To encourage the voluntary disclosure and payment of delinquent tax obligations to the Commonwealth, Section 182 of Chapter 184 of the Acts of 2002 specifically authorizes the Commissioner to establish a formal tax amnesty program.

Therefore, effective immediately, those portions of TIR 01-08 which detail the Commissioner's policy with regard to the voluntary disclosure of non-filings by taxpayers are hereby revoked.

For those taxpayers who, prior to the date of the issuance of this TIR, have contacted the Department and are in the process of complying with the voluntary disclosure policy under TIR 01-08, the Commissioner will continue to follow the policy as explained thereunder. The Commissioner will consider a taxpayer to have contacted the Department regarding voluntary disclosure if the Department has, prior to the date of the issuance of this TIR, received a letter from the taxpayer or his or her representative which discloses the nature of the tax delinquency. Moreover, any delinquent returns relating to such disclosure must be filed with the Department within 30 days of the date of the issuance of this TIR.

/s/ Alan L. LeBovidge
Alan L. LeBovidge,
Commissioner of Revenue

AL:DMS:rmh
138200

August 12, 2002
TIR 02-13