4.71.6 Employee Plans Referrals

Manual Transmittal

November 20, 2018

Purpose

(1) This transmits revised IRM 4.71.6, Employee Plans Examination of Returns, Employee Plans Referrals.

Background

IRM 4.71.6 contains the procedures for processing referrals related to employee plans exams.

Material Changes

(1) Enhanced IRM 4.71.6.1, Program, Scope and Objectives, and the subsections thereunder, by adding more information on the internal controls regulating EP Examinations.

(2) Added new section IRM 4.71.6.1.3, Related Resources.

(3) Added new section IRM 4.71.6.1.4, Safeguarding Personally Identifiable Information, to comply with the December 20, 2016, Internal Guidance Memorandum (IGM) from the Director, Identity and Records Protection Privacy, Governmental Liaison and Disclosure, entitled Social Security Number Elimination and Reduction (SSN ER). This section augments compliance with the May 22, 2007 Memorandum (M-07-16) issued by the Office of Management and Budget (OMB) entitled Safeguarding Against and Responding to the Breach of Personally Identifiable Information to the Heads of Executive Departments and Agencies.

(4) Added new section IRM 4.71.6.1.5, Contact Information for Business Units and Sub-functions, to reduce the need for multiple edits to this IRM when contact information changes. The new section will also facilitate finding contact information.

(5) Information for Classification was updated in IRM 4.71.6.1.5.

(6) Revised IRM 4.71.6.1.6, Overview of Employee Plans Referrals, to incorporate the September 15, 2017, memorandum from the Director, Compliance Planning and Classification (CP&C) entitled, Referral Acknowledgment Letter 4426 (TEGE-04-0917-0022 ) and the November 14, 2017, memorandum from the Director, (CP&C) entitled, Non-Exempt Organizations (EO) Referrals Process (TEGE-04-1117-0028).

(7) IRM 4.71.6.2, Classification Procedures for the Referral Specialist (RS), has been eliminated. Similar information will be incorporated into IRM 4.70.6, Classification and Case Assignment (C&CA) Procedures.

(8) IRM 4.71.6.5.1, Emerging Issue Referrals, has been eliminated. Information on making referrals on emerging issues has been incorporated into IRM 4.71.6.5, Promoter and Emerging Issue Referrals.

(9) Fax numbers were eliminated throughout the document because of the removal of fax machines.

(10) Made editorial changes, including changes for Plain Language (the Plain Writing Act of 2010), throughout the document.

Effect on Other Documents

This supersedes IRM 4.71.6 dated May 19, 2017.

Audience

Tax Exempt and Government Entities
Employee Plans

Effective Date

(11-20-2018)

Catherine L. Jones
Acting Director, Employee Plans
Tax Exempt and Government Entities

Program, Scope and Objectives

  1. Purpose: IRM 4.71.6, Employee Plans Examination of Returns, Employee Plans Referrals, provides the basic examination procedures that will enable Employee Plans (EP) agents and their managers to:

    1. Make referrals on issues found during an examination.

    2. Process examination referrals received from other sources.

  2. Audience: This IRM provides procedures for agents, managers, and support staff in EP Examinations.

  3. Program Owner: Director, EP Examinations sets the program for the EP examination program.

  4. Program Authority: EP Examinations’ authority to conduct examinations, resolve issues and determine tax liability is derived from Title 26, Internal Revenue Code, Subtitle F – Procedure and Administration, which includes but is not limited to:

    1. IRC section 7602 - Examination of books and witnesses, which falls under Chapter 78 - Discovery of Liability and Enforcement of Title.

      Note:

      IRC 7602 provides agents with the authority to:
      • Audit any books, papers, records or other data necessary to complete an audit.
      • Take testimony under oath to secure additional information needed.
      • Issue summons for information necessary to complete an audit.
      • Ask about any offense connected to the administering or enforcing of the Internal Revenue laws.

