This article is right on. The proposed changes will do nothing but reduce tax revenue and increase enforcement costs. Generally, the VDP can only be used once per lifetime by each person. It's not as if VDP applicants are repeat customers. Most evaders/avoiders don't even know about the VDP until they come to a lawyer or accountant worried about the tax/returns they owe. The proposed changes are absolutely ridiculous and will render the VDP useless. And for what reason?