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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.

Terminating a Retirement Plan

One of the steps to take before terminating your retirement plan is to make sure your plan document includes all law changes your plan was required to follow as of the plan¡¯s termination date. These

June 17, 2025 ¡ª Rochester, N.Y. ¨C U.S. Attorney Michael DiGiacomo announced today that Gregory J. Coco, of Rochester, pleaded guilty to filing a false tax return before U.S. District Judge Meredith A. Vacca. The charge carries a maximum penalty of three years in prison and a $250,000 fine.

Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

Apply for an individual taxpayer identification number (ITIN) with an IRS-approved agent in the U.S. or abroad. Find an agent near you.