Presentations

New York University’s 3rd Annual Tax Controversy Forum

Date
June 10, 2011
Location
The Crowne Plaza
Address
Times Square Manhattan, New York, New York
Speaker
Lawrence S. Horn
Sponsor
New York University
Topic
Voluntary Disclosures: Past, Present, and Future
Description

Voluntary disclosures are an important element of tax enforcement. This panel discusses the current state of the IRS Voluntary Disclosure Policy, including the offshore account initiative and voluntary disclosures for non-offshore account situations. It also addresses broader issues, including so called “quiet disclosures,” the role of the Examination function, the impact of civil penalties and longer-term policy issues relating to voluntary disclosures.