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A Current Update of EPCRS Through Rev. Proc. 2013-12 (PDF)
Prof. Kathryn J. Kennedy, The John Marshall Law School in the Tax Management Compensation Journal 
Mar. 6, 2013
"Until recently, practitioners have relied upon Rev. Proc. 2008-50 for guidance as to the three correction programs provided under EPCRS. However, the [IRS] issued new guidance on December 31, 2012, in Rev. Proc. 2013-12, with appendices, along with a chart of the significant changes, a topical index, and new IRS forms to be now used for submissions under the Voluntary Correction Program (VCP). This article is intended for those practitioners unfamiliar with EPCRS, and thus, it summarizes not only the recent changes but the cumulative effect of the changes made to EPCRS as well."
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