Post on 07-Mar-2018
Exempt Organizations Determinations
Specialist Training
Unit 1a and Unit 1b
Student Development Guide
Official Use Only: Certain pages of this book have been designated as "Official Use Only." Requests from outside the Service for copies of this book are to be referred immediately to the local Disclosure Officer.
MRS Department of the Treasury Internal Revenue Service
publish.no.irs.gov
Training 29486-002 (8-2009) Catalog Number
This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.
IRSTR-B-01075
The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
The Tax Exempt and Government Entities
Mission Provide customers top quality service by helping them understand and comply with the applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.
Student Development Guide ii
IRSTR-B-01076
ERRATA SHEET
Instructions:
• Duplicate this form locally as needed to report any errors or problems with this material.
• E-mail completed forms to: lois.j.watson@irs.gov
or mail to: Lois J. Watson Program Manager Internal Revenue Service TE/GE Learning & Education 500 Main St., Room 7001 Cincinnati, OH 45202
Course #29486- 002 Exempt Organizations Determinations Specialist Training Unit 1a and Unit 1b
Lesson # Page # Block label: Type of Error or problem:
technical typographical content clarity other
Describe error or problem with the material:
Suggested solution:
Student Development Guide Hi
IRSTR-B-01077
Exempt Organizations Determinations Classroom & On-the-Job Training
Student Development Guide
Overview of EO Determinations Unit 1a and Unit 1b Training
Introduction The Exempt Organizations Determinations Unit la and Unit lb training program consists of three components:
• Pre-Class/Administrative Training • Classroom Training • On-the-Job (OJT) Training
This is your guide to the classroom and OJT components of the Unit la and Unit lb training.
Purpose The purpose of this guide is to:
• Explain the Training Progress System • Give you the tools to monitor your training progress throughout Unit
la and Unit lb training.
In This Guide The topics in this guide include:
Overview of EO Determinations Unit la and Unit lb Training Training Progress System Classroom Training Progress Worksheets Tests - Results and Review Classroom Progress Summary Weekly OJT Action Plans OJT Case Review and Case Review Student Development Guide Forms Table
Student Development Guide 1
IRSTR-B-01079
Overview of EO Determination Unit 1a and Unit 1b Training, Continued
Classroom & The schedule of training for Unit la classroom, Unit lb classroom and OJT is OJT Training the following:
• Unit la classroom instruction for three weeks • OJT for two weeks • Unit lb classroom instruction for one week • OJT for eight weeks
Note: The first OJT period will focus on 501(c)(3) topics and the remaining OJT period will cover all topics.
Student Development Guide 2
IRSTR-B-01080
Classroom and OJT Training Topics
Unit la Classroom Topics Introduction to Exempt Organizations Introduction to EO Tax Law Exempt Organizations Tax Research Tools Disclosure, UNAX and Public Inspection Types of Cases/Expedites/User Fees Introduction to the Form 1023 Application and Overview of Screening Introduction to Case Development and Documentation Introduction to IRC Section 501(c)(3) and the Organizational Test IRC 501(c)(3) Operational Test Charitable Organizations - Purposes and Types Other Activities Considered Charitable Religious Organizations and Churches Educational Organizations Community Education Programs Schools and Scholarships Public Charities, Private Foundations, and Private Operating Foundations 509(a)(1) Foundation Status 509(a)(2) Foundation Status 509(a)(3) Foundation Status Overview Political, Legislative, and Prohibited Activities Fundraising Introduction to UBI Case Closing Case Review
Student Development Guide 3
IRSTR-B-01081
Classroom and OJT Training Topics
Unit lb Classroom Topics Introduction to Form 1024 Civic Leagues, Social Welfare Organizations, and Local Associations of Employees - TRC Section 501(c)(4) Civic Leagues and Social Welfare Organizations Local Associations of Employees Homeowners Associations Activities Not Related to Exempt Purpose Labor, Agricultural, and Horticultural Organizations -Business Leagues and Other 501(c)(6) organizations Social Clubs - 501 (c)(7) organizations Fraternal Organizations - 501(c)(8) and 501(c)(10) Cooperative Mutual Organizations - 501(c)(12) Cemetery Companies - 501(c)(13) Veterans Organizations - 501(c)(19) Title Holding Companies - 501(c)(2) and 501(c)(25) Amendments Terminations and Mergers Termination of Private Foundation Status Group Ruling Overview
501(c)(5)
Advance Approval of Grant Making Procedures Under 4945(g) Introduction of Returns
Student Development Guide 4
IRSTR-B-010
Training Progress System
Training The Training Progress System (TPS) is a system which measures your Progress progress throughout your Unit la and Unit lb training. The purpose is to System (TPS) provide a standardized structure to measure and record your training
progress. The structure works as a communication system for you, your OJI, and management.
