PART V. VOLUNTARY CORRECTION PROGRAM WITH IRS APPROVAL (VCP)
SECTION 12. VCP USER FEES
Internal Revenue Bulletin 2019-19 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 User fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1133
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