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PART I. INTRODUCTION TO EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM

SECTION 1. PURPOSE AND OVERVIEW

Internal Revenue Bulletin 1998-12 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Purpose. .02 General principles underlying EPCRS. .03 Overview. .04 TVC program. .05 Further changes and request for comments.

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▸Contents — Internal Revenue Bulletin 1998-12

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