The District of Columbia Office of Tax and Revenue (OTR) encourages businesses and individuals that are not in compliance with District tax laws to voluntarily come forward to bring their accounts into compliance through the Voluntary Disclosure Program. If a taxpayer has failed to pay District taxes, or has underreported income or transactions on which taxes should be paid, the taxpayer may contact OTR to make satisfactory arrangements to clear his/her tax record.

Voluntary Disclosure Program offers may be submitted anonymously or under the taxpayer's identity. OTR will waive civil penalties if the tax and interest is paid in full.

NOTE: If a taxpayer has been contacted by OTR or its representatives, Multistate Tax Commission, or MBIA MuniServices, the taxpayer is not eligible for the voluntary disclosure program.

The Audit Division of OTR's Compliance Administration administers the Voluntary Disclosure Program. A voluntary disclosure offer may be submitted to any tax auditor at OTR, but approval authority is vested in the Supervisory Tax Auditor, Review and Conference, the Audit Division Chief, or the Assistant Audit Division Chief.

Voluntary disclosure offers should be submitted to the following address:

Office of Tax and Revenue
Compliance Administration
Audit Division
941 North Capitol Street, NE, 5th Floor
Washington, DC 20002
Phone: (202) 727-4829
Fax: (202) 442-6883

OTR's position on voluntary disclosure agreements is determined by the facts and circumstances in each separate disclosure.

• General Guidelines for Voluntary Disclosure Applicants
• Sample Voluntary Disclosure Agreement*