---
title: "List the current steps for an IRS voluntary disclosure, without preparing the application"
url: "https://ailawframework.com/practice/taxation/prepare-a-voluntary-disclosure-to-the-tax-office/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-X20261018-2-US"
practice_area: "Taxation"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# List the current steps for an IRS voluntary disclosure, without preparing the application

> List the steps the Criminal Investigation page states for the current voluntary disclosure practice, including the timing conditions. Write no sentence of the application.

Canonical page: https://ailawframework.com/practice/taxation/prepare-a-voluntary-disclosure-to-the-tax-office/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | List the steps the Criminal Investigation page states for the current voluntary disclosure practice, including the timing conditions. Write no sentence of the application. |
| What the lawyer must review | The IRS page: a voluntary disclosure is a truthful, timely, and complete disclosure of willful noncompliance. It is timely if received before a civil examination or criminal investigation has commenced, before the IRS has received third-party information alerting it to the noncompliance, and before it has acquired information of the specific noncompliance from a criminal enforcement action. It does not guarantee immunity. It does not apply to illegal-source income. Part I of Form 14457 is faxed to 844-253-5613 for preclearance. Preclearance is not preliminary acceptance. Part II is submitted electronically within 45 days of the preclearance letter. One written request may extend that period by no more than 45 days. A Form 2848 is required for each taxpayer and entity if a representative acts. You will be asked to acknowledge the willful failure. You open the current Form 14457 instructions. You write every sentence of the application. The same page describes a proposed framework. You read whether that framework has been adopted before you use any penalty percentage or number of years stated as a proposal. Office of Professional Responsibility Issue 2026-19: verify facts before anything is sent. |
| Written for | United States |
| Applies to | [Prepare a voluntary disclosure to the tax office](https://ailawframework.com/practice/taxation/prepare-a-voluntary-disclosure-to-the-tax-office.md) |

## Checking plan

- What the AI does: List the steps the Criminal Investigation page states for the current voluntary disclosure practice, including the timing conditions. Write no sentence of the application.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- No sentence of the application is written by the tool.
- A non-willful mistake is not this practice. The page points those taxpayers to amended or past-due returns.

## Sources

- [IRS Criminal Investigation: Voluntary Disclosure Practice](https://www.irs.gov/compliance/criminal-investigation/irs-criminal-investigation-voluntary-disclosure-practice) (checked 2026-10-22)
- [IRS Office of Professional Responsibility, Issue 2026-19, Introductory Guidelines for Responsible AI Use in Federal Tax Practice](https://www.irs.gov/pub/opr-taxpros/issue-number-2026-19-introductory-guidelines-for-responsible-ai-use-in-federal-tax-practice.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*