Note:

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

None of the Form 6212-B attachments are sent to DOL-EBSA, unless Classification receives a written request from DOL-EBSA for the information. Classification will release relevant information as required by IRC 6103(l)(2).

The group manager or designee will send approved referrals to the FAC/EP DOL Coordinator. See Employee Plans Examination Exhibits, for addresses.

See IRM 4.70.11.15.6, Referrals to Other Agencies.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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