Procedural Changes and Training Could Improve the Processing of Proposed Denied Applications for Tax Exemption

Ensure that EOD specialists complete Form 14280, update it to reflect current procedures, and require EOD managers to review and sign off on the form to help ensure that specialists complete all required actions.

Revise procedures to require that EOD specialists discuss and document required topics with the applicants prior to developing proposed denial letters and require Quality Assurance reviewers to ensure that specialists have discussed each topic.

Update procedures to require that Quality Assurance reviewers document in their case activity logs contacts with EOD specialists to determine if protests were received prior to issuing final adverse determination letters.

Provide refresher training on the documentation requirements for proposed adverse determination case files to EOD specialists and Quality Assurance reviewers.

The Director, Exempt Organizations, should ensure that actions taken to address common quality deficiencies identified during the quarterly mandatory reviews and QMP case analyses effectively resolve the issues and take additional actions, if necessary, to improve the quality of case processing.