PART V. VOLUNTARY CORRECTION WITH SERVICE APPROVAL (VCR AND WALK-IN CAP)

SECTION 10. VCR PROGRAM

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

.01 VCR requirements. .02 Identification of failures. .03 No concurrent examination activity. .04 Insufficient information. .05 Closing agreements with respect to the excise tax under § 4974. .06 Initial processing. .07 Processing of acceptable submission. .08 Failures discovered after initial submission. .09 Conference right. .10 Failure to reach resolution. .11 Concurrent processing of determination letter applications. .12 Special rules relating to SVP. .13 General description of compliance statement. .14 Compliance statement conditioned upon timely correction. .15 Compliance statement for new plans conditioned upon timely amendment. .16 Acknowledgement letter. .17 Verification.

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▸Contents — Internal Revenue Bulletin 1998-12

Internal Revenue Bulletin 1998-12

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