Taxes IconVoluntary Disclosure

  • Voluntary Disclosure by Taxpayer


    The Voluntary Disclosure Act (Public Act 221 of 1998) authorizes the State Treasurer, or a representative, to enter into a voluntary disclosure agreement with nonfilers who have not been previously contacted by the Department and who meet certain other criteria.  (Reference MCL 205.30c).

    Under a voluntary disclosure agreement, eligible persons may file returns and pay taxes and interest for a limited lookback period of four years without imposition of penalties, in exchange for future tax compliance.
     


About Discovery and Tax Enforcement

  • About Discovery and Tax Enforcement

    The Discovery Unit conducts programs to identify non-filers or under-reporters of Michigan Taxes. This is accomplished by utilizing data supplied by other divisions, state agencies and the federal government. The purpose of these programs is to contact businesses and individuals who may be subject to these taxes and to provide them with the information educating them on the tax requirements and the correct reporting procedures.