4.71.26. Case Selection Criteria

Manual Transmittal

September 27, 2019

Purpose

(1) This transmits obsolete IRM 4.71.26, Employee Plans Examination of Returns, Case Selection Criteria.

Material Changes

(1) On May 1, 2017, Tax Exempt and Government Entities underwent a reorganization. The new Compliance, Planning & Classification function absorbed several groups previously housed in Employee Plans Examination Planning and Review, and accepted ownership of this manual. The new IRM 4.70.6, TE/GE Examinations, Classification & Case Assignment Procedures, supersedes this manual.

Effect on Other Documents

This supersedes IRM 4.71.26, Case Selection Criteria, dated March 10, 2016.

Audience

Tax Exempt and Government Entities Employee Plans

Effective Date

(09-27-2019)

Sean E. O’Reilly
Director, Compliance, Planning and Classification
Tax Exempt and Government Entities