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PART VII. CHRONOLOGY, EFFECT ON OTHER DOCUMENTS, AND EFFECTIVE DATE

SECTION 2. CHANGES TO

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

PROGRAMS

.01 Changes affecting all programs. This revenue procedure makes the following changes affecting all of the programs comprising EPCRS:

  • provides a uniform set of correction principles;

  • clarifies that there may be more than one appropriate method of correcting Qualification Failures;

  • permits, in appropriate circumstances, the use of reasonable adjustments in making corrections; and

  • permits taxpayers to rely on the availability of EPCRS in correcting Qualification Failures.

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

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