This section of the Guide provides a description of the process of appealing issues that cannot be resolved with the EP agent or through informal means. This section also discusses the status of the plan while under appeals and any applicable statute of limitations. Appeals Procedures A general explanation of the appeals process, the status of a plan during the pending of an appeal, the appeals process for discrepancy adjustments, the appeals process for excise taxes, and the appeals process for unrelated business taxable income. Statute Protections A discussion of the statute of limitations on tax-exempt trusts, prohibited transactions, procedures used by the IRS when protecting a statute, and various publications about statutes. IRS Publications on Taxpayer Rights and Appeals IRS publications useful in understanding your rights as a taxpayer, your appeal rights and the appeals procedures.