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EP Examination Process Guide - Section 1 - Overview to EP Examinations

Internal Revenue Manual (IRM) 4.71.1 - Part 1
This section of the IRM provides an overview of the EP examination program and issues guidelines and procedures for conducting a typical Form 5500, Annual Return/Report of Employee Benefit Plan, examination from start to finish.

Publication 4324 - EP Examination Process Flowchart
This publication provides a brief description of the examination process.

EP Abusive Tax Transactions
The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. A listing of those transactions which require disclosure and other resources have been provided.

Fiscal Year 2011 EP Work Plan
The work plan sets forth the major strategies, operating priorities, goals and objectives that will guide our work over the coming year.

Page Last Reviewed or Updated: 04-Mar-2014