Unit 1 Training The TPS provides tools to record, monitor, and communicate your progress in Goals achieving Unit la training goals. The goals of Unit la and Unit lb training
are tied to the critical elements used to evaluate performance as a revenue agent. Each goal has tasks linked to the critical element.
Tools in the The Student Development Guide is used to track your training progress TPS during Unit la and Unit lb training. The information documented in the
Guide includes:
• Classroom Training Progress Worksheets
• Classroom Test Results and Review
• Classroom Progress Summary
• Weekly OJT Action Plan
• OJT Case Review
• OJT Case Review Summary
• OJT Closing Summary
Continued on next page
Student Development Guide 5
IRSTR-B-01083
Training Progress System, continued
At the conclusion of each lesson you will complete a self evaluation indicating your comprehension of the material presented. This worksheet provides you with an opportunity to identify problem lesson objectives that require additional attention. Methods of providing additional attention include:
• Practice = work additional exercises
• Coaching = OJI instruction
• Training = additional classroom or OJT workshop training
Classroom Instructors will have the opportunity to document the worksheet as well. These worksheets provide an opportunity for you to be proactive in the development of a personalized training program that will take place during OJT.
Note: These worksheets are not evaluative of your classroom performance. The worksheets are a learning tool created to ensure that lesson objectives have been met.
See Classroom Training Progress Worksheet, page 9.
Classroom Test The results of each of your four classroom tests will be documented in your Evaluations Student Development Guide. You will have an opportunity to review and
discuss the test with an instructor. The evaluation will include Instructor and student comments.
See Classroom Test Evaluations, page 53.
Classroom At the conclusion of your classroom training you will meet with an instructor Progress to summarize your Classroom Training Progress Worksheets. The summary Summary w i l l p r o v ide your On the Job Instructor (OJI) and manager with a list of topics
that you have identified as needing additional training.
See Classroom Progress Summary, page 65.
Continued on next page
Student Development Guide 6
Classroom Training Progress Worksheets
IRSTR-B-01084
Training Progress System, continued
Weekly OJT A Weekly OJT Action Plan will be established between you, your OJT, and Action Plans your manager. The meeting will provide all participants an opportunity to
provide input into your personalized training plan. The weekly plans will document your training progress as well as any additional training needs identified during the OJT period.
See Weekly OJT Action Plans, page 69.
OJT Case During OJT, your cases are reviewed for technical and procedural accuracy. Review Your OJI will prepare multiple written case reviews that will include
comments and examples regarding your performance.
See OJT Case Review, page 89.
OJT Case All case reviews prepared during your OJT period will be summarized for Review you in the OJT Case Review Summary. The report will provide you, your Summary QJI and your manager with quick access to a summary of all of your case
review documentation.
See OJT Case Review Summary, page 93.
OJT Closing Your OJI will prepare the OJT Closing Summary report at the end of your Summary OJT training period. The report will outline the competencies that you have
demonstrated as well as the strengths and weaknesses shown during your Unit la and Unit lb training.
See OJT Closing Summary, page 97.
Student Development Guide Forms Table
The Student Development Guide Forms Table indicates the party responsible for completing the various forms used throughout Unit la and Unit lb.
See Student Development Guide Forms Table, page 99.
Student Development Guide 7
IRSTR-B-01085
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 1 - Introduction to Exempt Organizations
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify the IRS Mission and Balanced Measures 2. Describe how TE/GE fits into the IRS structure 3. Identify the types of tax exempt organizations and general
nature of activities 4. Describe how an application is processed 5. Describe the steps in making a determination 6. Describe the computer applications used by EO
Determinations
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 9
IRSTR-B-01087
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 2 - Introduction to EO Tax Law
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe how tax law applies to EO Determinations 2. Identify the three basic types of authoritative documents 3. Recognize available Service publications and resources
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 10
IRSTR-B-01088
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 3 - Exempt Organizations Tax Research Tools
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Explain how information is organized in the IRM 2. Describe how to search the IRM for specific information 3. Recognize the types of information that can be found on
individual EO/BMF accounts 4. Identify internet research resources 5. Describe the types of information contained in the Outlook
Public Folders
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 11
IRSTR-B-01089
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 4 - Disclosure, UNAX and Public Inspection
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Define disclosure 2. Determine when Service employees can disclose taxpayer
information 3. Define UNAX 4. Distinguish the difference between disclosure and UNAX 5. Identify the public inspection requirements 6. Recognize misconduct which may result in termination
under the Restructuring and Reform Act of 1998 7. Determine who may represent a taxpayer and in what
capacity 8. Determine whether the Power of Attorney (POA)/Taxpayer
Information Authorization (TIA) is complete and valid 9. Process a POA/TIA 10. Initiate action to add a POA/TIA to the CAF system on
IDRS
