Contact IRS About Voluntary Disclosure

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Contact IRS About 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 immediately discuss with their tax professional their options to get right with the government, including taking advantage of coming in voluntarily.

A voluntary disclosure occurs when the communication is truthful, timely, complete, and when: A taxpayer shows a willingness to cooperate (and does in fact cooperate) with the IRS in determining his/her correct tax liability.

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

Taxpayers cannot rely on the fact that other similarly situated taxpayers may not have been recommended for criminal prosecution. Also, a voluntary disclosure will not automatically guarantee immunity from prosecution; however, a voluntary disclosure may result in prosecution not being recommended. This practice does not apply to taxpayers with illegal source income.

Tax professionals or individuals who want to make a voluntary disclosure, may call the phone number below associated with the State in which the taxpayer resides. Or taxpayers may send a letter to the IRS providing all of the requested information and mailing the signed letter to the appropriate address listed below.

These phone numbers are for the purpose of making voluntary disclosures ONLY.

Alabama	404-338-7540	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Atlanta Field Office 401 W. Peachtree Street, N.W. Suite 600, STOP 400-D Atlanta, GA 30308
Alaska	907-271-6911	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Seattle Field Office 800 Fifth Avenue, Suite 3950 Seattle, WA 98104
Arizona	602-207-8964	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Phoenix Field Office 4041 N. Central Avenue Suite 112, MS 9000 Phoenix, AZ 85012-5000
Arkansas	615-250-5005	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Nashville Field Office 801 Broadway, Suite 400 Nashville, TN 37203
California - Northern	510-637-1031	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Oakland Field Office 1301 Clay Street, Suite 1780S Oakland, CA 94612
California - Southern	714-347-9226	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Los Angeles Field Office 801 Civic Center Drive West Room 218, MS 8000 Santa Ana, CA 92701
Colorado	303-603-4936	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Denver Field Office PO Box 1767 Denver, CO 80201
Connecticut	617-316-2073	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Boston Field Office 1 Montvale Avenue, Room 205 Stoneham, MA 02180
Delaware	215-861-1392	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Philadelphia Field Office 600 Arch Street, Room 6224 Philadelphia, PA 19106
District of Columbia	202-874-0155	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Washington DC Field Office P.O. Box 1038 Baileys Crossroads, VA 22041
Florida - Northern	727-568-2561	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Tampa Field Office 9450 Koger Blvd, Suite 101 St. Petersburg, FL 33702
Florida - Southern	954-423-7245	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Miami Field Office 7850 SW 6th Court Plantation, FL 33324
Georgia	404-338-7540	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Atlanta Field Office 401 W. Peachtree Street, N.W. Suite 600, STOP 400-D Atlanta, GA 30308
Hawaii	808-539-2843	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Seattle Field Office 800 Fifth Avenue, Suite 3950 Seattle, WA 98104
Idaho	303-603-4936	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Denver Field Office PO Box 1767 Denver, CO 80201
Illinois	312-566-4503	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Chicago Field Office 230 South Dearborn, Room 1400 Chicago, IL 60604
Indiana	312-566-4503	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Chicago Field Office 230 South Dearborn, Room 1400 Chicago, IL 60604
Iowa	402-233-7452	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator St. Louis Field Office 1616 Capitol Avenue, Suite 460 MS 9000 Omaha, NE 68102
Kansas	402-233-7452	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator St. Louis Field Office 1616 Capitol Avenue, Suite 460 MS 9000 Omaha, NE 68102
Kentucky	615-250-5005	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Nashville Field Office 801 Broadway, Suite 400 Nashville, TN 37203
Louisiana	504-558-1535	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator New Orleans Field Office P.O. Box 2230 New Orleans, LA 70176-2230
Maine	617-316-2073	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Boston Field Office 1 Montvale Avenue, Room 205 Stoneham, MA 02180
Maryland	202-927-9351	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Washington DC Field Office P.O. Box 1038 Baileys Crossroads, VA 22041
Massachusetts	617-316-2073	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Boston Field Office 1 Montvale Avenue, Room 205 Stoneham, MA 02180
Michigan	313-234-2410	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Detroit Field Office 985 Michigan Ave, Room 251 Detroit, Michigan 48226
Minnesota	651-767-3254	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator St. Paul Field Office 30 East 7th Street, Stop 9000 St. Paul, MN 55101
Mississippi	504-558-1535	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator New Orleans Field Office P.O. Box 2230 New Orleans, LA 70176-2230
Missouri	402-233-7452	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator St. Louis Field Office 1616 Capitol Avenue, Suite 460 MS 9000 Omaha, NE 68102
Montana	303-603-4936	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Denver Field Office PO Box 1767 Denver, CO 80201
Nebraska	402-233-7452	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator St. Louis Field Office 1616 Capitol Avenue, Suite 460 MS 9000 Omaha, NE 68102