    2. IRC section 6201- Assessment authority, which falls under Chapter 63 - Assessment.

      Note:

      EP Examinations’ authority to resolve issues is derived from its authority to make determinations of tax liability under IRC 6201.

  5. The IRS is fully committed to protecting the privacy rights of taxpayers and employees. Privacy laws are included in the IRC, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the IRS Electronic Freedom of Information Act Reading Room. For questions concerning privacy, send an email to *Privacy. For question concerning disclosure, send an email to *Disclosure.

  6. This IRM is authored by EP Mandatory Review. For questions, information or suggestions, contact the manager of EP Mandatory Review.

Background

  1. EP Examination’s authority to resolve issues is derived from EP Examination’s authority to make determinations of tax liability under IRC 6201.

Acronyms and Forms

  1. This manual uses the following acronyms and references the following forms.

    Acronyms

    Acronym Definition
    AIMS Audit Information Management System
    C&CA Classification & Case Assignment
    CAS Computer Audit Specialist
    CCR Case Chronology Record
    CPA Certified Public Accountant
    CPG Compliance Planning Group
    CP&C Compliance, Planning & Classification
    DOL Department of Labor
    EBSA Employee Benefit Security Administration
    EFU Exam Functional Unit
    EIN Employer Identification Number
    EP Employee Plans
    EO Exempt Organizations
    EPD EP Determinations
    ERISA Employee Retirement Income Security Act
    FSLG Federal, State of Local Governments
    GE Governmental Entities Division
    IDRS Integrated Data Retrieval System
    IRC Internal Revenue Code (Code)
    IRM Internal Revenue Manual
    ITG Indian Tribal Governments
    LB&I Large Business and International Division
    LDC Lead Development Center
    OPR Office of Professional Responsibility
    PBGC Pension Benefit Guaranty Corporation
    RCCMS Reporting Compliance Case Management System
    RICS Returns Inventory and Classification System
    RS Referral Specialist
    SB/SE Small Business /Self-Employed Division
    SB/SE PSP SB/SE Planning and Special Programs
    SRS Specialist Referral System
    TE/GE Tax Exempt & Government Entities Division
    W&I Wage and Investment Division

     

    Forms and Pubs

    Form Name
    Form 886-A Explanation of Items
    Form 1040 U.S. Individual Income Tax Return
    Form 1120 U.S. Corporation Income Tax Return
    Form 4632 Employee Plans Referral
    Form 4632-A Employee Plans Referral Checksheet
    Form 4632-C Employee Plans Referral Checksheet-For FSLG-IRC 403(b)/457 and Social Security Alternative Plans
    Form 5346 Examination Information Report
    Form 5464 Case Chronology Record
    Form 5500 Annual Return/Report of Employee Benefit Plan
    Form 5666 TE/GE Referral Information Report
    Form 6212-A Examination Referral Checksheet A
    Form 6212-B Examination Referral Checksheet B
    Form 6229 Collateral Examination
    Form 6533 Examination Referral Worksheet
    Form 8484 Report of Suspected Practitioner Misconduct
    Form 14242 Report Suspected Abusive Tax Promotions or Preparers

     

Related Resources

  1. IRM 4.70.6, Classification and Case Assignment (C&CA) Procedures.

  2. EP agents and managers are also encouraged to submit any questions to the TE/GE Knowledge Management Portal at TE/GE K-NET

Safeguarding Personally Identifiable Information (PII)

  1. When possible, mask the first five digits of a taxpayer’s SSN on letters, forms, notices, workpapers and emails.

    Example:

    XXX-XX-9999

Contact Information for Business Units and Sub-functions

  1. Phone, efax and email (note in the subject line EP Referral) information:

    1. FAC/EP DOL Coordinator (Form 6212-B Referrals to DOL):
      Deborah.Thompson@irs.gov

    2. Classification - TE/GE Referrals Group: Email all referrals except Form 6212-B to the TE/GE Referrals Group at *Manager EO Classification (EOclass@irs.gov).

