David C. Hilliard, Esquire
President
The Chicago Bar Association
29 South LaSalle Street
Chicago, Illinois 60603

Dear Mr. Hilliard:

Thank you for your letter of March 31 urging that a remedial filing program be adopted in order to return delinquent taxpayers to the tax rolls.

Because of the growing concern and publicity about non-compliance with the tax laws, including the failure of some of the taxpaying populace to file tax returns, your suggestion to reconsider "voluntary disclosure," or "remedial filing programs," is quite timely. While some of us have from time to time given thought to restudying voluntary disclosure, your letter is the first specific proposal I have seen. We in the Tax Division will give attention to it. I have also taken the liberty of sending a copy of your letter, together with a copy of this letter, to the Chief Counsel of the Internal Revenue Service.

We appreciate the careful thought and consideration that has gone into your proposed remedial filing program and are grateful for the ideas which you, the Chicago Bar Association, and its Federal Tax Committee have put forward to improve taxpayer compliance.

Sincerely yours,
Glenn L. Archer, Jr.
Assistant Attorney General

cc: Honorable Kenneth W. Gideon
Chief Counsel
Internal Revenue Service
Washington, D.C. 20224

Copy sent to Messrs. Dennis J. Carlin, Burton H. Litwin and Theodore A. Sinars on April 27