Program Operations Manual System (POMS)
RM 04909.005 Examine Groups of Forms 4361 Labeled “Disapprovals” or “Claim— 4361 Disapproved” (4215)
Forms 4361 classified as “Disapprovals” result from two distinct situations each of which necessitates different handling:
If a valid Form 2031 is found while checking “approved” Forms 4361 to our records, we return copies A and B of Form 4361, a copy of Form 2031 and Form 4456 or letter 1159 (SC) to the Internal Revenue Service. If the IRS reviews the case and determines that the clergyman is not eligible to file Form 4361 (this will usually be the determination), copy B will be returned to us with Form RSC—286 (Disapproval Letter). Copy B of Form 4361 will have the “Approved” indication lined out and the “Disapproved” box checked. Disapproved Forms 4361 of this type will reflect OCRO annotations and coding since the SSN's were previously verified and master cards punched. Stamp such forms and attachments for permanent filing and forward them to DAO for filing or for the preparation of a correspondence folder or to a program service center or ODO, as applicable.
If the IRS determines from its records that Form 4361 is not acceptable in accordance with the law, copy B will be submitted to us with the “Disapproved” box checked along with a copy of Form RSC—286 (Disapproval letter). Ensure that the SSN and name are shown on such forms (RTC forms if this data is missing), label Forms 4361 “Disapprovals,” and verify the SSN's in accordance with RM 04909.003. After verification, set any correspondence folders aside and handle Forms 4361 as follows:
Those with incorrect SSN's (coded W/N next to the SSN). Handle in accordance with the instructions for returning discrepant (RTC) Forms 4361 to IRS.
Those reflecting claims data (Noted D/C, L/C, or L/C—DIB). Code a “C” in the lower left corner and a “D” in the lower right corner in red; encircle the codes.
Those with verified SSN's which do not reflect claims data. Code an “N” in the lower left corner and a “D” in red in the lower right corner.
Label the groups described in 2.b. and 2.c above “Disapprovals” and forward them to the punching operation for the preparation of master cards. Retain correspondence folders. When cards and forms 4361 are returned, file the cards in the appropriate portion of the “Form 4361 Master Card File” in SSN sequence. Stamp Forms 4361 and any Forms RSC-286 for permanent filing. Forward material to the proper program service center based on the SSN, or the Office of Disability Operations (ODO) when the form 4361 reflects claim data. Associate remaining material with any related correspondence folders and file material permanently.
Claim—4361 Disapproved — Forms 4361 in this classification are replies from our program service centers or ODO consisting of copies A and B of form 4361, letter 1159 (SC) or form 4456 with item 2 checked, and a copy of form 2031. Such cases have resulted from our forwarding to the program service centers or ODO forms 4361 that appeared to be “Approved” for which the program service centers or ODO located a valid form 2031. Handle such cases as follows:
Remove the 4361 master card from the “Program Service Center Pending” portion of the “4361 Master Card File.” Note the card “Disapproved” and the current date. Place the card in SSN sequence in “Claim — 4361 Disapproved” segment of the file.
Remove the control copy of letter 1159(SC) or form 4456 from the “Program Service Center Pending” control file. Check box 2 on the original copy and the photocopy of letter 1159(SC) or form 4456. Note form 4361 “RTC” and the current date in the upper margin and prepare a photocopy of form 4361. Staple the photocopy of related letter 1159(SC) or form 4456 and form 4361 together and file them in the “RTC Pending” file.
Return the original copy of letter 1159 (SC) or form 4456, all original copies of form 4361 and the copy of form 2031 to the appropriate Internal Revenue Service Center.
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