Submitting a voluntary disclosure to the Internal Revenue Service (IRS) provides an opportunity to proactively resolve willful tax law violations before they come to light during an audit or investigation. While this can substantially mitigate the risks involved in acknowledging a willful offense, when submitting voluntary disclosures, taxpayers must be extremely careful to avoid mistakes that could lead to an indictment. 

Could you be at risk of facing Paycheck Protection Program (PPP) or Employee Retention Credit (ERC) fraud allegations in 2026? While it has been several years since these pandemic-era programs closed, the Internal Revenue Service (IRS) and the U.S. Department of Justice (DOJ) continue to aggressively target business owners and other individuals suspected of PPP and ERC fraud. As explained by New Jersey tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group, facing PPP or ERC fraud allegations can pose serious risks—including the risk of criminal prosecution in some cases:

The IRS’ streamlined voluntary disclosure programs provide taxpayers with opportunities to proactively resolve federal tax issues before they result in an audit or investigation. For 2026, the IRS is continuing its two major voluntary disclosure programs offered in previous years. Learn what taxpayers need to know before they submit a streamlined voluntary disclosure from New Jersey international tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group:

If you are facing an IRS criminal tax audit in New Jersey, it is critical to understand how this differs from facing a “normal” examination. From the IRS personnel and processes involved to the potential outcomes, there are numerous critical differences, and understanding these differences is essential for making informed decisions about your defense. Learn more from New Jersey criminal tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

IRS criminal tax audits can present substantial risks for the taxpayers targeted in these inquiries. Facing criminal prosecution in federal court is a very real possibility, and all tax crimes carry step penalties under federal law. Understanding what is at stake in your case is critical—as is knowing what options you have available. Find out more from New Jersey tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group: