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PART V. VOLUNTARY CORRECTION WITH SERVICE APPROVAL (VCP)

SECTION 11. APPLICATION PROCEDURES FOR VCP

Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General rules ............................................................................................................................................... 1068 .02 Submission requirements . ............................................................................................................................ 1068 .03 Required documents ..................................................................................................................................... 1068 .04 Date VCP fee due generally . ...................................................................................................................... 1069 .05 Additional fee due earlier for 403(b) Plans, SEPs and SIMPLE IRA Plans, and Group Submissions ... 1069 .06 Signed submission ........................................................................................................................................ 1069 .07 Power of attorney requirements .................................................................................................................. 1069 .08 Penalty of perjury statement ....................................................................................................................... 1069 .09 Checklist ....................................................................................................................................................... 1069 .10 Designation .................................................................................................................................................. 1069 .11 VCP mailing address ................................................................................................................................... 1069 .12 Maintenance of copies of submissions ........................................................................................................ 1069

2003–25 I.R.B. 1052 June 23, 2003

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▸Contents — Internal Revenue Bulletin 2003-25
Internal Revenue Bulletin 2003-25

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