EP Examination Process Guide - Section 7 - Appeals - Appeals Procedures

A general explanation of the appeals process, the status of a plan during a pending appeal, the appeals process for discrepancy adjustments, the appeals process for excise taxes, and the appeals process for unrelated business taxable income.

• General Explanation of Appeals Process & Plan Status
  A general explanation of the appeals process and the status of a plan during a pending appeal.
   
• Appeals Process for Discrepancy Adjustments
  A general explanation of the appeals process for discrepancy adjustments.
   
• Appeals Process for Excise Taxes Related to Employee Benefit Plans
  A general explanation of the appeals process for excise taxes related to employee benefit plans.
   
• Appeals Process for Unrelated Business Taxable Income Related to Employee Benefit Plans
  A general explanation of the appeals process for unrelated business taxable income related to employee benefit plans.
   
• Appeals Process
  A brief description of the appeals office, how to file a written protest, representation during the appeals process, and what happens beyond the appeals process.