Part 4. Examining Process
Chapter 71. Employee Plans Examination of Returns
Section 2. Overview of IDRS
4.71.2 Overview of IDRS
Manual Transmittal
December 19, 2023
Purpose
(1) This transmits obsoleted IRM 4.71.2, Employee Plans Examination of Returns, Overview of IDRS and Non-Master File Transcript Requests.
Material Changes
(1) Obsoleted IRM 4.71.2 as the entire manual section was incorporated into IRM sections 4.70.11, 4.70.12, 4.70.13, 4.70.14, and 4.70.17.
Effect on Other Documents
This obsoletes IRM 4.71.2 dated November 12, 2021.
Audience
Tax Exempt and Government EntitiesEmployee Plans
Effective Date
(12-19-2023)
Eric D. Slack
Director, Employee Plans
Tax Exempt and Government Entities
