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IRS requests comments on proposed updates to Voluntary Disclosure Practice

Comments are due by March 22, 2026.

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DECEMBER 22, 2025

The IRS today requested public comments on proposed updates to its Voluntary Disclosure Practice (VDP), including a more streamlined penalty framework.  

Comments are due by March 22, 2026, and may be submitted by email to vdp@ci.irs.gov.

If finalized, the revised procedures are expected to take effect six months after publication of the final terms. 

Read today’s IRS release—IR-2025-124

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