Voluntary Disclosure Agreement (Publication 178)
How to Request a Written Opinion

To request an opinion as to whether or not the CDTFA would approve your voluntary disclosure request or to discuss your eligibility for consideration under either voluntary disclosure program, please contact the Voluntary Disclosure Specialist at the following address:

Voluntary Disclosure Program
California Department of Tax and Fee Administration
PO Box 942879 MIC:44
Sacramento, CA 94279-0044
1-916-309-5223
1-916-227-6600
1-916-322-0187 (fax)
voluntary.disclosure@cdtfa.ca.gov (email)

You or your representative may request an opinion on your behalf without disclosing your identity.