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 Flowchart
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.