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EP Examination Process Guide - Section 3 - Initiation of an Examination

This section of the Guide provides a general explanation and examples of the techniques and procedures used to select EP examinations, contact taxpayers and their representatives, schedule appointments, and request initial information. This section also contains a description of your rights as a taxpayer to be informed of the EP examination process.

  • Audit Efficiency Guide
    This guide is intended to help establish a reasonable working relationship between a revenue agent and a plan sponsor so the audit can proceed as efficiently as possible and so both will know what to expect during the audit when an employee benefit plan has been selected for audit. This guide outlines how both parties will work with each other during the course of the audit.

  • Letter 1346 - Initial Contact Letter
    An example of the initial contact letter used to notify the plan sponsor that their plan has been selected for examination.

  • Telephone Checklist
    A sample telephone checklist with probable topics when initial contact is by telephone.

  • Attachments to Initial Contact Letter
    Sample Information Document Request attachments to the initial contact (appointment) letter for a variety of plans. Individual cases may warrant individual topics.

  • Forms and Publications
    These forms and publications discuss who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer.

  • Publication 1-EP - Understanding the Employee Plan Examination Process
    The first part of this publication explains some of your most important rights as a taxpayer. The second part explains the Employee Plans examination, appeal, and compliance resolution processes.

  • Regulations on Gifts From Outside Sources
    An explanation of the ethics regulations concerning IRS agents accepting coffee, meals or gifts from sources outside the Federal Government.

  • Place and Time of Conducting an Audit
    An article from the Retirement News for Employers which clarifies the EP position of conducting audits at the taxpayer's place of business.

  • Focused Examinations
    Michael Julianelle, former Director, EP Examinations, describes his new philosophy for agents examining returns in recent newsletter articles, which moves from a comprehensive review to a more limited process that concentrates on a framework of important activities that evaluate overall plan compliance
Page Last Reviewed or Updated: 29-Oct-2013