Taxpayers with unreported income relating to offshore transactions who wish to  voluntarily disclose the information to the IRS can find information on the process.

For a complete understanding of the voluntary disclosure procedures, see Internal Revenue Manual (IRM) 9.5.11.9

Taxpayers wanting to participate in the IRS voluntary disclosure process should call the phone number associated with the state in which they reside. See Contact IRS About Voluntary Disclosure.

Related Items:

• Memorandum on Routing of Voluntary Disclosure Requests
• Memorandum on SB/SE and LMSB Offshore Examination Cases
• Memorandum Authorizing Application of Penalty Framework
• IRS Commissioner's Statement on Offshore Income