Criminal tax preparation · A practical guide
IRS Voluntary Disclosure Practice: Timing and Preparation
Voluntary disclosure is a legal and tax decision with timing requirements. Retain qualified counsel before choosing a disclosure route or submitting an explanation.
By Joseph De Gregorio · Federal Sentencing Reduction and Early Release Strategist
Founder and President, Sentencing Advocacy Group
Published November 5, 2026
Request a Private Case Review · (646) 588-8182
Use the current official procedure
The IRS describes its Voluntary Disclosure Practice as a process for truthful, timely and complete disclosure of willful noncompliance. It does not automatically guarantee immunity from prosecution. Eligibility and the correct route require an individualized legal assessment.
The official IRS page also discusses proposed changes. A proposal and an operative procedure are different. Counsel should verify the requirements in effect when action is considered rather than rely on an older article or a summary of proposed terms.
Prepare the timing facts before drawing conclusions
The IRS identifies prior civil examinations, criminal investigations and certain government receipt of information as relevant to timeliness. Not having received an agent visit does not establish that a disclosure will be timely.
Create a chronology of known notices, calls, subpoenas, audits and other contacts. Identify who received each communication and preserve its source. Separately list what is unknown. Counsel must evaluate the implications, including information the taxpayer may not possess.
Map taxpayers, entities and periods
Identify the individual and business returns involved, relevant periods, preparers and available source records. Keep foreign-account reporting, payroll and digital-asset records distinguishable where they arise. Do not assume that one filing or one entity’s application resolves every obligation.
A gap list should identify unavailable records and the person or institution that may hold them. Counsel and tax professionals direct lawful collection and any calculation or reconstruction. SAG does not determine eligibility, prepare a disclosure application as legal counsel or choose between compliance programs.
Document actual compliance actions
Record completed steps with dates and evidence: professional engagements, records recovered, filings made under professional advice and confirmed payments. Separate plans from completed actions and retain versions of the underlying documents.
Joseph’s Bloomberg analysis on IRS disclosure and compliance provides a related discussion, not a substitute for current official procedures. The useful preparation question is what happened, when it happened and what records substantiate it.
Define the support assignment carefully
Within an agreed scope, SAG can organize a personal chronology, records index and preparation schedule alongside counsel. Any account of conduct must be accurate and reviewed through the appropriate professional process.
Counsel decides what information is submitted, to whom and on what legal basis. An engagement with SAG does not itself guarantee privilege or prevent prosecution. Keep sensitive details out of the initial website inquiry and agree on a suitable document-sharing process.
Sources and related preparation
IRS Criminal Investigation Voluntary Disclosure Practice. Source checked November 5, 2026. Counsel must evaluate the rules and facts applicable to your case.
Does voluntary disclosure guarantee that I will not be prosecuted?
No. The IRS expressly states that disclosure does not automatically guarantee immunity. Qualified counsel should assess eligibility, timing and the current procedure.
A defined engagement with Joseph De Gregorio
Retain qualified federal defense counsel first for an investigation or criminal charge. Agree on the scope, records, authorized recipients and review dates before SAG’s work begins. Counsel retains legal advice, strategy and submissions. SAG can deliver an indexed personal record, a chronology, a factual gap list and an agreed preparation schedule. An engagement does not automatically make every communication privileged; counsel determines the appropriate arrangements.
SAG serves clients nationwide from Freehold, New Jersey, with travel arranged for cases. Tell Joseph your current stage and next deadline. Do not send case documents or sensitive allegations through the initial website form.
Already have defense counsel? Discuss Support for Your Client · (646) 588-8182
SAG is not a law firm and does not provide legal or tax advice. Courts and agencies determine outcomes. No sentence, charging decision or release date is guaranteed.