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IRS Launches 90-Day Pre-Examination Compliance Pilot (PDF)
Roberts & Holland LLP 
[Guidance Overview] Sept. 1, 2022 "A response to the IRS must be sent, and appropriate action must be taken, within the 90-day window. Not all errors are eligible to be self-corrected under the principles of ECPRS. Closing agreements reached under the 90-day pre-examination compliance program will include sanctions determined according to the VCP fee structure, which are likely to be significantly less than equivalent Audit CAP sanctions." |
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