Voluntary Compliance —
The essential principle governing the income tax structure is the belief that United States taxpayers will voluntarily obey the tax laws and honestly report their gross income.
Voluntary Disclosure —
You can participate in the IRS Voluntary Disclosure Program before the IRS Revenue Officers have initiated a civil or criminal examination or before you have received notice of the onset of such an investigation. The IRS looks positively on you if you choose voluntary disclosure, often reducing interest and penalties on your back tax debt.
