United States, Tax, Criteria For Disclosure Of Swiss Accounts Announced: Now That The Offshore IRS Voluntary Disclosure Program Has Ended, What's A Taxpayer To Do? - Duane Morris LLP - 25/11/2009, IRS/ Inland Revenue, Offshore, Offshore Centres, Tax.
Therefore, voluntary disclosure is still available, but not under the same conditions as the OVDP. The primary benefit of "no referral for criminal prosecution" is still present. However, differences exist in the "traditional" disclosure and the now-expired OVDP disclosure:
