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SECTION 9. COMPLIANCE REVIEW

Internal Revenue Bulletin 2006-31 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Compliance review. The Service may evaluate the employer and its participating employees for compliance with the provisions of ATIP.

.02 Examinations and/or inspection of books and records. A compliance review or other inspection of books and records as required for compliance with ATIP will not be considered an inspection of books and records for purposes of section 7605(b) of the Code and is not a prior audit for purposes of section 530 of the Revenue Act of 1978.

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▸Contents — Internal Revenue Bulletin 2006-31
Internal Revenue Bulletin 2006-31

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