SECTION 6. EMPLOYEE

PLANS/EXEMPT ORGANIZATIONS (EP/EO) EARLY REFERRAL PROCEDURES

.01 In general. The early referral procedures in section 2 of this revenue procedure generally apply to EP/EO issues. Thus, for example, only issues under audit are eligible for early referral. EP/EO issues excluded from the early referral process are identified in sections 6.02 and 6.03 of this revenue procedure. .02 Employee Plans issues excluded from early referral. Early referral does not apply to:

(1) procedural issues relating to matters that may be eligible for Administrative Policy Regarding Self-Correction, or submitted under VCR, Walk-in CAP, or the Audit Closing Agreement Program. See Rev. Proc. 98–22, 1998–12 I.R.B. 11, or its successors;

(2) issues relating to excise taxes in § 4975; or

(3) issues concerning plan qualification if such issues are not covered by published precedent or are issues for which there may be nonuniformity between offices.

.03 Exempt Organizations issues ex- cluded from early referral. Early referral does not apply to:

(1) issues subject to § 7428, including issues related to exemption or private foundation status;

(2) issues arising in Church tax inquiries and examinations subject to § 7611;

(3) issues relating to excise taxes in § 507 and Chapters 41 and 42 of the IRC; or

(4) issues relating to the revocation of exempt status.