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 12
IRSTR-B-01090
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 5 - Types of Cases/Expedites/User Fees
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe the types of cases received by EO Determinations 2. Explain how cases are graded 3. Identify which types of applications qualify for expedited
processing 4. Describe the criteria used when reviewing expedite requests 5. Explain the authority for user fee payments 6. Determine the proper user fee payments 7. Discuss how user fees are processed 8. Describe how user fee overpayments are refunded 9. Explain the user fee waiver procedures
Practice Coaching Training
Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 13
IRSTR-B-01091
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 6 - Introduction to the Form 1023 Application and Overview of Screening
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify the parts of Form 1023 and the information
contained in each part 2. Name the schedules that supplement Form 1023 3. Describe how cases are screened 4. Document actions on a case 5. Identify the work papers required in a case
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 14
IRSTR-B-01092
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 7 - Introduction to Case Development and Documentation
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify items needing development 2. Explain general guidelines to consider when working a case 3. Identify the letters used to request additional information 4. Describe proper questioning techniques 5. Explain how to document actions on a case 6. Explain how case files are assembled
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 15
IRSTR-B-01093
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 8 - Introduction to IRC Section 501(c)(3) and the Organizational Test
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify the types of entities that may qualify for exemption 2. Determine whether an organizing document meets form
requirements 3. Describe the purposes specified in IRC section 501(c)(3) 4. Determine whether an organizing document meets language
requirements 5. Explain how to correct deficiencies in the organizing
document 6. Determine the effective date of exemption based on the
organizing document
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 16
IRSTR-B-01094
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 9 - IRC Section 501(c)(3) Operational Test
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Explain the requirements to satisfy the operational test 2. Discuss the concept of "operating exclusively" 3. List the exempt purposes specified in the statute 4. Explain how an organization may carry on a trade or
business and still be exempt 5. Define inurement 6. Identify which types of exempt organizations have
inurement as a potential issue 7. Identify potential inurement on 1023 applications 8. Resolve inurement issues 9. Define private benefit 10. Distinguish between inurement and private benefit 11. Identify private benefit on Form 1023 applications
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 17
IRSTR-B-01095
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 10 - Section A - Charitable Organizations - Purposes and Types
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Name the major types of charitable organizations 2. Recognize organizations which provide relief to the poor,
distressed, or underprivileged 3. Recognize organizations which provide assistance to the
elderly or handicapped 4. Describe the various ways transitional housing can serve
charitable classes of individuals 5. Recognize organizations that promote health 6. Recognize organizations that prevent cruelty to children or
animals 7. Recognize amateur sports organizations
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 18
IRSTR-B-01096
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 10 - Section B - Other Activities Considered Charitable
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Recognize activities considered to support public works and
recreation 2. Recognize activities considered to support improvement to
the environment and conservation 3. Recognize activities considered to lessen the burdens of
government 4. Recognize activities considered to combat community
deterioration and urban decay 5. Recognize activities considered to eliminate prejudice and
discrimination 6. Recognize activities considered to support charitable
purposes indirectly 7. Recognize activities considered to further charitable
purposes in foreign countries
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 19
IRSTR-B-01097
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 11 - Religious Organizations and Churches
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. List the criteria used to determine whether an organization
is a church 2. Identify church related organizations 3. Recognize other types of religious organizations that may
qualify for exemption 4. Determine whether religious publishing and broadcasting
activities qualify for exemption 5. Describe IRC section 7611 limitations on the scope of
church examinations
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 20
IRSTR-B-01098
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 12 - Section A - Educational Organizations
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Define "education" per Treas. Reg. 1.501(c)(3)-l(d)(3) 2. Identify activities that qualify as "educational" per IRC
section 501(c)(3) 3. Distinguish between exclusively educational programs and
activities that qualify under other IRC subsections
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 21
IRSTR-B-01099
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 12 - Section B - Community Education Programs
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Distinguish between educational and commercial activities 2. Discuss the four publishing criteria identified in Rev. Rul.
67-4 3. Recognize typical financial literacy programs and activities 4. Recognize community programs and activities that qualify
as educational under IRC section 501(c)(3).
