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.