding preapproved pension, annuity, and profit-sharing plans, including individual retirement accounts, simplified employee pensions and savings incentive match plans for employees, and tax-sheltered annuities.
Developing and operating voluntary correction programs, such as the Employee Plans Compliance Resolution System (EPCRS) program and issuing compliance statements or entering into closing agreements under these programs.
Processing requests for changes in funding method and making other actuarial determinations and interpretations.
Coordinating with Chief Counsel on requests for funding waivers.
Developing and maintaining responsibility for actuarial publications and other standards for the valuation of transfers of future interests for income, estate and gift tax purposes.
Coordinating with TE/GE Division Counsel, Associate Chief Counsel and the DOJ on litigation issues and declaratory judgment cases under the Internal Revenue Code. (IRC 7476).
Program Management and Review¶
Programs reports:
The EP Determinations program uses Business Objects to view, create, and modify inventory and employee records. Business Objects uses tools to provide a built-in interface to query and analyze data and to build reports .
Monthly reports detailing the current inventory of cases by area and their status are produced and provided to the Director, EP R&A, Area Managers, and frontline managers.
Ad-hoc reports are produced as requested by determinations personnel with appropriate permission.
Each quarter, EP Determinations Quality Assurance issues reports to summarize the results of their TEQMS reviews. See IRM 7.11.3, Tax Exempt Quality Measurement System (TEQMS).
Program effectiveness: EP Determinations monitors business unit progress toward completing and closing cases in inventory. They provide status and progress reports to IRS leadership on a regular, recurring basis. Effectiveness is measured by analysis of compliance trends and results.
Program Controls¶
The IRS receives EP determination letter applications and user fees from taxpayers on Pay.gov.
The user fee information is then transferred to LINUS to ensure it is properly recorded.
The application information from Pay.gov is transferred to Tax Exempt Determination System (TEDS) and EP/EO Determination System (EDS) which are the systems that EP Determinations uses to control their inventory.
TEDS contains roles and permissions to ensure proper separation of duties. (IRM 7.15.4).
The EP Determinations Area Managers coordinate the assignment of inventory.
In order to ensure a consistent level of managerial engagement in the process of making key strategic decisions during a determination letter review, the specialist submits requests for approval by their manager through TEDS.
The manager approves or rejects any request through TEDS.
EP Determinations QA reviewers perform reviews on mandatory review cases and for cases selected for the Tax Exempt Quality Measurement System (TEQMS) to ensure that specialists are conducting their determination letter reviews per technical, procedural and administrative requirements. See IRM 7.11.3 and IRM 7.11.9 for more information.
The IRS is fully committed to protecting the privacy rights of taxpayers and employees. Privacy laws are included in the IRC, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the FOIA Library.
For questions about privacy, email *Privacy.
For questions about disclosure, email *Disclosure.
Terms and Acronyms¶
The table lists commonly used acronyms and their definitions.
Acronyms
Definitions
BO
Business Objects
DL
Determination Letter
EEE
Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes)
EP
Employee Plans
EDS
EP/EO Determination System
FMS
File Maintenance System
MF
Master File
MIS
Management Information System
OLE
Online error
QA
Quality Assurance
R&A
Rulings and Agreements
TEDS
Tax Exempt Determination System
TE/GE
Tax Exempt and Government Entities
User Fee Report¶
The user fee report shows changes for a specific period that the user fee clerk makes to user fees paid. These changes are mostly user fee refunds or additional payments the IRS received. See Exhibit 7.14.6-2.
Unpostable Listings¶
This report lists cases in EDS that are in an unpostable status. These unpostables come from the nightly EDS batch run and do not include unpostables from the service center run report (including OLE errors). See Exhibit 7.14.6-3.
Employee Roster¶
This report lists the employee number (specialist number), employee name, phone number and other items in the Employee Master file.
The report may be generated for an Area Office or an Org. Code. See Exhibit 7.14.6-4 and Exhibit 7.14.6-5. The Area Office Report is divided by group.
Printing the Reports¶
After the system generates each report, you’ll see the Print Format/Selection screen. Select a printer based on local procedures.
User Fee Report¶
(1) If you select option 10 from the MIS Main Menu, you'll see:
Generating Report...
Enter Start Date: (MMDDYYYY)
Enter End Date: (MMDDYYYY)
Correct the input error.
Continue at (3) above.
Validity Checks
ITEM
PROMPT
DESCRIPTION
1
Start Date
Must be in a valid date format (MMDDYYYY). The beginning date range for the report period.
2
End Date
Must be in a valid date format (MMDDYYYY). The ending date range for the report period.
Unpostable Listings¶
(1) If you select option 31 from the MIS Main Menu, you'll see:
Generating Report...
Enter Area Office: 1-6, 12-Cincinnati, 99- N.O., 0 - US >
Correct the input error.
Continue at (3) above.
Validity Checks
ITEM
PROMPT
DESCRIPTION
1
Area Office
Must be in a numerical format. 1-6, 12, 99, or 0.
Employee Roster - Division¶
(1) If you select option 80 from the MIS Main Menu, you'll see:
Generating Report...
Enter Area Office: 1-6, 12-Cincinnati, 99- N.O., 0 - US >
Correct the input error.
Continue at (3) above.
Validity Checks
ITEM
PROMPT
DESCRIPTION
1
Area Office
Must be in a numerical format. 1-6, 12, 99, or 0.
Employee Roster - Org. Code.¶
(1) If you select option 81 from the MIS Main Menu, you'll see:
Generating Report...
Enter Group No: >
Correct the input error.
Continue at (3) above.
Validity Checks
ITEM
PROMPT
DESCRIPTION
1
Group
Enter group number. Must be in a numerical format.
Print Format/Selection Screen¶
(1) When you select a report on the MIS Main Menu or submenus, you'll see
EDS-FMS-20 Print Format/Selection
Print Mode _
Device Number _
Number of Copies _
Correct the input error.
Continue at (3) above.
Validity Checks
ITEM
PROMPT
DESCRIPTION
1
Print Mode
Must be entered. Valid entries are T, S, and 1-9. T - Text printer S - Slave printer 1-9 - Local print routines (Area will provide instructions for the use of options 1 - 9)
2
Device Number
Must be entered if Print Mode is T. Must be numeric.
3
Number of Copies
No entry required. If blank, one copy will be printed. Must be numeric.
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