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 22
IRSTR-B-01100
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 12 - Section C - Schools and Scholarships
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify school criteria provided under IRC section
170(b)(l)(A)(ii) 2. Identify when an organization qualifies for prospective
exemption as a school 3. Determine whether organizations meet the school
requirements set forth in Rev Proc 75-50 4. Determine whether schools are required to annually file
Form 990 5. Identify when child care organizations qualify as schools 6. Determine when vocational schools and student operated
businesses conduct qualifying educational activities 7. Identify when scholarship/grant programs qualify as
charitable
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 23
IRSTR-B-01101
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 13 - Section A - Public Charities, Private Foundations, and Private Operating Foundations
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Distinguish between a public charity and a private
foundation 2. Identify organizations that qualify for public charity
classification under IRC sections 509(a)(1), (2), (3), and (4) 3. Identify "Disqualified Persons" 4. Determine when a person becomes a "Substantial
Contributor" 5. Determine when a PF qualifies as a private operating
foundation
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 24
IRSTR-B-01102
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 13 - Section B - 509(a)(1) Foundation Status
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Determine which organizations should be classified
under IRC section 170(b)(l)(A)(vi) 2. Compute the public support test for an organization
that has been in existence for at least five years and is being granted relief from the timely filing requirement
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 25
IRSTR-B-01103
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 13 - Section C - 509(a)(2) Foundation Status
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Determine when an organization is described in IRC
section 509(a)(2) 2. Compute the support tests under IRC section 509(a)(2)
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 26
IRSTR-B-01104
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 13 - Section D - 509(a)(3) Foundation Status Overview
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe the three types of supporting organizations 2. Recognize organizations incorrectly requesting
classification under IRC section 509(a)(3)
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 27
IRSTR-B-01105
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 14 - Political, Legislative, and Prohibited Activities
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify "political activities" and "legislative (lobbying)
activities" and differentiate between the two 2. Determine when an activity is educational rather than
political 3. Explain how much political and legislative activity is
permissible for IRC section 501(c)(3) organizations and other exempt organizations
4. Identify the consequences of excessive legislative activities 5. Define an "action organization" and explain why an action
organization does not qualify for exemption under IRC section 501(c)(3)
6. Explain the provisions of IRC sections 4911 and 501(h) including the excise taxes that may be imposed on an IRC section 501(c)(3) organization
7. Describe the effect of activities that are illegal or contrary to public policy on tax exempt status
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 28
IRSTR-B-01106
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 15 - Fundraising
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Explain the "commensurate test" and determine when it is
met 2. Define a "feeder organization" 3. Identify the exemption issues associated with feeder
organizations 4. Recognize the exemption issues associated with
professional fundraising 5. State what actions should be taken if assigned a case
involving a professional fundraiser 6. Recognize the exemption issues associated with gaming
activities, including bingo 7. State what actions should be taken if assigned a case
involving gaming 8. Name and explain exemption issues associated with internet
fundraising 9. List and explain exemption issues associated with car,
truck, and boat donations
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 29
IRSTR-B-01107
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 16 - Introduction to Unrelated Business Income (UBI)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe the effect unrelated business activities may have on
an exempt organization 2. Identify activities that are related or unrelated to an
organization's exempt purpose 3. Recognize terms used in determining unrelated activities
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 30
IRSTR-B-01108
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 17 - Case Closing
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify common closing forms 2. Use the correct procedures for the more common types of
closing • Fail to Establish • Withdrawal • Transfer to EO Technical • Correction Disposal • Proposed Adverse
3. Complete Form 603 8 4. Identify and prepare the correct determination letter 5. Complete Form 8670
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 31
IRSTR-B-01109
Exempt Organizations Determinations Unit 1a Classroom Training Progress Worksheet
Lesson 18 - Case Review
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify TEQMS Standards and Elements 2. Identify which cases are sent to mandatory review 3. Identify which cases are sent to EO Technical for post
review
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 32
IRSTR-B-01110
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 1 - Introduction to 1024
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe the purposes for requesting exemption on Form
1024 as well as the types of organizations that submit Form 1024
2. List the requirements for a complete 1024 application 3. Name the parts of Form 1024 and the information contained
in each part 4. Describe the subsections under which an organizations
may apply for exemption on Form 1024 as well as required Form 1024 schedules
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 33
IRSTR-B-01111
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 2 - Civic Leagues, Social Welfare Organizations, and Local Associations of Employees - IRC Section 501(c)(4)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify the general types of IRC section 501 (c)(4)
organizations 2. Apply the various requirements which an IRC section
501(c)(4) organization must meet to qualify for tax exempt status
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 34
IRSTR-B-01112
