Does the Ohio Department of Taxation (ODT) offer a voluntary disclosure program for the CAT?
Yes. By voluntarily disclosing their liabilities, taxpayers may avoid penalties for failing to file returns and for failing to pay liabilities timely. A taxpayer is eligible for the CAT voluntary disclosure program if the taxpayer enters into and executes the CAT voluntary disclosure agreement (VDA) prior to any contact from ODT through any audit, compliance, or criminal investigation programs. (See Information Release CAT 2008-01, Commercial Activity Tax: Voluntary Disclosure Agreements.)