Critics of John Doe DNA indictments point to that as one of the reasons legislative bodies across the country established statutory limits to begin with.

CNN: Indicting John Doe: When all you have is DNA

Tigar said the discovery was "more significant for Terry than it is for Tim" because the documents could shed light on whether there was another man involved, the mysterious "John Doe No. 2, " placed by one witness with McVeigh when he rented the truck used in the bombing.

CNN: Newly revealed FBI documents prompt Nichols' appeal

If the government already has a taxpayer under audit, is investigating a taxpayer, or has his name on a list of taxpayers with secret accounts (for example, one obtained as a result of a John Doe summons to a foreign bank or information from an informant), that taxpayer is not eligible for the OVDP.

FORBES: Taxpayers Who Lost Offshore Account Amnesty Promised Fair Treatment