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 2 - Section A - Civic Leagues and Social Welfare Organizations
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify the two key elements that organizations seeking
exemption under IRC section 501(c)(4) must demonstrate 2. Define "social welfare" 3. Define "community benefit" 4. Determine whether a civic league or social welfare
organization qualifies for exemption 5. Explain how organizations applying for exemption under
IRC section 501(c)(4) may qualify for exemption under other Cod
6. Identify circumstances which make contributions to 501(c)(4) organizations are deductible
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 35
IRSTR-B-01113
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 2 - Section B - Local Associations of Employees
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. List the requirements for an organization to qualify for
exemption as a local association of employees under IRC 501(c)(4)
2. Define "local" as used in IRC 501(c)(4) 3. Determine whether a local association of employees
qualifies for exemption
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 36
IRSTR-B-01114
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 2 - Section C - Homeowners' Associations
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe the three criteria of Rev. Rul. 74-99 an
organization seeking exemption as a homeowners' association under IRC section 501(c)(4) must meet
2. Explain the three requirements homeowners' associations must satisfy to qualify for tax relief under IRC section 528
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 37
IRSTR-B-01115
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 2 - Section D - Activities Not Related to Exempt Purpose
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Determine whether activities are related to an exempt
purpose and the effect on a request for exemption 2. Identify activities conducted by an organization that may
cause tax to be imposed on the income from that activity
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 38
IRSTR-B-01116
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 3 - Labor, Agricultural, and Horticultural Organizations - IRC Section 501(c)(5)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify the qualifications for exemption for labor
organizations 2. Evaluate activities of an agricultural or horticultural
organization to determine if they are exempt 3. List allowed lobbying and political activities and their
potential tax consequences 4. Recognize typical sources of unrelated business income
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 39
IRSTR-B-01117
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 4 - Business Leagues, Chambers of Commerce, Trade Associations, Real Estate Boards, and Professional Football Leagues - IRC Section 501(c)(6)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify and apply the various requirements which an
organization must meet to qualify for exempt status under IRC section 501(c)(6)
2. Name the types of organizations that are exempt under IRC section 501(c)(6)
3. Define "a common business interest" 4. Recognize "improvement of business conditions" 5. Recognize a "line of business" 6. Describe a "membership organization" and "meaningful
level of membership support" 7. Distinguish between promoting one or more lines of
business and performing particular services for members 8. Recognize business activities 9. Define permissible political and legislative activities of IRC
section 501(c)(6) organizations
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 40
IRSTR-B-01118
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 5 - Social and Recreational Clubs -IRC Section 501(c)(7)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Process an application from a social club 2. Determine whether an organization qualifies for exemption
under IRC section 501(c) (7)
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 41
IRSTR-B-01119
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 6 - Fraternal Organizations -IRC Sections 501(c)(8) and 501(c)(10)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Compare the basic requirements of IRC sections 501(c)(8)
and 501(c)(10) organizations 2. Define "fraternal" and "operating under the lodge system" 3. List the IRC section 501(c)(8) requirements for providing
life, sick, accident or other benefits to members 4. Identify the requirement of an IRC section 501 (c)(l 0)
organization to devote net earnings exclusively to religious, charitable, scientific, literary, and fraternal purposes
5. Distinguish the differences of IRC sections 501(c)(8) and (c)(10) from 501(c)(7) social and recreational clubs
6. Identify common issues regarding unrelated business taxable income and social activities for IRC sections 501(c)(8) and 501(c)(10) organizations
7. List procedural issues for IRC sections 501(c)(8) and 501(c)(10) organizations
8. Identify allowable contribution deductibility for IRC sections 501(c)(8) and 501(c)(10) organizations
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 42
IRSTR-B-01120
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 7 - Cooperative Mutual Companies -IRC Section 501 (c)(12)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Name the three requirements to qualify for IRC section
501(c)(12) 2. Identify benevolent life insurance associations 3. Determine if life insurance associations are "purely local in
character" 4. Identify mutual and cooperative organizations 5. Describe the characteristics of mutual and cooperative
organizations 6. Define "operating on a cooperative basis" 7. Compute the "income source" test 8. Identify reserves and determine the purpose and necessity
of reserves 9. Recognize potential sources of unrelated business income
(UBI)
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 43
IRSTR-B-01121
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 8 - Cemetery Companies -IRC Section 501 (c)(13)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify IRC section 501(c)(13) requirements for a
cemetery's purpose, organization, and operation 2. Recognize potential private benefit or inurement 3. Describe IRC section 501(c)(13) requirements for a
perpetual care fund 4. Identify allowable income sources and income
requirements 5. Describe IRC section 501(c)(13) requirements for
deductible contributions 6. Address application issues that deal with crematoriums and
family and pet cemeteries
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 44
IRSTR-B-01122
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 9 - Veterans' Organizations -IRC Section 501 (c)(19)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe the history and evolution of veterans' organizations 2. Identify IRC section 501(c)(19) purposes 3. Recognize non-exempt IRC section 501(c)(19) purposes 4. Determine if an IRC section 501(c)(19) veterans' organization
