4.71.9. Statute Control Procedures

Manual Transmittal

December 11, 2023

Purpose

(1) This transmits obsolete IRM 4.71.9, Employee Plans Examination of Returns, Statute Control Procedures

Background

(1) IRM 4.71.9 provided directions to Employee Plans Examinations agents on determining the statute of limitations for EP returns. This section also explained how to prepare statute extension consents, monitor statutes, and report barred statutes.

Material Changes

(1) Obsoleted IRM 4.71.9 as the entire manual section was incorporated into IRM sections 4.70.11, 4.70.12, 4.70.13, 4.70.14, 4.70.15, 4.70.16, and 4.70.17.

Effect on Other Documents

This supersedes IRM 4.71.9 dated August 12, 2021.

Audience

Tax Exempt and Government Entities Employee Plans

Effective Date

(12-11-2023)

Eric D. Slack
Director, Employee Plans
Tax Exempt and Government Entities