Tax Lawyer, Vol. 54, No. 4 AN ANALYSIS OF THE IRS’S VOLUNTARY DISCLOSURE POLICY 729 729 AN ANALYSIS OF THE IRS’S VOLUNTARY DISCLOSURE POLICY Allen D. Madison* He that takes the procedural sword shall perish with that sword.1 I. INTRODUCTION A. The Voluntary Disclosure Policy You have a friend that has not paid income taxes for a few years. Since you are an attorney, tax consultant, or accountant, she calls you because she realizes that she probably should become current on her tax liability. She...