Voluntary Disclosure Practice and Streamlined Filing Compliance Procedures

Forms and Documents

Document Name	Status
Form 14457 Voluntary Disclosure Practice Preclearance Request and Application Form and Instruction	Modified
Form 15023 Offshore Compliance Status Response Form and Instruction	Modified
Form 14653 Streamlined Non-filer Program Form	Modified
1545-2241 Supporting Statement 2025.docx Supporting Statement A	2025-02-24

IC Document Collections

IC ID	Document Title	Status
248943	Voluntary Disclosure Practice Preclearance Request and Application Form and Instruction	Modified
228403	Offshore Compliance Status Response Form and Instruction	Modified
217030	Streamlined Non-filer Program Form	Modified

ICR Details

OMB Control No: 1545-2241	ICR Reference No: 202410-1545-006
Status: Received in OIRA	Previous ICR Reference No: 202108-1545-012
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Voluntary Disclosure Practice and Streamlined Filing Compliance Procedures
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 02/28/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2025
Responses	15,091	16,569
Time Burden (Hours)	328,892	390,388
Cost Burden (Dollars)	0	0

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Abstract: The IRS has two very different compliance paths for two very different populations of taxpayers (taxpayers who have exposure to criminal liability for tax and tax-related crimes and taxpayers who have non-willful international compliance issues). First, the Voluntary Disclosure Practice is a longstanding practice of IRS Criminal Investigation (CI). CI takes timely, accurate, and complete voluntary disclosures under consideration when determining whether to recommend criminal prosecution. A voluntary disclosure will not automatically guarantee immunity from prosecution; however, a voluntary disclosure may result in prosecution not being recommended. Form 14457 is used for all voluntary disclosures. This redesigned form is to be used by taxpayers to apply for the IRS-CI Voluntary Disclosure Practice (VDP). The form is submitted by the taxpayer in two parts. Part I is a preclearance request. Once a taxpayer receives preclearance from IRS-CI, they will submit Part II, the voluntary disclosure application. Versions prior to March 2019 were used by taxpayers to apply for the IRS Offshore Voluntary Disclosure Program (OVDP) that closed on September 28, 2018. Second, the Streamlined Filing Compliance Procedures are available to eligible taxpayers who can truthfully certify that their failure to report foreign financial assets and pay all tax due in respect of those assets resulted from non-willful conduct. Forms 14653, 15023, and 14654 relate to the Streamlined Filing Compliance Procedures. The use of information collected with respect to the Voluntary Disclosure Practice and the Streamlined Filing Compliance Procedures is a necessary for the Commissioner to use his enforcement discretion and authority to offer specific compliance paths with favorable penalty provisions under IRC § 7803(a)(2)(A) granting him the authority to “administer, manage, conduct, direct, and supervise the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party.” Additionally, IRC § 6001 requires taxpayers to retain records relating to tax liabilities and tax returns and is thereby related to the information collected by the forms used in the Voluntary Disclosure Practice and the Streamlined Filing Compliance Procedures.

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Authorizing Statute(s): US Code: 26 USC 6001 Name of Law: Period covered by returns or other documents
   US Code: 26 USC 7803(a)(2)(A) Name of Law: Commissioner of Internal Revenue; other officials
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 84252	10/21/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 2241	02/28/2025
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Offshore Compliance Status Response	15023	Response to Compliance Alert
Streamlined Non-filer Program	14654, 14653	Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures ,   Certification by U.S. Person Residing in the United States for Streamlined Domestic Offshore Procedures
Voluntary Disclosure Practice Preclearance Request and Application	14457	Voluntary Disclosure Practice Preclearance Request and Application

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	15,091	16,569	0	0	-1,478	0
Annual Time Burden (Hours)	328,892	390,388	0	0	-61,496	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There are changes to the paperwork burden previously approved by OMB. The agency has updated the number of respondents/responses for Forms 14457, 14653, and 14654. Forms 14457 and 15023 has been revised, but the changes do not affect burden. The changes to the response estimates result in an overall decrease of 1,478 responses and 61,496 hours due to Agency Estimate.

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Annual Cost to Federal Government: $69,024

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/28/2025

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