A tax amnesty program, set forth by the Iowa Department of Revenue, will commence on September 4, 2007 and end on October 31, 2007. Upon written application, an authorized taxpayer will be able to pay delinquent taxes in full, plus fifty percent of the interest that is due without being liable for further interest, penalties, or civil or criminal prosecution. Applicable taxpayers include those who, as of December 31, 2006, have delinquent tax liabilities, including tax due on unfiled returns, tax liabilities owned to the Department, or tax liabilities not reported or established but delinquent. Any taxpayer participating in the program must renounce all administrative and judicial rights to challenge the imposition of the tax and its amount, except for federal audit adjustments completed after May 24, 2007. Furthermore, amnesty will not be granted to a taxpayer who is the subject of an active criminal investigation or who is a party to a criminal proceeding involving nonpayment or fraud in relation to any Iowa tax. (S.F. 580, Laws 2007, effective May 24, 2007)