Taxes IconVoluntary Disclosure


  • Qualification Requirements

    To qualify for voluntary disclosure a person must meet the following criteria:

    1. have not previously filed a tax return for the particular tax being disclosed for periods beginning after December 31, 1988.
       
    2. have a filing responsibility under the nexus standards issued by the Department of Treasury after December 31, 1997 -or- have a reasonable basis to contest a liability as determined by the Commissioner for a tax or fee administered under the Revenue Act.

    All taxes and fees administered by the Revenue Act are eligible for inclusion in a voluntary disclosure agreement. Michigan resident taxpayers do not qualify for voluntary disclosure but may apply for Taxpayer-Initiated Disclosure. (Letter Ruling 2002-03). 

  • Apply for Voluntary Disclosure

    Send Form 4133, Voluntary Disclosure Request and Form, 1353 Nexus Questionnaire to:

     

    Address:

    Michigan Department of Treasury, Discovery and Tax Enforcement

    P.O. Box 30140

    Lansing, MI 48909-7640

    Fax: 517-763-0258