The US aleady offered Amnesty for Offshore Tax Evasion in 2001 thru 2003.

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Tax
Amnesty for Offshore Tax Evasion
April 15 is the last chance to avoid certain penalties.
By Lesli S. Laffie
April 2003
he IRS’s offshore voluntary compliance initiative is a one-time amnesty program applicable generally to taxpayers who underreported their 1999, 2000, 2001 and/or 2002 taxable income using payment cards (debit, credit and charge cards) issued by foreign banks and/or offshore financial foreign entities (foreign trusts, corporations, partnerships and financial institutions). Amnesty also may be available for tax years ended before 1999. CPAs should review revenue procedure 2003-11 and news release IR 2003-5 to determine whether their clients can benefit.
GAccording to the IRS, eligible taxpayers who apply by April 15, 2003, may be able to avoid criminal prosecution and some civil penalties. Filing an amnesty request will not bar the IRS from imposing IRC section 6651 late-payment penalties and section 6662 accuracy-related penalties or from auditing a taxpayer’s related return and/or proposing changes.

http://www.journalofaccountancy.com/Issues/2003/Apr/AmnestyForOffshoreTaxEvasion.htm