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IRS changes voluntary disclosure policy.


Recent changes in the Internal Revenue Service employee manual end a popular IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws.  initiative that encouraged people who should have filed returns to do so. IRS policy no longer considers a disclosure of failure to file "voluntary" if it was made after a taxpayer received a notice of inquiry, such as a civil audit.

The 1992 IRS initiative to encourage nonfilers to pay up exempted from prosecution taxpayers who came forward even after they had been notified by the IRS, unless the notification was made by a special agent.

"Now, if a taxpayer comes forward after receiving a notice from an IRS service center," said Wilson Wilson, city (1990 pop. 36,930), seat of Wilson co., E N.C., in a rich agricultural region; inc. 1849. It is a commercial and industrial center with a large tobacco market. Manufactures include textile goods (especially clothing), metal products, and processed foods.  Fadely of the IRS office of public affairs Those public information, command information, and community relations activities directed toward both the external and internal publics with interest in the Department of Defense. Also called PA. See also command information; community relations; public information.  in Washington Washington, town, England
Washington, town (1991 pop. 48,856), Sunderland metropolitan district, NE England. Washington was designated one of the new towns in 1964 to alleviate overpopulation in the Tyneside-Wearside area.
, D.C., "it is still a disclosure, but not a true voluntary disclosure that would exempt the taxpayer from prosecution, and all bets are off."

The IRS has made this change quietly, with no formal announcement.
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Article Details
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Author:Wagenbrenner, Anne
Publication:Journal of Accountancy
Article Type:Brief Article
Date:Feb 1, 1996
Words:152
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