Revenue Procedure 2019-19, released April 19, 2019: modifies the Employee Plans Compliance Resolution System (EPCRS), replaces Revenue Procedure 2018-52 , is effective as of April 19, 2019, and describes how Voluntary Correction Program (VCP) submissions are made to the IRS and did not make any changes to the VCP submission process described in Revenue Procedure 2018-52 for submissions made on or after April 1, 2019 see related Article that describes more significant changes to EPCRS by this revenue procedure. Process for making submissions to the Voluntary Correction Program All VCP submissions must be made using Pay.gov. Paper submissions mailed to the IRS on or after this date won’t be processed and will be returned. Filing within Pay.gov is completely electronic. The VCP submission, including payment of the user fee is made using Pay.gov. The electronic filing process requires you to: Establish an account on Pay.gov. Become familiar with the instructions for the January 2019 revision of Form 8950, Application for Voluntary Correction Program (VCP) Submission Under the Employee Plans Compliance Resolution System. Gather attachments and documents required by Rev. Proc. 2019-19, Section 11.04, convert them into PDF documents and combine them into a single file that doesn’t exceed 15 MB. Go to Pay.gov to complete and sign Form 8950 and upload the PDF file containing the VCP submission documents. Pay the user fee through the available electronic payment method options on Pay.gov, and get a receipt that is your confirmation that you made a VCP submission to the IRS. Fax any other required documents that could not be included in the PDF file to the IRS at 855-203-6996. Be sure to include the Pay.gov Tracking ID number, as well as the applicant’s EIN, and the names of the applicant and plan on the fax coversheet. Properly authorized representatives may file a VCP submission A plan sponsor can authorize a legal representative to sign and submit a VCP submission on its behalf using Pay.gov. Be sure the following documents are part of the uploaded PDF file: A special penalty of perjury statement signed by the plan sponsor that states "Under penalties of perjury, I declare that I have examined this submission, including accompanying documents, and, to the best of my knowledge and belief, the facts presented in support of this submission are true, correct, and complete." A complete Form 2848, Power of Attorney and Declaration of Representative, that provides the necessary authorization. Complete items 3 and 5 as follows: Item 3, Description of matters - enter “Voluntary Correction Program submission per Rev. Proc. 2019-19”, Tax Form Number is “8950” and Years or Periods is left blank. Item 5, Additional acts authorized - check the box next to Other acts authorized and enter “The signing and filing of the Form 8950 and accompanying documents as part of a VCP submission.” 457(b) Submissions: Submission requests involving 457(b) plans must be submitted using Pay.gov.