SEC. 4. SUBMISSION PROCEDURES

.01 In general . In general, an eligible organization submits a request under VCAP through a letter to the Tax Exempt/Government Entities (TE/GE) office at the address in section 4.08 of this revenue procedure. The submission must contain the information and documentation described in sections 4.02 and 4.03 of this revenue procedure. The Service will not accept anonymous submissions under VCAP.

.02 Required information . The request for consideration under VCAP must contain the following information:

(1) The name, address, and taxpayer identification number of the eligible organization.

(2) A description of the current administrative procedures that the eligible organization uses to determine tax, withholding, and reporting obligations regarding payments to alien individuals.

(3) A description of the defects in the eligible organization’s tax, withholding, and reporting procedures for payments to alien individuals, how and why the defects occurred, and the years affected by such defects.

(4) The number of alien individuals affected and how the number was determined.

(5) The number of any affiliated charitable organizations affected by the defects, their names, addresses, and taxpayer identification numbers.

(6) A calculation of the total amount of taxes the eligible organization failed to withhold, pay and/or report, not including interest and penalties, for tax periods open for assessment or collection under the provisions of § 6501 of the Code. This calculation should take into account properly substantiated adjustments under §§ 1463 and 3402(d) of the Code. The eligible organization must agree to pay and remit all of its additional tax due and owing plus interest at the completion of the Service’s review or examination. See

section 5 of this revenue procedure. (However, regarding the non-assertion of interest, see section 5.02(2) of this revenue procedure.) In certain cases involving large liabilities or underpayments, the Service will consider the organization’s proposal for payment of the liability or underpayment in more than one installment, or will consider the organization’s posting of a cash bond under the procedures outlined in Rev. Proc. 84–58, 1984–2 C.B. 501. See section 5.02(4) of this revenue procedure.

(7) A detailed description of the methods for correcting the defects that the organization has implemented or proposes to implement. Those methods must ensure that the correct amount of taxes and withholding of taxes on payments to alien individuals will be withheld, paid over, and reported to the Service on the proper forms and in a timely manner.

(8) A statement signed by the eligible organization’s officer or authorized representative acknowledging and agreeing that the eligible organization’s participation in VCAP will not constitute an employment tax audit of the eligible organization and will not provide a reasonable basis for not treating an individual as an employee under § 530 of the Revenue Act of 1978.

.03 Required documents . The submission must be accompanied by the following documentation:

(1) In the case of a college or university, a copy of the organization’s determination letter indicating that it is an organization described in §§ 170(b)(1)(A)(ii) and 501(c)(3) of the Code, or sufficient documentation indicating that the organization is a State college or university. In the case of an affiliated charitable organization, the organization must provide both a copy of its determination letter indicating that it is an organization described in § 501(c)(3) of the Code and sufficient documentation indicating its relationship to a college or university that is itself an eligible organization.

(2) Copies of workpapers or schedules that clearly explain the eligible organization’s calculation of its correct tax liability regarding payments to alien individuals (see section 4.02(6) of this revenue procedure). The workpapers or schedules should also show to which specific tax returns and tax periods the liability relates.

February 26, 2001 740 2001–9 I.R.B.

(3) Copies of the original Forms 941, 945, 1042, if any, as filed that relate to the above calculations.

(4) Copies of Forms 8233, 1001, W-8BEN, W-9, or sufficient information to support tax treaty claims.

(5) In cases involving the failure to pay the correct amount of social security and Medicare excise taxes imposed on employers with to respect wages paid to alien individuals (§ 3111(a) and § 3111(b) of the Code), and the failure to withhold or pay the correct amount of social security and Medicare taxes imposed on employees with respect to wages paid to alien individuals (§ 3101(a) and § 3101(b) of the Code), a description of how Forms W-2C will be prepared and provided to affected employees and the Social Security Administration.

.04 Signatures . The submission must be signed by an officer of the eligible organization who is authorized to sign or the eligible organization’s authorized representative.

.05 Power of Attorney requirements . To sign the submission or to appear before the Service in connection with the submission, a representative must comply with the requirements of section 9 of Rev. Proc. 2001–4, 2000–1 I.R.B. 135.

.06 Penalty of perjury statement . The following declaration must accompany a VCAP submission and any factual information submitted after the original submission or any change in the submission at a later time: “Under penalties of per- jury, I declare that I have examined this submission, including accompanying documents, and to the best of my knowledge and belief, the facts present- ed in support of the VCAP request are true, correct, and complete.” The declaration must be signed by the eligible organization’s officer, not the organization’s representative.

.07 Marked letter and marked enve- lope . The letter which transmits the submission to the Service must be marked “VCAP” in the upper right-hand corner of the letter, and the envelope containing the submission must be marked “VCAP” in the lower left-hand corner of the envelope.

.08 Mailing address . The submission must be mailed to the address shown below. The Service may issue an announcement later which contains other

addresses for the mailing of VCAP submissions.

Internal Revenue Service Roger Greening Manager EPP 1100 Commerce Street MC: 4910DAL Dallas, TX 75242