4.71.8. EP Claims

Manual Transmittal

December 13, 2023

Purpose

(1) This transmits revised IRM 4.71.8, Employee Plans Examination of Returns, EP Claims.

Background

(1) IRM 4.71.8 provided guidance for Employee Plans Examinations agents on claims and miscellaneous procedures for the following topics: Claims, including claims that are surveyed, claims allowed in full, and partial or full claim disallowance. Collection of deficiencies and installment agreements. Interest abatement of claims

Material Changes

(1) Obsoleted IRM 4.71.8 as the entire manual section was incorporated into IRM sections 4.70.11, 4.70.12, 4.70.13, 4.70.14, 4.70.15, and 4.70.17.

Effect on Other Documents

This supersedes IRM 4.71.8 dated December 17, 2019.

Audience

Tax Exempt and Government EntitiesEmployee Plans

Effective Date

(12-13-2023)

Catherine L. Jones
Acting Director, Employee Plans
Tax Exempt and Government Entities