Note:

For EO, also include the CSP memo signed by both the GM and the Area CSP Reviewer, copy of any workpapers to support the worker classification and Section 530 issues, and Taxpayer contact information.

Per IRM Exhibit 4.23.2-1, Employee Plans (EP) Referral Checksheet, when workers are re-classified during an exam, including the classification from independent contractor to employee, unreported compensation and taxable fringe benefits you must make a referral to Employee Plans (EP). See IRM 4.23.2.2.3.1, Referrals to Employee Plans and Exempt Organizations/Government Entities, for instructions about how to make the referral.