Employee Plans Compliance Unit (EPCU)

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

The EPCU works compliance checks and performs data analysis to focus on areas of potential non-compliance.

  • Taxpayers are initially contacted by correspondence, but EPCU may follow up with additional letters and/or telephone calls.
  • Most issues are resolved without an on-site examination of the books and records of the plan, saving time and money for both the taxpayer and the IRS.
  • To date, the EPCU has completed 87 projects/strategies and conducted over 53,000 compliance checks.

For additional information on EPCU compliance checks, see EPCU – General FAQs.