EP Examination Process Guide - Section 3 - Initiation of an Examination


This section of the Guide provides a general explanation and examples of the techniques and procedures used to select EP examinations, contact taxpayers and their representatives, schedule appointments, and request initial information. This section also contains a description of your rights as a taxpayer to be informed of the EP examination process.

  • Audit Efficiency GuidePDF
    This guide is intended to help establish a reasonable working relationship between a revenue agent and a plan sponsor so the audit can proceed as efficiently as possible and so both will know what to expect during the audit when an employee benefit plan has been selected for audit. This guide outlines how both parties will work with each other during the course of the audit.
  • Telephone ChecklistPDF
    A sample telephone checklist with probable topics when initial contact is by telephone.
  • Attachments to Initial Contact Letter
    Sample Information Document Request attachments to the initial contact (appointment) letter for a variety of plans. Individual cases may warrant individual topics.
  • Forms and Publications
    These forms and publications discuss who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer.
  • Publication 1, Your Rights as a TaxpayerPDF
    This publication explains some of your important rights as a taxpayer and explains the examination, appeal, and compliance resolution processes.
  • Regulations on Gifts From Outside Sources
    An explanation of the ethics regulations concerning IRS agents accepting coffee, meals or gifts from sources outside the federal government.