Nevada	801-799-6763	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Las Vegas Field Office 50 S. 200 E. PO Box 1466 Salt Lake City, UT 84111
New Hampshire	617-316-2073	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Boston Field Office 1 Montvale Avenue, Room 205 Stoneham, MA 02180
New Jersey	732-761-3381	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Newark Field Office P.O. Box 741 Springfield, NJ 07081
New Mexico	505-837-9033	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Phoenix Field Office 4041 N. Central Avenue Suite 112, MS 9000 Phoenix, AZ 85012-5000
New York	212-436-1588	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator New York Field Office 290 Broadway, 4th Floor New York, NY 10007
North Carolina	919-856-4283 ext 408	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Charlotte Field Office 310 New Bern Ave, Suite 210 Raleigh, NC 27601
North Dakota	701-239-5143 ext 292	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator St. Paul Field Office 30 East 7th Street, Stop 9000 St. Paul, MN 55101
Ohio	614-744-3130	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Cincinnati Field Office P.O. Box 973 Cincinnati, OH 45201
Oklahoma	214-413-5979	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Dallas Field Office 1100 Commerce Street, Room 1222 Dallas, TX 75242
Oregon	503-326-3207	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Seattle Field Office 800 Fifth Avenue, Suite 3950 Seattle, WA 98104
Pennsylvania - Eastern	215-861-1392	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Philadelphia Field Office 600 Arch Street, Room 6224 Philadelphia, PA 19106
Pennsylvania - Western	412-395-6771	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Pittsburgh Field Office P.O. Box 534 Pittsburgh, PA 15230
Rhode Island	617-316-2073	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Boston Field Office 1 Montvale Avenue, Room 205 Stoneham, MA 02180
South Carolina	919-856-4283 ext 408	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Charlotte Field Office 310 New Bern Ave, Suite 210 Raleigh, NC 27601
South Dakota	605-330-4449 ext 266	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator St. Paul Field Office 30 East 7th Street, Stop 9000 St. Paul, MN 55101
Tennessee	615-250-5005	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Nashville Field Office 801 Broadway, Suite 400 Nashville, TN 37203
Texas - Dallas	214-413-5979	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Dallas Field Office 1100 Commerce Street, Room 1222 Dallas, TX 75242
Texas - Houston	281-721-8341	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Houston Field Office 8701 S. Gessner, Stop 9000 HAL Houston, TX 77074
Texas - San Antonio	512-499-5261	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator San Antonio Field Office One International Centre 100 NE Loop 410, Suite 400 San Antonio, TX 78216
Utah	801-799-6763	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Las Vegas Field Office 50 S. 200 E. PO Box 1466 Salt Lake City, UT 84111
Vermont	617-316-2073	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Boston Field Office 1 Montvale Avenue, Room 205 Stoneham, MA 02180
Virginia	703-647-5502	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Washington DC Field Office P.O. Box 1038 Baileys Crossroads, VA 22041
Washington	206-464-4916	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Seattle Field Office 800 Fifth Avenue, Suite 3950 Seattle, WA 98104
West Virginia	412-395-6771	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Pittsburgh Field Office P.O. Box 534 Pittsburgh, PA 15230
Wisconsin	414-231-2448	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator St. Paul Field Office 30 East 7th Street, Stop 9000 St. Paul, MN 55101
Wyoming	303-603-4936	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Denver Field Office PO Box 1767 Denver, CO 80201
INTERNATIONAL
Puerto Rico	954-423-7872	IRS Criminal Investigation Attn: Voluntary Disclosure Coordinator Miami Field Office 7850 SW 6th Court Plantation, FL 33324
South America	011-571-383-2769	IRS Criminal Investigation International Section, SE:CI:OPS:I 1111 Constitution Avenue, NW Room 2547 Washington, DC 20224 Attn: International Voluntary Disclosure Coordinator
Caribbean	246-227-4143	IRS Criminal Investigation International Section, SE:CI:OPS:I 1111 Constitution Avenue, NW Room 2547 Washington, DC 20224 Attn: International Voluntary Disclosure Coordinator
Mexico & Central America	011-52-55-50-80-29-01	IRS Criminal Investigation International Section, SE:CI:OPS:I 1111 Constitution Avenue, NW Room 2547 Washington, DC 20224 Attn: International Voluntary Disclosure Coordinator
Canada	613-688-5292	IRS Criminal Investigation International Section, SE:CI:OPS:I 1111 Constitution Avenue, NW Room 2547 Washington, DC 20224 Attn: International Voluntary Disclosure Coordinator
Germany, Switzerland, Italy, Russian Federation, Eurasia, Eastern Europe, and Southern Europe	011-49-69-7535-3647 or 3638	IRS Criminal Investigation International Section, SE:CI:OPS:I 1111 Constitution Avenue, NW Room 2547 Washington, DC 20224 Attn: International Voluntary Disclosure Coordinator
United Kingdom, France, Western Europe, Africa, and Middle East	011-4420-7894-0036 or 0037	IRS Criminal Investigation International Section, SE:CI:OPS:I 1111 Constitution Avenue, NW Room 2547 Washington, DC 20224 Attn: International Voluntary Disclosure Coordinator
Far East, Australia, & South Pacific Islands	011-852-2841-2361	IRS Criminal Investigation International Section, SE:CI:OPS:I 1111 Constitution Avenue, NW Room 2547 Washington, DC 20224 Attn: International Voluntary Disclosure Coordinator
Iraq	011-964-770-443-0356	IRS Criminal Investigation International Section, SE:CI:OPS:I 1111 Constitution Avenue, NW Room 2547 Washington, DC 20224 Attn: International Voluntary Disclosure Coordinator

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Page Last Reviewed or Updated: July 29, 2009