Delinquent International Information Return Submission Procedures: When a person has unreported accounts, assets or investments, but does not have unreported income requiring changes to a tax return filing, the person may qualify for the Delinquent International Information Return Submission Procedures (DIIRSP).

These procedures are difficult to qualify for, because if a person has sufficient unreported income that requires prior tax returns (that fall within the compliance period) to amended, they typically do not qualify for the DIIRSP. 

Instead, (presuming they are non-willful), the applicant submits to the streamlined procedure or a reasonable cause statement.