Rev. Proc. 2018-52 Modifies EPCRS By Requiring Use of Pay.gov for VCP Submissions and Fee Payments | Practical Law
The Internal Revenue Service (IRS) issued Revenue Procedure 2018-52 (Rev. Proc. 2018-52), which modifies the Employee Plans Compliance Resolution System (EPCRS) by adding new submission procedures for the Voluntary Correction Program (VCP), including the required use of the website www.pay.gov to file VCP submissions and to pay user fees.