Mary Lou Bailey-Funk Mary Lou Bailey-Funk
Senior Internal Revenue Agent,
Office of Employee Plans

Mary Lou Bailey-Funk, a Senior Internal Revenue Agent in the Employee Plans division of the Tax Exempt/ Governmental Entity section of the Internal Revenue Service, began working with the IRS in 1983. Duties include coordinating the Gulf Coast Area agents who examine plans maintained by various tax exempt and governmental entities that fall under IRC 403(b) and 457; examining 403/457 plans, as well as the full range of plans that are qualified under IRC 401(a).

As a member of the Gulf Coast Area Speakers Cadre, she makes presentations to both internal and external audiences on various aspects of pension law. Mary Lou also participates as an instructor in various tax law classes and computer technology classes.

Other duties include authoring sections of the Internal Revenue Manual, Continuing Education Textbooks, Examination Techniques Manuals and various articles in both the in-house and external editions of TE/GE Newsletters. Mary Lou also interfaces with agents in the Exempt Organizations and the Federal, State and Local Government Divisions who need assistance with IRC 403 and 457 issues.

Mary Lou graduated Summa Cum Laude from Georgia Southwestern University with a Bachelor’s Degree in Accounting. She enjoys oil painting in her spare time.