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IRS IRM Part 4: Compliance Check Process for Employee Plans (IRC §7602)

May 24, 2022, 5:00 AM

Revision to Internal Revenue Manual 4.71.22, Employee Plans Compliance Unit (EPCU), that would provide guidance and enact the Tax Exempt and Government Entities (TE/GE) Compliance Check Process used in all TE/GE Compliance Checks, released May 24. The TE/GE Compliance Check Process gives an organizational approach for conducting professional compliance checks from the first contact with the taxpayer through the final stages of issue resolution and case closure, the IRS noted. The TE/GE compliance check process has three phases, the IRS stated: Planning, Execution and Resolution. A secured return (i.e., Delinquent, Amended, Current, or Schedule) is sent to the campus ...