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    <title>Declaration by misrepresentation of facts to be void</title>
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    <description>Declarations under the Chapter for tax compliance concerning undisclosed foreign income and assets that are made by misrepresentation or suppression of facts are void and shall be deemed never to have been made, notwithstanding other provisions in the Chapter.</description>
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      <description>Declarations under the Chapter for tax compliance concerning undisclosed foreign income and assets that are made by misrepresentation or suppression of facts are void and shall be deemed never to have been made, notwithstanding other provisions in the Chapter.</description>
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