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EP Examination Process Guide - Section 5 - Audit Guidelines - Other Guidance

This section of the Guide provides procedures, rulings, recently published regulations, notices, announcements and technical advice memoranda relevant to EP examinations.

  • Advance Releases
    The IRS releases the full text of revenue rulings, revenue procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin.

  • Recently Published Guidance
    Treasury regulations, revenue procedures, revenue rulings, notices and announcements relating to retirement plans published in the current year by the Service.

  • Archive of Published Guidance
    An archive of treasury regulations, revenue procedures, revenue rulings, notices and announcements relating to retirement plans published in prior years by the Service.

  • Employee Plans News
    A publication of the EP office of the Tax Exempt and Government Entities Operating Division that is issued quarterly during the year and provides information about current developments and upcoming events within the retirement plan arena.

  • Discrepancy Adjustments
    This program allows EP agents to make certain line adjustments to income tax returns with respect to issues arising from an examination of a return of a qualified retirement plan or an exempt organization with respect to tax adjustments to Forms 1040 and 1120. These adjustments do not constitute an examination of the taxpayer's book and records.
Page Last Reviewed or Updated: 05-Nov-2013