Final answer:
There has never been a general amnesty period for federal income tax in the United States; however, specific programs such as the Offshore Voluntary Disclosure Program have been offered to address particular issues. The IRS has other mechanisms for taxpayers to correct past non-compliance with potential penalty relief.
Step-by-step explanation:
To clarify, an amnesty program is typically a government's initiative to encourage voluntary compliance among taxpayers by offering the opportunity to pay past due taxes with the incentive of reduced penalties and interest, or not facing prosecution for tax evasion based on previously unreported income.
It's essential to note that for federal income tax in the United States, the Internal Revenue Service (IRS) has offered specific programs targeted at certain groups of taxpayers or types of tax issues, such as the Offshore Voluntary Disclosure Program for offshore accounts, rather than a broad, general amnesty.