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Top Ten Issues - Defined Benefit Plans

Through October 2025 taxpayers may use email to communicate with the IRS when working with a specific IRS employee on an ongoing case. Taxpayers can respond securely to emails from these employees or initiate emails if they follow certain procedures to protect their personal information.

The IRS Employee Plans Compliance Resolution System (EPCRS) permits any size business or organization that sponsors a retirement plan (including SEP and SIMPLE IRA plans) to identify and correct many failures they find.

If you don't pay your tax in full when you file your tax return, you'll receive a bill for the amount you owe. This bill starts the collection process, which continues until your account is satisfied or until the IRS may no longer legally collect the tax; for example, when the time or period for collection expires.

NMI-2023-02, Oct. 17, 2023 ¡ª Taxpayers affected by Tropical Storm Bolaven in the Commonwealth of the Northern Mariana Islands that began on Oct. 9, 2023, now have until Feb. 15, 2024, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announce today.

GU-2023-02, Oct. 17, 2023 ¡ª Taxpayers affected by Tropical Storm Bolaven in Guam that began on Oct. 8, 2023, now have until Feb. 15, 2024, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announce today.

MA-2023-04, Sept. 25, 2023 ¡ª Taxpayers affected by Hurricane Lee in parts of Massachusetts that began Sept. 15, 2023, now have until Feb. 15, 2024, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announce today.

ME-2023-03, Sept. 25, 2023 ¡ª Taxpayers affected by Hurricane Lee in parts of Maine that began Sept. 15, 2023, now have until Feb. 15, 2024, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announce today.

LA-2023-01, Sept. 29, 2023 ¡ª Taxpayers affected by seawater intrusion in parts of Louisiana that began Sept. 20, 2023, now have until Feb. 15, 2024, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announce today.

SC-2023-02, Sept. 1, 2023