Plan amendments signed and submitted late to IRS

[k man]

the client had documents sitting around and decided to sign and send docs to IRS one year after receipt. by that point they were late. IRS wants client to pay 3000 dollar sanction rather than 750, the fee they would be eligible for had the submitted under VCP. their justification is they (the IRS) discovered the failure rather than the client bringing the error to the attention of the IRS through a VCP scenerio. I think this is unduly harsh under the circumstances. plan is small and plan sponsor did in effect turn himself in by submitting document. anyone have any suggestions on how to deal with the service on this?

[smm]

You may want to try contacting somone who handles EPCRS at the National Office -try Lou Leslie - 202-283-9612 and discuss it with him.

[k man]

i called lew leslie and he cant help me. he works in the VCP area.

[Guest wts]

i called lew leslie and he cant help me. he works in the VCP area.

How did this turn out? I have the exact situation with one additional fact--It appears the plan was amended before 9/30/03 but the document has been lost. The plan sponsor's cover letter indicating that a signed GUST compliant document is enclosed is all that remains.