What is the fine-grained topic of the following text: Voluntary Compliance Initiative 2 (VCI 2) is an opportunity for taxpayers who underreported their California income tax liabilities, through the use of abusive tax avoidance transactions (ATAT) or offshore financial arrangements (OFA), to amend their returns for 2010 and prior tax years and obtain a waiver of most penalties. Only return the topic.
Voluntary Compliance Initiative 2 (VCI 2) for underreported California income tax liabilities