SECTION 11. APPLICATION PROCEDURES FOR VCP

.01 General rules .............................................................................................................................................................p. 149 .02 Submission requirements ...........................................................................................................................................p. 149 .03 Submission requirements under special procedures .................................................................................................p. 150 .04 Required documents . .................................................................................................................................................p. 150 .05 Date VCP fee due generally . ....................................................................................................................................p. 150 .06 Fee due earlier for VCO, VCS, Anonymous Submission, VCGroup, and VCSEP . ................................................p. 151 .07 Signed submission . ....................................................................................................................................................p. 151 .08 Power of attorney requirements ................................................................................................................................p. 151 .09 Penalty of perjury statement .....................................................................................................................................p. 151 .10 Checklist . ...................................................................................................................................................................p. 151 .11 Designation ................................................................................................................................................................p. 151 .12 VCP mailing address .................................................................................................................................................p. 151 .13 Maintenance of copies of submissions . ....................................................................................................................p. 151

2002–29 I.R.B. 134 July 22, 2002