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

SECTION 12. APPLICATION PROCEDURES FOR VCR AND WALK-IN CAP

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

.01 General rules. .02 Multiemployer and multiple employer plans. .03 Submission requirements. .04 Required documents. .05 Fee. .06 Signed submission. .07 Power of attorney requirements. .08 Penalty of perjury statement. .09 Checklist. .10 Designation. .11 VCR/SVP mailing address. .12 Walk-in CAP mailing address. .13 Maintenance of copies of submissions.

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

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