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, Attn: Domestic Voluntary Disclosure Coordinator at 267-466-1115 or mail the information to the following address: (An executed power of attorney, Form 2848, must be included if the taxpayer is represented by a tax professional).
Internal Revenue Service
Attn: Domestic Voluntary Disclosure Coordinator
2970 Market Street
Philadelphia, PA 19104
If a taxpayer or representative has questions regarding the voluntary disclosure program, they may contact the IRS Criminal Investigations Voluntary Disclosure hotline (which is for both Offshore and Domestic disclosures) at 267-466-1607.
Note: The Offshore Voluntary Disclosure Program (OVDP) has closed. Refer to the OVDP FAQs for an outline of the sunset provisions. See Interim Guidance Memo LB&I-09-1118-014, Updated Voluntary Disclosure Practice (PDF), for the most current voluntary disclosure procedures.