Glossary

Form 14457

Form 14457 is the Voluntary Disclosure Practice preclearance and application form submitted to IRS Criminal Investigation by taxpayers with potential criminal exposure who want to come forward.

How it works

Form 14457 is the Voluntary Disclosure Practice application. Part I requests preclearance from IRS Criminal Investigation, confirming the taxpayer is not already under investigation and that the disclosure is timely. After preclearance, Part II provides the full disclosure: years, entities, accounts, and a narrative of the non-compliance. Both parts are signed under penalty of perjury.

Why it matters

This is the willful taxpayer’s path. Filing it commits the taxpayer to full cooperation and to paying tax, interest, and a fraud penalty, in exchange for a generally reduced risk of prosecution.

Related: Voluntary Disclosure Practice.

Guides that cover form 14457

Related terms

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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