On January 2, 2018, the Internal Revenue Service(IRS) issued Internal Revenue Bulletin 2018-1, containing Internal Revenue Procedure 2018-4, which includes new user fees for submissions under the Voluntary Correction Program (VCP). Although the fees each year are set out in an annual revenue procedure, these changes came as a surprise to many, as this was a major overhaul of the user fees, and the changes are effective immediately.