meets the required membership test. 5. Recognize when an IRC section 501(c)(19) organization is
qualified to receive deductible contributions 6. List the qualifications for an auxiliary under IRC section
501(c)(19) 7. Describe the qualifications for a supporting trust or foundation
under IRC section 501(c)(19) 8. Recognize charitable gaming issues related to veterans'
organizations 9. Describe the qualifications for a veterans' organization under
IRC section 501(c)(4) 10. List the qualifications for a related veterans' auxiliary social
club under IRC section 501(c)(7) 11. Recognize unrelated business income in veterans' organizations
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 45
IRSTR-B-01123
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 10 - Title Holding Companies -IRC Sections 501(c)(2) and 501(c)(25)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify the types of organizations that are classified as title
holding companies 2. Determine when the organizational test is met 3. Identify permissible activities of title holding companies 4. List permitted sources of income 5. Determine what constitutes an excessive accumulation of
income 6. Identify sources of unrelated business income (UBI) that
affect tax exempt status 7. Describe the differences between IRC section 501(c)(2) and
501(c)(25) organizations
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 46
IRSTR-B-01124
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 11 - Section A - A/T/P Cases - Amendments
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. List common "A" cases 2. Describe general "A" case procedures 3. Identify issues for which an "A" case determination letter
will not be issued
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 47
IRSTR-B-01125
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 11 - Section B - A/T/P Cases -Terminations and Mergers
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Process a "T" case for termination of an exempt
organization 2. Process "A" and "T" cases for the surviving and
terminating organizations involved in a merger
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 48
IRSTR-B-01126
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 11 - Section C - A/T/P Cases -Termination of PF status
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Identify the three methods by which a private foundation
can terminate its private foundation status 2. Process an initial request for a private foundation to
terminate its private foundation status by operating as a public charity (IRC section 507(b)(1)(B) termination) for a 60-month period
3. Determine whether the private foundation meets the public charity requirements by the end of the 60-month period
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 49
IRSTR-B-01127
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 11 - Section D - A/T/P Cases - Group Ruling Overview
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe the purpose and basic form of a group exemption 2. Identify organizations in a group exemption 3. Describe the process for a subordinate establishing an
individual exemption
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 50
IRSTR-B-01128
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 12 - Advance Approval of Grant-Making Procedures - IRC Section 4945(g)
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Explain the reason advance approval under IRC section
4945(g) is required 2. Process a request for advance approval under both IRC
sections 6104 and 6110 3. Identify an employer-related grant program
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 51
IRSTR-B-01129
Exempt Organizations Determinations Unit 1b Classroom Training Progress Worksheet
Lesson 13 - Introduction to Returns
Name:
All objectives met: Yes No
If "No", indicate those objective(s) that require additional attention. 1. Describe annual filing requirements for IRC section
501(c)(3) public charities and other exempt organizations under IRC section 501(a)
2. Identify filing requirements for private foundations and private operating foundations
3. Name those exempt organizations that are not required to file an annual information return
4. List additional returns that an exempt organization must file including employment returns
Practice Coaching Training
* Briefly explain your difficulty / question with the designated objectives.
Student's Comments:
Instructor's Comments:
Student Development Guide 52
IRSTR-B-01130
Exempt Organizations Determinations Unit 1a
Test 1 - Results and Review
Test Score:
Objective Requiring Additional Instruction Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Practice Coaching Training
*Use back of page if additional space is required
Student Development Guide 53
IRSTR-B-01131
Exempt Organizations Determinations Unit 1a
Test 2 - Results and Review
Test Score:
Objective Requiring Additional Instruction Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Practice Coaching Training
Use back of page if additional space is required.
Student Development Guide 55
IRSTR-B-01133
Exempt Organizations Determinations Unit 1a
Test 3 - Results and Review
Test Score:
Objective Requiring Additional Instruction Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Practice Coaching Training
Use back of page if additional space is required.
Student Development Guide 57
IRSTR-B-01135
Exempt Organizations Determinations Unit 1a
Test 4 - Results and Review
Test Score:
Objective Requiring Additional Instruction Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Practice Coaching Training
Use back of page if additional space is required.
Student Development Guide 59
IRSTR-B-01137
Exempt Organizations Determinations Unit 1b
Test 1 - Results and Review
Test Score:
Objective Requiring Additional Instruction Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Practice Coaching Training
*Use back of page if additional space is required
Student Development Guide 61
IRSTR-B-01139
Exempt Organizations Determinations Unit 1b
Test 2 - Results and Review
Test Score:
Objective Requiring Additional Instruction Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Objective:
Comments:
Practice Coaching Training
Use back of page if additional space is required.
Student Development Guide 63
IRSTR-B-01141
Exempt Organizations Determinations Unit 1a
Classroom Progress Summary Objective Requiring Additional Instruction
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Practice Coaching Training
Use back of page if additional space is required.
Student Development Guide 65
IRSTR-B-01143
Exempt Organizations Determinations Unit 1b
Classroom Progress Summary Objective Requiring Additional Instruction
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Practice Coaching Training
Use back of page if additional space is required.