      Note:

      Classification & Case Assignment (C&CA) is a subfunction of Compliance Planning & Classification (CP&C), which is referred to in this IRM as simply Classification. There are two Classification groups. Requests to pick up an additional year for examination (see IRM 4.71.1.14.1, Prior Year, Subsequent Year and Related Returns) and the processing of Form 5500 SFRs (see IRM 4.71.1.21, Amended, Substitute and Secured Forms 5500) should be emailed to *TEGE-CPC-Classification (tege-cpc-classification@irs.gov). Referrals should be emailed to the TE/GE Referrals Group at *Manager EO Classification (EOclass@irs.gov).

    3. EP AIMS Coordinator:
      Efax: 855-821-0089
      Email: Charles.Mazzarisi@irs.gov

  2. Postal mailing addresses:

    1. FAC/EP DOL Coordinator (Form 6212-B Referrals to DOL):
      IRS
      Deborah Thompson
      3251 N Evergreen Dr NE
      Grand Rapids, MI 49525-9581

    2. Classification:
      IRS – TE/GE Referrals Group
      1100 Commerce St., Mail Code 4910DAL
      Dallas, TX 75242

    3. EP Mandatory Review:
      IRS - EP Mandatory Review
      c/o Samantha Nolan
      2970 Market Street
      2-H20-133
      Philadelphia, PA 19104

Overview of Employee Plans Referrals

  1. This IRM describes the referral procedures between EP and:

    1. EBSA of the DOL,

    2. PBGC,

    3. EO,

    4. EP Determinations (EPD),

    5. GE,

      Note:

      GE referrals can come from ITG or FSLG.

    6. LB&I, SB/SE or W&I, (collectively referred to as EFUs), and

    7. Office of Professional Responsibility (OPR).

  2. When dealing with referrals, this section (4.71.6) covers the responsibilities of:

    1. Classification,

    2. EP exam agents, and

    3. EP exam group managers.

  3. Classification controls and processes referrals that are either initiated or received by EP.

    Note:

    All referrals received by TE/GE from the public or other governmental entities will be acknowledged through issuance of Letter 4426, Acknowledging Receipt of Information from Third Party about Tax Exempt or Government Entities

    . Classification normally issues Letter 4426. If the letter was not sent by Classification, the agent will prepare and mail the letter. For instructions on how to prepare the letter see the IRM 4.70.6, Classification and Case Assignment (C&CA) Procedures.

    Note:

    Before the reorganization of TE/GE, each functional unit (other than the EO Referrals group) established referrals in RCCMS as referral activities and evaluated them to determine if they warranted compliance action. Classifiers converted those that warranted compliance action to compliance activities, completed case building and assigned the compliance activities to field groups. The new procedures are addressed in the new IRM 4.70.6, Classification and Case Assignment (C&CA) Procedures

    .

  4. Unless stated otherwise in this IRM, the group manager or designee will send approved referrals to Classification (TE/GE Referrals Group) via email. See IRM 4.71.6.1.5, Contact Information for Business Units and Sub-functions, for contact information.

  5. If an EP agent or manager sends a direct referral to another EFU, the agent or manager must also send a full copy of the referral to Classification (TE/GE Referrals Group).

    Example:

    EP exam makes a referral directly to an SB/SE agent doing a concurrent exam. The EP agent must also send a copy to Classification (TE/GE Referrals Group).

  6. EP receives referrals from EFUs and TE/GE functional divisions on Form 4632 or Form 5666 and from DOL on Form 6212-A:

    Referral from Prepared on
    EFU Form 4632 (with Form 4632-A) or
    Form 5346
    EO Form 5666
    GE (other than those in para 10) Form 5666
    FSLG for 403(b) plans or 457 arrangements Form 4632 (with Form 4632-C)
    EBSA Form 6212-A
  7. EP makes referrals to IRS groups and government agencies on these forms.

