U.S. citizens or Green Card holders
Voluntary Disclosure in the US (Streamlined Procedure)
Voluntary disclosure is a framework established by the U.S. Internal Revenue Service (IRS) that allows taxpayers to disclose previously undisclosed income, assets, or accounts voluntarily. It applies to both individuals and certain foreign entities (Non‑Financial Foreign Entities, or NFFEs) holding U.S. accounts, who might unknowingly overlooked tax and report obligations. The IRS
