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Forms and documents used by Employee Plans Specialists during their review of retirement plans. Plan sponsors are encouraged to review these items prior to submitting a determination letter application to the Service.

Tax Tip 2024-54, May 30, 2024 ¡ª If the IRS rejects an offer in compromise, taxpayers have 30 days from the date on the rejection letter to request an appeal of that decision.

Employee Plans is responsible for enforcing the federal tax laws governing retirement plans. Contact us to check the status of your determination letter, ask a question or to request outreach services.

A tax compliance report (Letter 6201) shows whether you have filed tax returns and paid taxes on time. Find out what it includes and how to get one.

This snapshot discusses the requirement that plans submitting an application for a determination letter that claim reliance on a design-based safe harbor must contain a definition of compensation that is nondiscriminatory without the need for annual testing.

Tax Tip 2023-71, May 24, 2023 ¡ª After the IRS rejects an offer in compromise, taxpayers have 30 days from the date on the rejection letter to request an appeal of the decision.

The IRS FOIA Guide describes the Freedom of Information Act (FOIA) in general and gives specific instructions for making a FOIA request, including a sample letter, an explanation of potential fees and where to file requests.

Form 6088 is used to report the 25 highest participants of a deferred compensation plan. The Internal Revenue Service uses the information on this form to analyze an application for a determination letter on the qualification of the plan upon termination.

Publication 4573, Group Exemptions - The IRS sometimes recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. This avoids the need for each of the organizations to apply for exemption individually. A group exemption letter has the same effect as an individual exemption letter except that it applies to more than one organization.

IRS Disclosure processes requests from private individuals, organizations and corporations and from federal, state and local government agencies to forward letters to federal taxpayers without disclosing tax return information to the requester.