    Referral to Prepare on
    EBSA Form 6212-B. See IRM 4.71.6 Exhibit 2 at IRM 4.71 - Employee Plans Examination Exhibits for an example of a completed Form 6212-B.
    EFUs, EPD, EO, GE or EP (for a future year) Form 5666. See IRM 4.71.6 Exhibit 1 at IRM 4.71 - Employee Plans Examination Exhibits for an example of a completed Form 5666.
    EFUs, when a coordinated exam is needed Form 6229. See IRM 4.71.6 Exhibit 6 at IRM 4.71 - Employee Plans Examination Exhibits for an example of a completed Form 6229.
    PBGC Form 6533. See IRM 4.71.6 Exhibit 3 at IRM 4.71 - Employee Plans Examination Exhibits for an example Form 6533.
    OPR, when a complaint is being made about an attorney, CPA, enrolled agent, enrolled actuary or an enrolled retirement plan agent. Form 8484
    SB/SE Area Planning and Special Programs Office, when a complaint is being made about an unenrolled return preparer’s conduct. Form 5666
  8. When you need help from an IRS specialist outside of EP, use the Specialist Referral System (SRS). See IRM 4.71.6.10, EP Group Procedures – Specialist Referral System (SRS).

Group Procedures – Referrals Received From Classification

  1. When a group receives a referral, the manager should immediately assign the case.

  2. The agent responsible for the case will contact the EFU agent, EP Determination Specialist, EO agent, GE agent, FSLG agent, ITG agent or EBSA investigator within 30 workdays of the group's receipt of Form 4632 (with checksheet 4632-A, 4632-B, or 4632-C, as applicable), Form 5346, Form 5666 or Form 6212-A if the related case is being held open in the EFU or in EBSA.

    Note:

    The agent should periodically update the related examiner or investigator of the EP exam status and results.

  3. If a related exam is open in EO, GE, FSLG, EBSA, or an EFU, or determination is open in EP Determinations, make every attempt to resolve every issue within 90 days of your group’s referral receipt. If the case is not closed within 90 days, the EP group manager should contact the referring group manager to update them on the status of the exam.

  4. Agent: Once you resolve the referral:

    1. Prepare a brief exam report on EP's findings on the referred issue. Use Form 886-A, Explanation of Items, or a memo.

    2. Send the exam report and a copy of the referral (Form 4632 or Form 6212-A) directly to the agent/investigator if they have a related exam open and are anticipating an update. Send a copy of the exam report and the referral to Classification.

    3. Notify the EP Determination Specialist of the issue(s)’ resolution, if they have a related open determination case and are expecting an update

    4. Document Form 5464.

    5. Save a copy of the exam report and referral package in the RCCMS Office Documents folder using the RCCMS Naming Convention.

EP Group Procedures – Referrals from Other Sources

  1. Occasionally EP groups receive referrals directly from:

    • Other agencies (for example, DOL)

    • Other TEGE functional units (EO or FSLG)

    • Individual taxpayers

    • Agents from an EFU

  2. The group should email referrals to the TE/GE Referrals group in Classification at the email address in IRM 4.71.6.1.5 (1), Contact Information for Business Units and Sub-functions.

  3. If the referring entity doesn’t prepare a referral form, the receiving group should prepare the applicable referral form and send it to Classification.

    Example:

    An EP group receives a referral from a taxpayer. The agent or group should prepare Form 5666 and send it to Classification.

  4. If your group decides to examine a return based on a referral received directly from an entity or individual, note the decision to examine on the referral form when you send to Classification.

  5. Don’t begin any compliance activity for a referral unless you receive it from Classification or Classification approves the decision to examine.

EP Group Procedures – Making Referrals Within EP

  1. Complete and submit Form 5666 to your group manager for approval for referrals you make to other EP groups. Fully explain the issue(s) and specify the related Code section(s).

