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Voluntary Disclosure & Criminality

Is Voluntary Disclosure a Criminal Admission: No. When a Taxpayer submits to the voluntary disclosure program (VDP), they are not making a criminal admission.

The Voluntary Disclosure Program is not a plea deal, and it is not an acknowledgment of guilt to the IRS. Rather, the purpose of VDP is to assist Taxpayers who are non-compliant with FBAR, FATCA and other international information reporting forms – but cannot certify under penalty of perjury that they are non-willful – but still want to bring themselves into offshore or domestic compliance.

As of later 2018, VDP is used for both domestic or offshore submissions (OVDP was closed in September 2018).

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