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Technical and Procedural Guidelines for EP Examinations Employees

Field Directives

  • Rollout of Customer Satisfaction Initiatives
    An internal memorandum (dated 2/7/2005) from Michael Julianelle, Director, EP Examinations, Tax Exempt and Government Entities Division announcing to EP Examinations employees the rollout of several EP Examination products developed as a result of an ongoing initiative to address the feedback received from Customer Satisfaction surveys. These products include revised appointment letters, information document requests and new EP publications to facilitate a better examination experience.


EP Examination Guidelines
These guidelines provide guidance on specific technical topics of particular interest relating to qualified retirement plans. These guidelines are for reference and use by EP personnel.


Internal Revenue Manual (IRM) 4.71.1 (Part 1 and Part 2)
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.

Page Last Reviewed or Updated: 22-May-2014