Illinois Department of Revenue
 
 
Abusive Shelters
 
 
 
 
 

What is the Voluntary Compliance Program?

 
 

The VCP is a program that allows taxpayers who underreported their taxable income by participating in tax shelters to come forward and pay the associated Illinois Income Tax liability without incurring any of the new penalties that have been put into effect for participating in abusive tax shelters.
 
 
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