What can I do if I willfully failed to comply with my tax obligations? | Foodman CPAs & Advisors
To apply for the VDP, a Taxpayer must first: Fill out Part I of Form 14457, Voluntary Disclosure Practice Preclearance Request and Application PDF to request preclearance. Preclearance determines a Taxpayer’s eligibility for the program but does not guarantee preliminary acceptance into it. Part I can be faxed or emailed to IRS-CI. Part I is the Preclearance request and it is mandatory by IRS-CI. Submit Part II of the Voluntary Disclosure Application within 45 days or make a written request for additional time once the Taxpayer has received preclearance confirmation. Extension request...
Source: jdsupra.com