PART V. VOLUNTARY CORRECTION PROGRAM WITH IRS APPROVAL (VCP)
SECTION 11. SUBMISSION PROCEDURES FOR VCP
Internal Revenue Bulletin 2016-42 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 General rules.....................................................................................................................................................................492 .02 Use of model forms..........................................................................................................................................................492 .03 Submission requirements..................................................................................................................................................493 .04 Required documents .........................................................................................................................................................493 .05 Date user fee due generally..............................................................................................................................................493 .06 Additional amount due for SEPs, SIMPLE IRA Plans, and Group Submissions .........................................................493 .07 Power of attorney requirements .......................................................................................................................................494 .08 Penalty of perjury statement.............................................................................................................................................494 .09 Procedural Requirements Checklist .................................................................................................................................494 .10 Orphan Plan ......................................................................................................................................................................494 .11 Acknowledgement letter...................................................................................................................................................494 .12 VCP mailing addresses.....................................................................................................................................................494 .13 Maintenance of copies of submissions ............................................................................................................................494 .14 Assembling the submission ..............................................................................................................................................494
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