  2. Make sure the group manager signs item M on Form 5666. See IRM 4.71.6 Exhibit 1 at IRM 4.71 - Employee Plans Examination Exhibits for an example of a completed Form 5666.

  3. The group manager (or designee) emails or mails the approved Form 5666 referrals to Classification. See IRM 4.71.6.1.5, Contact Information for Business Units and Sub-functions, for contact information.

Promoter and Emerging Issue Referrals

  1. When you or your manager become aware of a practitioner who may be promoting an abusive transaction, refer the transaction to the LDC on Form 14242. See IRM 4.71.6 Exhibit 5 at IRM 4.71 - Employee Plans Examination Exhibits for an example of Form 14242.

    Note:

    The LDC welcomes any pertinent information.

  2. Send completed LDC Referral Forms through encrypted email or regular mail to the LDC.

    1. Email the LDC at *LDC.

    2. Mail to the LDC at:


      LDC
      24000 Avila Road
      Mail Stop 5040
      Laguna Niguel, CA 92677

    3. Send a copy of the referral to the TEGE Fraud Specialist.

      Note:

      The TEGE Fraud Specialist contact information is found on the TEGE Home Page at the Fraud Contacts link.

  3. CP&C maintains the Compliance Issue Submission Portal for use when you discover a potential emerging issue.

    1. The Portal should be used to submit TE/GE compliance issues that may have wide-spread effect.

    2. The Portal helps enable TE/GE to leverage exam experiences to pursue non-compliance actions with a broader base of taxpayers.

    3. CP&C will review all submitted issues to determine the level of non-compliance and determine if a Compliance Strategy is warranted.

  4. Notify the TEGE Fraud Specialist anytime you:

    1. Have an issue involving a promoter or an issue that may be an emerging issue and you need feedback concerning the issue.

    2. Make a promoter referral or an emerging issue referral.

    Note:

    The TEGE Fraud Specialist contact information is found at: Fraud Contacts.

EP Group Procedures – Making Referrals to Exam Functional Units

  1. Refer income tax issues not within the scope of Form 1040/1120 Discrepancy Adjustments to an EFU on Form 5666. See IRM 4.71.6 Exhibit 1 at IRM 4.71 - Employee Plans Examination Exhibits for an example of a completed Form 5666.

    Note:

    See IRM 4.71.4.2, Referrals to an Examination Functional Unit (EFU), for a list of issues outside the scope of Form 1040/1120 Discrepancy Adjustments.

  2. Prepare Form 5666 and include:

    1. A clear description of the issue and the amount of unreported income and/or tax consequences.

    2. Your name as the referring agent, legibly printed on item L.

    3. Your group manager's signature and date on item M.

    4. A copy of the applicable RTVUE or BRTVU print and any other relevant IDRS research attached.

  3. Refer income tax issues on Forms 1041 resulting from a proposed plan revocation or disqualification to an EFU on Form 5666.

  4. Prepare Form 6229 if it’s urgent that SB/SE or LB&I conduct a coordinated exam of a related Form 1120, Form 1065 or Form 1040. See IRM 4.71.6 Exhibit 6 at IRM 4.71 - Employee Plans Examination Exhibits for an example of a completed Form 6229.

    1. Write a description of the issues in the "Narrative" section of the form.

      Note:

      You may also prepare and attach a Revenue Agent Report.

    2. Explain the extent to which you’re requesting SB/SE or LB&I involvement in the "Narrative" section of the form.

    3. Email or mail the Form 6229 (and attachments, if any) to your group manager for approval.

    4. Once approved, the group manager sends Form 6229 (and attachments, if any) to the Area Manager for review and approval.

    5. The Area Manager signs the upper right-hand side of the paper version of Form 6229 in the box containing "From TEGE Territory/Area _Manager."

  5. Email Form 5666 and Form 6229 to TE/GE Referrals Group at the address listed in IRM 4.71.6.1.5 (1), Contact Information for Business Units and Sub-functions, unless you are working directly with another agent in the EFU. If you are working directly with the EFU, send the referral directly to the EFU and a copy to Classification.

