Making Voluntary Disclosures to the IRS

22 Pages Posted: 20 May 2012

See all articles by John A. Townsend

John A. Townsend

University of Houston Law Center; Independent

Date Written: May 15, 2012


This paper discusses the IRS Voluntary Disclosure Practice, including tips for the practitioner. Topics include noisy disclosures and quiet disclosures as well, in some cases, just making no disclosure at all. The article places particular emphasis on the recent offshore financial account voluntary disclosure program and its alternatives.

Keywords: Voluntary Disclosure, Noisy Disclosure, Quiet Disclosure, OVDI, Offshore Financial Accounts

JEL Classification: H26

Suggested Citation

Townsend, John A. and Townsend, John A., Making Voluntary Disclosures to the IRS (May 15, 2012). Available at SSRN: or

University of Houston Law Center ( email )

4604 Calhoun Road
Houston, TX 77204
United States

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