A revised Statement of Audit Procedure (“SAP”)has been issued by the New York City Department of Finance, discussing the Unified Program associated with the Voluntary Disclosure and Compliance Program (“VDCP”). The unified program allows taxpayers that are delinquent for both New York State and New York City taxes to make one request to participate in both VDCPs without making separate requests for each jurisdiction. As part of the program, New York City will conform to New York State procedures, including those requiring taxpayers to identify themselves on their application. The taxpayer will receive one agreement detailing the terms of both jurisdictions, and an authorized employee from each jurisdiction will sign the agreement. All requests to participate in the Unified Program must be made with New York State Department of Taxation and Finance. (Statement of Audit Procedure PP-2009-1rev., New York City Department of Finance)