New York State Voluntary Disclosure Agreement
This includes all the instructions you`ve made in your app. In the tax returns you submit with the agreement; and all other documents and statements you have forwarded to the Department. We can negotiate on your behalf with government and local tax authorities in order to obtain the best possible terms. For example, if you have not paid taxes in the last 10 years, a tax authority may agree to cancel a number of years of taxes and not impose penalties. NYS will not use the information you have disclosed as evidence in any proceedings against you and will not disclose the contents of your disclosure or referrals to another agency (such as the IRS). Through a voluntary disclosure, you confirm that everything you say to the Department of Taxation and Finance is true and correct and that you have not omitted any essential information. Taxpayers who owe taxes in both New York and New York State can apply to the State Department of Taxation and Finance to participate in the Unified program. Under this program, you submit your application to the state and you will get an agreement covering taxes due to both the city and the state. As such, if you have unfiled NY state tax returns, you have a possible criminal and civil exposure. The strongest protection against prosecution is contained in voluntary compliance agreements, which do not involve a limited repayment period. A voluntary disclosure and compliance agreement based on full disclosure has the following benefits: No New York Attorney or District Attorney may prosecute the applicant for taxes paid under the program; and the tax authority cannot share the disclosure that the applicant makes with another agency or use it against the applicant as evidence in an act or criminal proceeding against the applicant. However, the tax authority has the right to forward your tax returns to the Internal Revenue Department or any other qualified organization. If you are deliberately trying to beat or circumvent the taxes you owe during the term of the contract or in the future, you are violating your agreement with the State of New York.
The tax department may, if necessary, file a criminal complaint against you based on the information you disclosed in your application and disclose to other agencies all the statements and information you have provided in your application. In addition to the transmission of the New York Voluntary Disclosure Program Agreement and tax returns that have not yet been filed, the taxpayer is required to repay taxes and interest due for the disclosed tax years. For some people, this amount can be significant. The IRS authorizes staggered payments to pay the taxes due.