PART V. VOLUNTARY CORRECTION PROGRAM WITH IRS APPROVAL (VCP)
SECTION 11. SUBMISSION PROCEDURES FOR VCP
Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 General rules.........................................................................................................................................................................636 .02 Submission of model forms .................................................................................................................................................636 .03 Mandatory submission process using the www.pay.gov website........................................................................................637 .04 PDF file submission contents...............................................................................................................................................637 .05 User fee due at the time of VCP submission using the www.pay.gov website .................................................................638
October 15, 2018 612 Bulletin No. 2018–42
.06 Additional amount due for Group Submissions ..................................................................................................................638 .07 Additional amounts due for certain submissions.................................................................................................................638 .08 Power of attorney requirements ...........................................................................................................................................639 .09 Acknowledgement of filing ..................................................................................................................................................639 .10 Maintenance of copies of submission..................................................................................................................................639 .11 Assembling the submission ..................................................................................................................................................639
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