Student Development Guide 67
IRSTR-B-01145
Weekly OJT Action Plan - Week 1
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 69
IRSTR-B-01147
Weekly OJT Action Plan - Week 2
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 71
IRSTR-B-01149
Weekly OJT Action Plan - Week 3
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 73
IRSTR-B-01151
Weekly OJT Action Plan - Week 4
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 75
IRSTR-B-01153
Weekly OJT Action Plan - Week 5
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 77
IRSTR-B-01155
Weekly OJT Action Plan - Week 6
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 79
IRSTR-B-01157
Weekly OJT Action Plan - Week 7
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 81
IRSTR-B-01159
Weekly OJT Action Plan - Week 8
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 83
IRSTR-B-01161
Weekly OJT Action Plan - Week 9
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 85
IRSTR-B-01163
Weekly OJT Action Plan - Week 10
Date:
Topics Requiring Additional Instruction Focus Topics
1.
2.
3.
4.
5.
Method of Delivery Practice Coaching Training
Completion Date Proposed Completed
Training Progress Suggestions/Concerns/Comments/Other Training issues
Manager:
OJI:
Specialist:
Student Development Guide 87
IRSTR-B-01165
OJT Case Review
Agent: Date: Organization:
II. Customer Satisfaction - Knowledge:
A. Tax Laws:
Proper Determination made Recommends the proper foundation classification Determines whether Code section is appropriate Comments:
Yes • • •
No • • •
N/A • • •
B. Procedural Requirements and Guidelines: Yes No N/A
Demonstrates knowledge of procedures required I I I I I I Recognizes applicable standards of TEQMS I I I I I I Comments:
C. Tax and Accounting Principles: Yes
Identifies differences between case issues and tax law Q Ascertains strength of internal controls and selects techniques to validate I I Analyzes application and identifies potential issues r n Identifies questionable items D Recognizes the activities that satisfy the exemption claimed | | Comments:
No • • B •
N/A • • B •
Student Development Guide 89
IRSTR-B-0
OJT Case Review - Page 2
III. Customer Satisfaction - Application:
A. Application of Tax Laws:
Obtains customer agreement as to the facts Resolves any disagreements Obtains customer's position of issue in dispute Revises scope as appropriate Comments:
Yes • • • •
No • • • •
N/A • • • •
B. Customer Relations:
Conducts contacts in a professional manner Secures cooperation during processing Clearly explains customer rights Responds to letters and phone calls timely Takes steps to fill the customers needs Provides prompt, professional, helpful customer service Case is closed within required timeframes Applies TEQMS standards Comments:
Yes • • • • • • • •
No •
nnnn
• • •
N/A •
nnnn
• • •
Written Communications:
Work papers reflect steps taken and support conclusion Work papers are clear, concise and organized Customer representation documentation included CCR documents contacts and case related activity Correctly prepares necessary forms Comments:
£es • • B •
No • • B •
N/A • • B •
Student Development Guide 90
IRSTR-B-01168
OJT Case Review - Page 3
IV. Business Results - Quality:
A. Research Tools and Analytical Methods:
Interprets information in application correctly Conducts proper research Balances evidence with issues for resolution Uses authority appropriately Comments:
B. Completion of Assignments:
Revises scope as appropriate Utilizes referral process as appropriate Explains determination and appeals process Accurately completes assigments Develops all relavant issues Prepares Form 8670 accurately Prepares othe forms as needed Comments:
C. Security:
Yes • • • •
No • • • •
N/A
• • • •
Yes • • • • • • •
No • • • • • • •
N/A • • • • • • •
Yes No N/A Follows disclosure rules • • • Protects customer data • • I I Comments:
Student Development Guide 91
IRSTR-B-0
OJT Case Review - Page 4
V. Business Results - Efficiency:
A. Completes Work Timely:
Requests and secures needed information (asks appropriate questions) Closes case timely once issues are resolved Charges time commensurate with issues Monitors case to ensure the time spans are efficient Comments:
Yes No N/A
B. Prioritizes Work:
Establishes workload priorities Balances workload to minimize downtime Keeps manager informed of workload status including delays Timely follow procedures Considers existing workload demands before starting new cases Establishes follow-up dates / utilizes FTE as appropriate Maintains all necessary inventory controls Comments:
C. Gathers Information and Develops Facts:
Student Development Guide 92
• • • •
IDD
• •
• • • •
Yes • • • • • • •
No • • • • • • •
N/A • • • • • • •
Yes No N/A
B B B
Gathers evidence to resolve issues and support conclusions reached • • • Conducts pre-contact research as appropriate • • • Sreens out applications as appropriate Requests information via most appropriate media In special functions, manages and coordinate assigned programs • • I I Comments:
Overall Comments:
IRSTR-B-0
OJT Case Review Summary
Agent:
Date:
Customer Satisfaction - Knowledge:
Tax Laws:
Proper Determination made
Recommends the proper foundation classification
Determines whether Code section is appropriate
Total number of
cases reviewed
Results
Yes No N/A
Summary of Tax Law Comments
Procedural Requirements and Guidelines:
Demonstrates knowledge of procedures required
Recognizes applicable standards of TEQMS
Yes No N/A
Summary of Procedural Requirements and Guidelines Comments
Tax and Accounting Principles
Identifies differences between case issues and tax law
Ascertains strength of internal controls and selects techniques to validate
Analyzes application and identifies potential issues
Identifies questionable items
Recognizes the activities that satisfy the exemption claimed
Yes No N/A
Summary of Tax and Accounting Principles Comments
Customer Satisfaction - Application:
Application of Tax Laws:
Obtains customer agreement as to the facts
Resolves any disagreements
Obtains customer's position of issue in dispute
Revises scope as appropriate
Summary of Application of Tax Laws Comments:
Customer Relations:
Student Development Guide 93
PnnHiip.ts rnn+nrtQ in n n rn fpss inna l m a n n p r
Yes No N/A
Yes
I I No
I I N/A
I I
IRSTR-B-01171
Customer Relations:
Conducts contacts in a professional manner
Secures cooperation during processing
Clearly explains customer rights
Responds to letters and phone calls timely
Takes steps to fill the customers needs
Provides prompt, professional, helpful customer service
Case is closed within required timeframes
Applies TEQMS standards
Yes No N/A
Summary of Customer Relations Comments
Written Communications:
Work papers reflect steps taken and support conclusion
Work papers are clear, concise and organized
Customer representation documentation included
CCR documents contacts and case related activity
Correctly prepares necessary forms
Yes No N/A
Summary of Written Communications Comments
Business Results - Quality:
Research Tools and Analytical Methods:
Interprets information in application correctly
Conducts
Balances evidence with issues for resolution
Uses authority appropriately
Yes No N/A
Summary of Research Tools and Analytical Methods Comments
Completion of Assignments:
Revises scope as appropriate
Utilizes referral process as appropriate
Explains determination and appeals process
Accurately completes assigments
Develops all relavant issues
Prepares Form 8670 accurately
Prepares othe forms as needed
Yes No N/A
Summary of Application of Tax Law Comments
Security: Yes No N/A
IRSTR-B-01172
Security:
Follows disclosure rules
Protects customer data
Summary of Security Comments
Business Results - Efficiency:
Completes Work Timely:
Requests and secures needed information (asks appropriate questions)
Closes case timely once issues are resolved
Charges time commensurate with issues
Monitors case to ensure the time spans are efficient
Summary of Completes Work Timely Comments
Prioritizes Work:
Establishes workload priorities
Balances workload to minimize downtime
Keeps manager informed of workload status including delays
Timely follow procedures
Considers existing workload demands before starting new cases
Establishes follow-up dates /utilizes FTE as appropriate
Maintains all necessary inventory controls
Summary of Prioritizes Work Comments |
Gathers Information and Develops Facts: Yes No N/A
Gathers evidence to resolve issues and support conclusions reached
Conducts pre-contact research as appropriate
Sreens out applications as appropriate
Requests information via most appropriate media
In special functions, manages and coordinate assigned programs
Summary of Gathers^ |
Summary of Overall Comments
Student Development Guide 95
IRSTR-B-01173
Yes No N/A
Yes No N/A
Yes No N/A
U • •
OJT Closing
1 Were all items listed on the Classroom Pronress Rummarv
2 .Were.all.topics identified on the Weekly. OJT Action
3 Were all. issues identified on the Weeklv OJT
Ye TJ
D
•
N
• • •
4 Did the OJT Case Review Summary indicate that the specialist aH'aspeets ®f~ttie follew+wg— :~ 6usT6~mer~Sa1isTaction -Custb'm'er'Satisfaction -6usiness~Results -Susi'ness Results - • •
5 Has the specialist demonstrated a basic competency with 3B^|«(rt«n«*eoHiK^*t<VBerform diities (Microsnft Word D Q
If any of the above questions were answered "no" please provide a brief
Provide a short narrative explaining any strengths/weaknesses exhibited during the
Specialist signature Preparer signature
Manager's signature
Student Development Guide 97
Student Development Guide Forms Table
Completed By Classroom On-the-job
Fo rm Student Instructor Instructor
Classroom Training Progress Worksheets
Classroom Test Results and Review
Classroom Progress Summary
Weekly OJT Action Plan
OJT Case Review
OJT Case Review Summary
OJT Closing Summary
= Optional
• % / " "
- t ^
*f
1 /
*V
^S •mS
1 /
^
V •
I rjd 1
o 1—' 1—' <i <i Student Development Guide
99