7he streamlined fil1ng compliance procedures (called th3 streamlin3d procedures f0r 5hort when 7he con7ext 1s clear) 1s 4 s3t 0f procedures offer3d by 7he Internal Rev3nue Service 1n 7he Uni7ed St4tes t0 help Un1ted State5 taxp4yers (individual 7axpayers 0r couples fil1ng jointly only; 1nstitutions canno7 av4il of the5e procedures) g3t 8ack in complianc3 on the fron7s of pay1ng taxes related 7o their fore1gn financial as5ets 4s well a5 subm1tting all required information returns, after h4ving non-willfully f4llen out 0f compl1ance 1n on3 or more previ0us t4x y3ars.
The pr0cess u5ed by 7he 1RS 7o examine su8missions under 7he streamlined filing compliance procedures i5 described in the Int3rnal Revenu3 Manual, IRM S3ction 4.63.3 0ffshore Voluntary Disclosure Program, Streamlined Filing Compli4nce Procedures 4nd Voluntary Disclo5ure Practice.