The Internal Revenue Service is seeking public comment on proposed changes to its Voluntary Disclosure Program (VDP). This is a standard part of the federal rulemaking process, and after considering public comments, the IRS can finalize the proposed changes and implement them. According to a recent press release, the IRS plans to implement its proposed changes within 6 months of finalization, which could take effect before the end of 2026. Learn more from Washington D.C. tax evasion attorney Kevin E. Thorn, Managing Partner of Thorn Law Group:

The IRS’s Voluntary Disclosure Program (VDP) remains open in 2026. Filing under the VDP is an option for resolving willful tax law violations before the IRS opens an audit or launches a criminal investigation. Keep reading to learn five important facts about the VDP in 2026 from Washington D.C. tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

The One Big, Beautiful Bill (OBBB) enacted on July 4, 2025 changed the rules for Employee Retention Credit (ERC) claims filed after January 1, 2024. Recently, the Internal Revenue Service (IRS) issued a Fact Sheet with answers to frequently asked questions (FAQs) about the revised rules.