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

SECTION 11. WALK-IN CAP

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

.01 Walk-in CAP requirements. .02 Failures discovered after initial submission. .03 Failure to reach resolution. .04 Effect of closing agreement.

March 23, 1998 12 1998–12 I.R.B.

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▸Contents — Internal Revenue Bulletin 1998-12
Internal Revenue Bulletin 1998-12

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