New York State Department of Taxation and Finance 
                                                                      TSB-M-09(6)I 
Office of Tax Policy Analysis 
                                                                      TSB-M-09(6)C 
 Taxpayer Guidance Division                                           TSB-M-09(5)M 
                                                                      TSB-M-09(1)R 
                                                                      TSB-M-09(5)S  
                                                                      May 13, 2009 
 
 Voluntary Disclosure and Compliance Program Legislative Change 
 Regarding the Disclosure of Information 
 
 Chapter 57 of the Laws of 2009 amended the provisions of the Voluntary Disclosure and 
Compliance (VDC) program contained in section 1700 of Article 36 of the Tax Law. 
 
 The amendment provides that the Tax Department is permitted to disclose any return or 
report filed by a taxpayer under the VDC program to the Secretary of the Treasury of the United 
States, his or her delegates (this includes the Internal Revenue Service (IRS)), or the proper tax 
officer of any state or city, as otherwise permitted in the Tax Law. 
 
 Prior to the amendment, the law allowed for the disclosure of returns and reports filed 
under the VDC program to another agency only if the taxpayer failed to comply with the terms 
of a voluntary disclosure and compliance agreement. 
 
 The amendment took effect on April 7, 2009, and applies only to returns or reports filed 
under the VDC program on or after that date. The amendment does not apply to any other 
information obtained from a taxpayer during the voluntary disclosure process, including the 
taxpayer’s actual disclosure under the VDC program. That information remains confidential and 
will not be shared with another agency. 
 
 NOTE:  A TSB-M is an informational statement of existing department policies or of 
 changes to the law, regulations, or department policies.  It is accurate on the date 
 issued.  Subsequent changes in the law or regulations, judicial decisions, Tax 
 Appeals Tribunal decisions, or changes in department policies could affect the 
 validity of the information presented in a TSB-M. 

W A Harriman Campus, Albany NY 12227                                  www.nystax.gov