| Many people who have accrued tax debt with the IRS, | | | | scenario for both criminals and the IRS, and it also |
| misconstrue tax amnesty to apply to them. They | | | | reinforces the IRS' main drive, which is to collect |
| believe it to mean either tax resolution or possibly tax | | | | payment from responsible parties. Though |
| relief. Because most taxpayers come by their tax | | | | non-criminals who have accrued a tax liability are |
| debt honestly - in other words, they did not resort to | | | | better served through a number of different options |
| criminal behavior in accumulating their tax liability - they | | | | made available by the IRS, such as the Offer in |
| do not qualify for tax amnesty. | | | | Compromise or Currently Not Collectible status it is |
| The Internal Revenue Service calls their amnesty | | | | important to remember that collection remains the |
| program, Voluntary Disclosure Policy. Put into place in | | | | primary goal of each of them, as well. |
| order to encourage taxpayers to freely admit to their | | | | In the same way, the IRS is consistently willing to work |
| crimes, the Voluntary Disclosure Policy allows criminals | | | | with an individual, on a case by case basis, to ensure |
| to be exonerated from prosecution provided they | | | | the liable party pays off their tax debt. That can mean |
| come forward prior to investigation. In addition to | | | | reducing the liability so that the taxpayer can feasibly |
| admitting guilt, however, criminals must pay the resulting | | | | pay, construct an installation agreement, thereby |
| penalties, interest, and tax liability. | | | | extending payment over a number of years, or even |
| The Voluntary Disclosure Policy provides an improved | | | | postpone payment. |