Voluntary Disclosure

The Voluntary Disclosure program assists taxpayers in voluntarily resolving potential tax liabilities without incurring penalties. To be eligible for this program, the taxpayer's communication must be timely, truthful, complete, and must disclose that the taxpayer had only legal sources of income.

The Department of Revenue considers the disclosure timely when the taxpayer initiates the communication and the Department of Revenue has not communicated with the taxpayer through letter, phone call, or personal visit within the previous three years.

Any taxpayer previously audited by the Department of Revenue for the type tax in question is not eligible to participate in this program.

Inquire about Voluntary Disclosure by calling (502) 564-4921, ext. 4409 or by writing to:

Department of Revenue
Division of Collections
Legal Support Branch
P.O. Box 5222
Frankfort, KY 40602