▁Department ▁announced ▁their ▁Swiss ▁bank ▁program , ▁which ▁" prov ides ▁Swiss ▁banks ▁an ▁opportunity ▁to ▁come ▁forward , ▁co oper ate , ▁disc lose ▁their ▁illegal ▁conduct , ▁and ▁be ▁el ig ible ▁for ▁non - pro sec ution ▁agre ements ▁-- ▁or ▁in ▁e greg ious ▁cases , ▁de ferred ▁pro sec ution ▁agre ements ." ▁▁ ▁The ▁off sh ore ▁volunt ary ▁dis closure ▁program ▁is ▁for ▁individual ▁tax p ayer ▁to ▁come ▁forward ▁and ▁pay ▁ow ed ▁tax es ▁on ▁und is closed ▁income . ▁However , ▁National ▁Tax p ayer ▁Adv oc ate ▁N ina ▁E . ▁Ol son ▁advoc ated ▁changes ▁to ▁this ▁program ▁to ▁encou rage ▁account ▁hold ers ▁of ▁accounts ▁with ▁small ▁bal ances ▁to ▁come ▁forward . ▁ ▁Le ad ership ▁On ▁February ▁ 4 , ▁ 2 0 2 0 , ▁President ▁Donald ▁Trump ▁nominated ▁Richard ▁Z uck erman ▁Ass istant ▁Att orney ▁General ▁to ▁head ▁the ▁Tax ▁Division , ▁a ▁post ▁that ▁requires ▁Senate ▁confirm ation . ▁ ▁Z uck erman ▁is ▁the ▁current ▁head ▁of ▁the ▁Tax ▁Division . ▁He ▁was ▁appointed ▁Princi pal ▁Deput y ▁Ass istant ▁Att orney ▁General ▁and ▁Deput y ▁Ass istant ▁Att orney ▁General ▁for ▁C riminal ▁Mat ters ▁of ▁the ▁Tax ▁Division ▁on ▁December ▁ 1 8 , ▁ 2 0 1 7 . ▁He ▁succeeded ▁Caroline ▁D . ▁C ira olo , ▁former ▁Act ing ▁Ass istant ▁Att orney ▁General , ▁who ▁left ▁the ▁Tax ▁Division ▁in ▁January ▁ 2 0 1 7 .