Taxpayers, who may have violated New York tax laws, including income and sales taxes, may wish to avail themselves of “Voluntary Disclosure”. Taxpayers who voluntarily disclose past delinquencies may avoid civil and criminal penalties for the periods disclosed. A voluntary disclosure must occur before an audit or criminal investigation has commenced and before any deficiency has been assessed, but does not cover disclosure of reportable tax shelters.

The program guarantees taxpayers confidentiality and that the information will not be used against them, as long as the taxpayers comply with the voluntary disclosure agreement. Further, state prosecutors cannot initiate criminal proceedings against taxpayers who participate and comply with the program.

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