Bulletin No. 2003–4 January 27, 2003
Internal Revenue Bulletin 2003-4 · 2026-10-03 edition · updated 2026-10-04 · United States
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Rev. Proc. 2003–11, page 311. This procedure describes the Service’s Offshore Voluntary Compliance Initiative for taxpayers that have underreported their United States income tax liability through financial arrangements that in any manner rely on the use of offshore payment cards or offshore financial arrangements.
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