Tax VDA Agreement

TAX VOLUNTARY DISCLOSURE AGREEMENT

This Tax Voluntary Disclosure Agreement ("Agreement") is entered into between the Taxing Authority: and the Taxpayer: . Effective Date:

Recitals

WHEREAS, the Taxpayer has initiated a voluntary disclosure of certain tax liabilities and seeks resolution under terms acceptable to the Taxing Authority; and

WHEREAS, the Taxing Authority is willing to accept the disclosure and resolve civil tax liabilities under the conditions set forth in this Agreement.

Scope of Disclosure

Tax Types Covered:

Tax Periods Disclosed (from/to): From to

Agreement Terms

1. Acceptance. The Taxing Authority's acceptance of this Agreement is conditioned upon the Taxpayer's full and honest disclosure of all relevant tax liabilities for the periods identified above and the Taxpayer's compliance with the terms herein.

2. Payment. The Taxpayer shall pay the total agreed liability in the amount of , which includes assessments, interest, and any administrative fees as specified by the Taxing Authority. Payment shall be made as follows:

3. Penalties and Interest. As consideration for the Taxpayer's voluntary disclosure and cooperation, the Taxing Authority may abate or reduce certain penalties and interest in accordance with internal policies. Any abatement or reduction is expressly conditioned upon complete performance by the Taxpayer.

4. Limitation on Assessment. Subject to the Taxpayer's full compliance with this Agreement, the Taxing Authority agrees not to assert additional civil tax assessments for the disclosed periods beyond the amounts identified in this Agreement, except for (a) fraud, (b) materially false statements, or (c) subsequent discovery of materially new information not disclosed by the Taxpayer.

5. Cooperation and Documentation. The Taxpayer shall provide documents, records, and testimony reasonably requested by the Taxing Authority to verify the disclosure. Failure to cooperate or material concealment shall void any abatement and permit full assessment and collection actions.

6. Confidentiality and Use of Information. Information provided under this Agreement will be used for civil tax administration purposes. The Taxing Authority may disclose information as required by law, to other tax authorities as necessary for assessment or collection, or in legal proceedings arising from a breach of this Agreement.

7. Criminal Liability. This Agreement does not grant immunity from criminal prosecution. Acceptance of this Agreement does not preclude the Taxing Authority from pursuing criminal investigation or prosecution if it determines that criminal conduct has occurred.

8. Representations and Warranties. The Taxpayer represents and warrants that the information supplied in connection with this Agreement is true, accurate, and complete to the best of the Taxpayer's knowledge and belief.

9. Governing Law. This Agreement shall be governed by and construed in accordance with the laws applicable to the Taxing Authority's administration and enforcement of tax laws.

Taxpayer Information

Individual / Sole Proprietor    C Corporation    S Corporation    Partnership

Trust / Estate    LLC    Other:

SSN:     EIN:

Certification and Perjury Statement

By signing below, the Taxpayer certifies, under penalty of perjury, the following statements are true and correct:

1. The Taxpayer has provided a full, complete and truthful disclosure of the tax periods and liabilities identified in this Agreement.
2. The Taxpayer understands that acceptance of this Agreement does not grant immunity from criminal prosecution if criminal conduct is discovered.
3. The Taxpayer agrees to cooperate with the Taxing Authority in verifying the disclosure and providing requested records.
4. The facts reported and representations made in connection with this Agreement are true, accurate, and complete to the best of the Taxpayer's knowledge.

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