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Text of IRS Rev. Proc. 2016-8: Guidance for Complying with the User Fee Program for for Letter Rulings, Determination Letters, and Voluntary Correction Program Compliance Statements
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 5, 2016

"This revenue procedure is a general update of Rev. Proc. 2015-8, 2015-1 I.R.B. 235. In addition to minor revisions, such as updating references, the following changes have been made: ... VCP submissions are included in section 6.08 ... Updated user fee categories and amounts for various employee plan user fees.... Added section 9.02(2) to reflect the forms required to be included with a VCP submission ... Added section 9.03(5) to reflect that a VCP submission may be returned if it is not accompanied by the appropriate fee.... Added section 10.03 to provide information concerning refunds for VCP submissions."

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