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Directory Results for Revenue Procedure 2004-59 - Voluntary Compliance Program. This procedure describes the section 1441 Voluntary Compliance Program (VCP) which is available to certain withholding agents with respect to the withholding, payment, and reporting to Revenue Procedure 2004-60 - Traveling Expenses of an Employee. This procedure provides rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as optional rules for determining the amount