How to Make a Domestic Voluntary Disclosure
The IRS stresses that acceptance into a voluntary disclosure arrangement depends on the individual facts and circumstances involved in each case. Taxpayers with unreported income should weigh their options on how to comply with their tax obligations, including taking advantage of coming in voluntarily.
Taxpayers or taxpayer representatives wishing to make a domestic voluntary disclosure may fax the taxpayer’s name, date of birth, social security number, and address to the IRS Criminal Investigation Lead Development Center at (267) 941-1115 or mail the information to the following address: (An executed power of attorney must be included if the taxpayer is represented by a tax professional).
Internal Revenue Service
Attn: Voluntary Disclosure Coordinator
Philadelphia Lead Development Center
2970 Market Street
Philadelphia, PA 19104
If a taxpayer or representative has questions regarding the voluntary disclosure program, they may contact an IRS Criminal Investigator.