Voluntary Disclosure

The IRS has an informal policy pursuant to which a taxpayer who voluntarily discloses to the IRS past criminal violations of the Internal Revenue Code may not be prosecuted. The purpose of the policy is to encourage taxpayers to voluntarily acknowledge past misconduct and to take the appropriate steps to bring themselves into compliance with the tax laws. A taxpayer should consult with an experienced criminal tax practitioner before endeavoring to make a voluntary disclosure.

Federal Criminal Tax Information

State Criminal Tax Information