Voluntary disclosure of unpaid City taxes is a privilege available at the City's discretion as a means of correcting tax errors in City tax compliance prior to being notified by phone call or letter about an impending audit. Once notice of an audit is given, voluntary disclosure is not available to the taxpayer, nor is it available to a taxpayer that's been audited within the five years preceding the current one.
Voluntary disclosure is intended as a one-time opportunity to clear up past errors and includes an ongoing-future-compliance clause. Voluntary disclosure is also intended to be exercised in good faith and with due diligence. It is recommended that communication with qualified City staff be established early and exercised often for the best results.