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Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.

Explains our audit process and how you can prepare.

Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.

The IRS Nationwide Tax Forum Online (NTFO) site provides courses based on taped seminars from previous IRS Nationwide Tax Forums. NTFO courses may be taken for either CPE credit or audit.

Top ten issues identified during IRS audits of IRC 403(b) and 457 plans.

April 6, 2023 — The Commissioner speaks on the release of the IRS Strategic Operating Plan.

November 10, 2022 — We are on the brink of an exciting new era for the IRS, one that is desperately needed to transform the agency to improve taxpayer service and ensure fairness in tax compliance.

Agency Financial Report (AFR) describes IRS's financial reports and includes the management quarterly updates.

The gross tax gap is the difference between true tax liability for a given tax year and the amount that is paid on time. It is comprised of the nonfiling gap, the underreporting gap, and the underpayment (or remittance) gap. The net tax gap is the portion of the gross tax gap that will never be recovered through enforcement or other late payments.

Information about where we host data, system security, and data encryption for users who are submitting forms and communicating online with the IRS.