  6. Save a copy of the Form 5666 or Form 6229 in the RCCMS Office Documents folder using the RCCMS Naming Convention.

  7. After making the referral, keep the case open until you receive feedback from the EFU or 20 workdays, then close the case.

EP Group Procedures – Making Referrals to DOL

  1. Complete Form 6212-B for all full scope and focused EP exams involving plans under DOL jurisdiction. See IRM 4.71.6 Exhibit 2 at IRM 4.71 - Employee Plans Examination Exhibits or an example of a completed Form 6212-B.

    Note:

    DOL doesn’t have jurisdiction of plans that only provide benefits to owners and their spouses. However, if you determine that a plan covering only one participant (or participant and spouse) should cover additional people, make a referral to DOL.

  2. For full scope or focused EP exams which include trust assets as an identified issue, complete the Form 6212-B based on your:

    1. Review of financial information on: the Forms 5500 or 5500-SF, related schedules, RICS return attachments and taxpayer provided information.

    2. Identification of large, unusual and questionable items.

    3. Examination of a plan’s books and records.

  3. For focused EP exams that don’t include trust assets as an identified issue, complete the Form 6212-B based on your:

    1. Pre-audit review of the financial information on: the Forms 5500 or 5500-SF, related schedules and RICS return attachments.

    2. Identification of large, unusual and questionable items.

      Note:

      Your limited financial review may not offer sufficient evidence to ask more questions to include trust assets as an additional focused exam issue. If so, "NA" is an appropriate response on Form 6212-B. However, answer "Yes" or "No" if there is evidence that allows you to determine if either applies.

  4. Make a referral to EBSA when a question on Form 6212-B is answered in the right hand column or when you’re proposing plan revocation/non-qualification.

  5. When you make a referral to EBSA, email these items to the FAC/EP DOL Coordinator at the address listed in IRM 4.71.6.1.5 (1), Contact Information for Business Units and Sub-functions.

    1. Two copies of Form 6212-B.

      Note:

      Include a concise summary of the issue you are referring on Line 12 "Remarks" section.

    2. Any relevant information about the referred issue, including a copy of the Revenue Agent’s Report (RAR) if there is an unagreed IRC 4971 issue, IRC 4975 issue or a proposed revocation.

      Note:

      The attachments you include with Form 6212-B will not be sent to DOL-EBSA but will be kept by Classification. When Classification receives DOL-EBSA’s written request, they release relevant information as required by IRC 6103(l)(2).

  6. Select the "DOL Participation Requested" block on Form 6212-B only when DOL-EBSA’s joint participation is needed and for all unagreed cases involving IRC 4971 or IRC 4975 excise tax.

  7. Hold any exam for which Form 6212-B is referred open until you receive a response or 30 days from the date sent to Classification, if earlier.

  8. Save a copy of the Form 6212-B in the RCCMS Office Documents folder using the RCCMS Naming Convention.

  9. Document the CCR whether IRS made a referral to EBSA.

  10. IRS will delay action in a case when, as a result of a referral of a checksheet between the agencies, the EBSA Regional Office advises the Manager, Classification, in writing that the EBSA Regional Office referred the case to the DOL National Office.

    1. IRS doesn’t take further case action until the EBSA notifies the Classification Unit of their final action in the case.

      Exception:

      IRS works the case when:

      • Collection of a tax is in jeopardy.

      • The statute of limitations expires soon.

      • Plan assets or the plan participants’ interests must be protected.

    2. If IRS must work a case, the IRS will immediately notify DOL of the action by calling them and confirming in writing within five workdays.

EP Group Procedures – Making Referrals to Pension Benefit Guaranty Corporation (PBGC)

  1. Complete Form 6533 for all EP exams of plans subject to PBGC jurisdiction. See IRM 4.71.6 Exhibit 3 at IRM 4.71 - Employee Plans Examination Exhibits for an example of a completed Form 6533.

