The California State Board of Equalization has issued a publication to provide details on its in-state and out-of-state voluntary disclosure programs. The publication describes what the program is, the difference between the two programs, the eligibility requirements, how to apply and the benefits of the program. In addition, the publication discusses penalty waivers and how a taxpayer can request an opinion as to whether or not the BOE would approve their voluntary disclosure request without first revealing their identity. (BOE Publication 178, Voluntary Disclosure Program, California State Board of Equalization, December 2009)