The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. The Tax Exempt and Governmental Entities Division of the IRS, including the office of Employee Plans, participates in this IRS-wide effort by devoting substantial resources to the identification, analysis, and examination of abusive tax shelter schemes and promotions.

• Listed Transactions involving Employee Benefits Plans
  Many abusive tax shelters are identified as "listed transactions". Listed transactions require disclosure by participating corporations, individuals, partnerships and trusts, in accordance with Treasury Regulation section 1.6011-4.
  
  
• Press Releases
  
  
  • Treasury and IRS Shut Down Abusive Life Insurance Policies in Retirement Plans
    The Treasury Department and the IRS issued guidance to shut down abusive transactions involving specially designed life insurance policies in retirement plans, section "412(i) plans". (02/13/2004)
    
    
  • Treasury and IRS Shut Down S Corporation ESOP Abuses
    The Treasury Department and the IRS issued a ruling to shut down abusive transactions involving "S corporation ESOPs". (01/23/2004)
    
    
  • Abusive Roth IRA Transactions
    The Treasury Department and the IRS issued guidance to shut down abuses involving indirect contributions to Roth IRAs. (12/31/2003)
    
    
• IRS Corporate Abusive Tax Transactions Home Page
  Listed transactions, with citations of published guidance, regulations or court cases and other useful resources.

Report an Abusive Transaction Involving a Retirement Plan

The TEGE Employee Plans Division collects and analyzes information about abusive tax shelters and transactions, as well as emerging issues that may be abusive.

Employee Plans maintains a hotline that people can use to share information (anonymously, if preferred) about abusive tax shelters and emerging issues:

• Telephone: (410) 962-9547 (not toll free)
• Fax: (410) 962-0132
• Email: tegeepsheltercoord@irs.gov
• Mail:
            Internal Revenue Service
            EP Tax Shelter Coordinator
            31 Hopkins Plaza, Room 1542
            Baltimore, Maryland  21201

General Questions About Retirement Plans
Technical and procedural questions about retirement plans are answered by EP Customer Account Services.