  2. Most defined benefit pension plans are covered by PBGC insurance. ERISA section 4021(b) lists plans that aren’t covered. Defined benefit plans not covered include:

    1. Plans offered by professional service employers (i.e., doctors and lawyers) that have never had more than 25 active participants.

    2. Plans outside the United States for nonresident aliens.

    3. Plans established exclusively for one or more substantial owners.

    4. Church plans, as defined by IRC 414(e), unless the plan has made an election under IRC 410(d) to be covered and has notified PBGC that it wishes to be covered.

    5. Plans sponsored by federal, state and local governments.

  3. When you determine a referral to the PBGC is warranted per Form 6533, send the referral to:


    Pension Benefit Guaranty Corporation - Chief Negotiating Actuary
    Corporate Finance and Negotiations Department
    1200 K Street, NW, Suite 270
    Washington, DC 20005-4026

  4. Email a copy of the Form 6533 to the TE/GE Referrals Group at the address listed in IRM 4.71.6.1.5 (1), Contact Information for Business Units and Sub-functions, with a note stating when you sent the original referral to PBGC.

  5. You don’t have to hold the case for any length of time after you make a referral.

  6. Save a copy of Form 6533 in the RCCMS Office Documents folder using the RCCMS Naming Convention.

EP Group Procedures - Art Appraisal Services

  1. You must make a referral to Art Appraisal Services when a return includes art or cultural property valued at $50,000 or more. Refer as soon as possible during your exam but no later than 30 days after you identify the issue.

  2. Make a referral to Art Appraisal Services through the Specialist Referral System (SRS). See IRM 4.71.6.10, EP Group Procedures – Specialist Referral System (SRS).

  3. You may, at your discretion, also request help in valuing items of art valued under $50,000. Refer to IRM 4.48.2.2, Criteria for Requesting Art Appraisal Services Assistance, for information on obtaining values on items valued at less than $50,000.

EP Group Procedures – Specialist Referral System (SRS)

  1. Use the SRS to request specialized assistance on EP exams.

  2. Through SRS, agents can request help online at SRS home page. This automatically notifies the appropriate Specialist Manager (in LB&I, SBSE, W&I, CAS, EO, or GE).

    1. The Specialist Manager may accept or reject the request.

    2. If accepted, the manager assigns a specialist to help you on the case.

  3. Use the SRS to request help from:

    • Computer Audit Specialist (CAS)

    • Economist

    • Employment Tax (LB&I)

    • Employment Tax (SB/SE)

    • Employment Tax (TE/GE)

    • Engineering

    • Exempt Organizations

    • Federal, State & Local Government

    • Financial Products

    • Indian Tribal Government

    • International

    • Tax-Exempt Bonds

  4. See these links on the SRS home page:

    1. Create Referral Link– use to request a specialist’s services and one will be assigned to your case

    2. Create Consultation Link– use to submit a question to a specialist as an informal way to receive answers to your questions

    3. FAQ Link– use to find other resources or research sites for a specific specialty.

      Example:

      Find links to the employment tax home page or a bulletin board forum for the specialty in which you are interested.

Referrals to Correct Master, Prototype and Volume Submitter Plan Language

  1. When you determine that a pre-approved Master & Prototype or Volume Submitter plan has erroneous language, don’t request an amendment; accept the language as previously approved.

  2. Make a referral to the Pre-Approved Plan Coordinator. See IRM 4.71.6 Exhibit 4 at IRM 4.71 - Employee Plans Examination Exhibits for an example of the Pre-Approved Plan Referral Form.

  3. Submit these items with the referral:

    1. A copy of the plan sections in question

    2. A copy of the opinion letter or advisory letter

  4. Mail the referral to:

    Internal Revenue Service
    Pre-Approved Plan Coordinator
    550 Main St.
    P.O. Box 2508, Room 5106
    Group 7521
    Cincinnati, OH 45201