EPCRS requirements

[Cynchbeast]

I am studying for my ERPA and one of the topics I need to focus on is EPCRS programs. At some point, I came across a web page that summarized what types of defects can be corrected under SCP, VCP, AuditCAP, but I don't know where that site is.

Can anyone provide a link to a good website that will succintly identify what errors are eligible for each program?

[Lou S.]

www.irs.gov

type in EPCRS in their search box