According to the rules any country, including Spain and Italy, that appeals for the OMT program must first request a bailout from the euro-area's rescue fund -- the European Stability Mechanism.

CNN: The eurozone's reluctant leader

The New York City Department of Housing Preservation and Development kicked off the program in July with a request for proposals from designers and development teams for self-contained "micro-units" between 275 and 300 square feet, including kitchen and bathroom.

CNN: Tiny homes hit the big city

In order to participate in the OVDP, taxpayers must first request acceptance into the program from IRS Criminal Investigation.

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