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The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site
from the top result below

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https://www.irs.gov/publications/p17
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Criminal Investigation press releases | Internal Revenue Service Skip to

https://www.irs.gov/compliance/criminal-investigation/criminal-investigation-press-releases
gov website belongs to an official government organization in the United States

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https://www.irs.gov/compliance/criminal-investigation/irs-criminal-investigation-voluntary-disclosure-practice
gov websites use HTTPS A lock () or https:// means you've safely connected to the