The article speaks for itself, offering the view of the IRS that the programs will benefit U.S. interests.
Some cautionary notes in the article:
As the examination of accounts held with UBS reaches its conclusion, the IRS Small Business/Self-Employed Division's special enforcement program said it will soon begin an examination of U.S. taxpayers suspected of holding undeclared accounts in Indian banks. In November Nicholas Connors, a supervisory revenue agent with the program, said that Israel is also providing information to the IRS on bank accounts held there.\
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Even though several practitioners expressed uncertainty in the workings of the program, especially for accidental noncompliant taxpayers facing the OVDP's steep penalties, they were presented with a problem in how to advise some clients to bring themselves into compliance. Quiet disclosures presented their own problem, with the IRS following the recommendation 2013 TNT 82-45: GAO Reports of the Government Accountability Office and using available data-mined information to increase its examination activity of taxpayers who did not disclose offshore accounts through the OVDP. Practitioners speculated that the data mining has provided the Justice Department with a treasure trove of information that it has used to bring new cases. They argued that the chances of the IRS detecting a taxpayer performing a quiet disclosure were much higher in 2013 than in previous years.