AN 98(2)

Connecticut Voluntary Disclosure Program

This publication has been modified and superseded by IP 2010(18)

PURPOSE: The purpose of this Announcement is to inform taxpayers and tax practitioners that the Department of Revenue Services (DRS) has established a formal Voluntary Disclosure Program. The program encourages businesses and individuals who are required to file and pay Connecticut taxes, but who have not, to come forward and do so.

EFFECTIVE DATE: Effective upon issuance and applicable to all open periods.

STATUTORY AUTHORITY: Conn. Gen. Stat. §§12-2, 12-2d and 12-2e authorize the Commissioner to create this program for the purpose of collecting state taxes.

THE BENEFITS OF THE PROGRAM: DRS will not apply penalties and will limit the period it may examine a taxpayer’s filing history for those taxpayers who voluntarily come forward to remit unpaid or underreported Connecticut taxes.

WHO QUALIFIES FOR THE PROGRAM? The Voluntary Disclosure Program is open to taxpayers who have not been in compliance with Connecticut’s tax laws, either because they did not know what the law requires or because they deliberately avoided paying taxes.

WHO IS NOT ELIGIBLE TO APPLY? A taxpayer who is currently being audited by DRS, or who has an outstanding tax bill may not apply for the Voluntary Disclosure Program.

HOW TO APPLY FOR THE PROGRAM: DRS will accept anonymous telephone inquiries about the program. However, any formal request to participate in the program must be in writing and contain relevant information. Any taxpayer who wishes to remain anonymous may obtain a taxpayer representative (attorney, accountant or enrolled agent). The Department will review the request and will notify the taxpayer or the taxpayer’s representative whether the request was accepted or denied.

CONFIDENTIALITY: The Department will not volunteer any information, nor discuss the taxpayer’s tax liability or any of the terms and conditions of the Voluntary Disclosure Agreement, with any taxing authorities of other jurisdictions or the Internal Revenue Service.

EFFECT ON OTHER DOCUMENTS: None.

EFFECT OF THIS DOCUMENT: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies or practices.

FORMS AND PUBLICATIONS: Forms and publications are available all day, seven days a week:

• Telephone: 1-800-382-9463 (toll-free from within Connecticut), or 860-297-5962 (anywhere). Use the phone numbers listed above and select Option 2 from a touch-tone phone.

AN 98(2)
Miscellaneous
Voluntary Disclosure Program
Issued 09/29/98