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​How to Participate

Request a Case

Taxpayers interested in participating in the program should send an email to ra-voluntarydisclosure@pa.gov to request a case number. The email should include the contact information (mailing address, phone number, etc.) for the person requesting the case.

Once assigned, the taxpayer will be provided with their case number, application instructions, and a Business Activities Questionnaire (DEO-50).

Note: The Business Activities Questionnaire is not available online. It can only be obtained by contacting the Voluntary Disclosure Office.

Once a Case Number has been Assigned

Along with the completed Business Activities Questionnaire, the taxpayer must provide the following information to the department so it may determine the taxpayer’s eligibility for the Voluntary Disclosure Program:

  • The type(s) of tax due;
  • The date(s) the taxpayer’s tax liabilities began;
  • A detailed description of the taxpayer’s activities in Pennsylvania and information on any products sold or services provided;
  • An explanation of the taxpayer’s failure to file and pay past-due taxes; and
  • Verification that the taxpayer has not been previously contacted by the department regarding the tax liability

Taxpayers may remain anonymous when submitting the Business Activities Questionnaire and the requested information above. It is not until an agreement is drafted that the taxpayer must disclose their identity.

To qualify for the Voluntary Disclosure Program, the taxpayer must agree not to petition any reported liabilities. Additionally, the Department reserves the right to audit the taxpayer.

Taxpayers determined by a Voluntary Disclosure Committee to be eligible for the program will receive a proposed Voluntary Disclosure Agreement for signature. The agreement must be signed by the taxpayer or an authorized representative and returned to the Department within 45 days along with a completed Power of Attorney. Modifications to the agreement render it void. Once the agreement has been approved and signed by the Department of Revenue and, if required, the Auditor General, a copy of the agreement will be returned to the taxpayer along with instructions for filing returns and remitting payment.

Once a taxpayer is enrolled in the Voluntary Disclosure Program, the Voluntary Disclosure Office will take responsibility for all account processing, including assigning of account numbers and processing of returns and payments. Taxpayers pursuing a VDA should not register on their own for the taxes for which they are coming forward.  The Voluntary Disclosure Office will register the taxpayer at the appropriate time.

Failure to comply with the terms of the agreement or other requirements of the Voluntary Disclosure Program in a timely and accurate manner will render the agreement void, and the taxpayer will become subject to assessment and penalties.