Taxpayers with unreported income in foreign bank, securities and other financial accounts still have a window to take advantage of an IRS settlement offer. As of March 23, 2009, IRS examiners are authorized to execute agreements related to offshore issues of taxpayers who make voluntary disclosure requests. In exchange for full disclosure by taxpayers not already under investigation, the IRS agrees not to criminally prosecute tax evaders who come forward by the six-month deadline of September 23, 2009.