Voluntary Correction Program

Authority: To administer the Voluntary Correction Program described in Revenue Procedure 2006-27 and its successors.

Delegated to: Manager, Employee Plans Voluntary Compliance.

Redelegation: This authority may not be redelegated.

Authority: To approve compliance statements under the Voluntary Correction Program.

Delegated to: Employee Plans Voluntary Compliance Group Managers; Employee Plans Technical Group Managers.

Redelegation: This authority may not be redelegated.

Source of Authority: Treasury Order 150-10

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 7-12 (Rev.1), dated June 30, 2017.

Signed: Sunita B. Lough, Deputy Commissioner for Services and Enforcement