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 FlowchartPDF 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.
