What is the procedure to enter into a voluntary disclosure agreement?
The taxpayer, or its representative (if it wishes to remain anonymous,) must notify the Department in writing of the taxpayers desire to enter into a voluntary disclosure agreement. Once the letter is received, the Department will draft an agreement and send it to the taxpayer or its representative for approval. The signed agreement will be sent to the taxpayer or its representative within 15 days from receipt of the original letter.
