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Directory Results for Revenue Procedure 2003-11 - Offshore Voluntary Compliance Initiative. This procedure describes the Service's Offshore Voluntary Compliance Initiative for taxpayers that have underreported their United States income tax liability through to Revenue Procedure 2003-12 - This Procedure Clarifies that an Entity Described in Section 501c3 of the Code can also Meet the Requirements of Section 1151 It also provides ination on drafting dissolution clauses in the articles of