In April this year the Open Access Trust and the Internet Archive applied to the US courts to join the settlement but this application was rejected by Judge Denny Chin and only Google is included in the agreement with the Author's Guild and the American Association of Publishers.

BBC: Turning the page on Google books

Taxpayers who have entered OVDP who disagree with the application of the offshore penalty given the unique facts and circumstances of their case may elect to opt out of the civil settlement structure of the program.

FORBES: New Streamlined Filing Compliance Procedures for Non-Resident U.S. Taxpayers