DOR Taxation web site

Voluntary Disclosure Program

Welcome to the Colorado Department of Revenue's Voluntary Disclosure home page. Everything you need to propose a voluntary disclosure agreement to the department may be found below. After reviewing this information, if you have any questions, please call Shirley Stevens at (303) 205-8292, ext. 5250 or by email at shirley.stevens@state.co.us

The minimum requirements for any agreement include the filing of tax returns for any taxpayer once the agreement is reached. The process starts with the taxpayer or their representative downloading and reviewing these documents.

The company must then provide certain information, representations, and warranties as explained in Exhibit A, "Guide to Statement of Representations and Inducements." Additional details regarding this document can be found in the "Guide to Colorado's Voluntary Disclosure."

When the Statement of Representations and Inducements is received, it will be reviewed to determine the terms of the agreement the Department is able to offer to the taxpayer. The Department will either request additional information or send a signed agreement back to the taxpayer or their representative for acceptance and signature.

The Department requires a three year look-back period for sales and use tax and a four year look-back period for income tax. Because the taxpayer is coming forward voluntarily, the Department will usually waive liabilities older than three or four years and will usually waive any penalty assessment, except if the tax was collected. These items are covered in greater detail in the Guide to Colorado’s Voluntary Disclosure.

If the taxpayer has liability in more than one state they may consider applying for multi-state voluntary disclosure through the Multistate Tax Commission. More information about the MTC’s Voluntary Disclosure Program and the application for Multi-state Voluntary Disclosure are available on the MTC Web site. You may also contact the MTC if you participated in an abusive tax shelter and would like to amend your returns. Visit the Multistate Tax Commission Web site for more information. Voluntary participation in the MTC program could result in substantial penalty reduction.
 

When submitting documents for the voluntary disclosure program, please use the appropriate address below based on the method of mailing. Send directly to the attention of Shirley Stevens.

Federal Express, UPS or another courier:
Colorado Department of Revenue
Attn: Shirley Stevens
1375 Sherman Street, Room 634
Denver, CO 80203
USPS
Colorado Department of Revenue
Attn: Shirley Stevens
PO Box 17087
Denver CO  80217-0087