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If a VCP submission is made to the Service but the user fee payment did not go through or is less than the applicable amount, Form 8951, Additional User Fee Payment for Open Application for Voluntary Correction Program (VCP), embedded in www
from the top result below
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p596
If you can claim the EIC, you can either have the IRS figure your credit, or you can figure it yourself
https://www.irs.gov/publications/p519
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS
https://www.irs.gov/newsroom
3, 2026 – The Department of the Treasury and the Internal Revenue Service (IRS) have issued proposed regulations to end federal tax-exempt status for private schools that engage in racial discrimination, delivering on President Trump's Executive Orders ending discrimination and restoring merit-based opportunity