US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘Amnesty Programs’

Steven Flynn

Update on IRS Tax Amnesty Programs

For the last eight years, the Internal Revenue Service has offered a number of tax amnesty programs to allow taxpayers to come forward and declare unreported non-US source income and assets.  Using these programs reduces penalties and can prevent criminal prosecution.  We have previously written about some of these programs: Internal Revenue Service Amnesty Programs Internal Revenue Service Announces Changes to Streamlined Program IRS Streamlined Procedures Update Non-Residency Requirements Update IRS Streamlined Procedures Non-Residency Requirements In January 2016, at the… Read More

Steven Flynn

Internal Revenue Service Amnesty Programs

In 2014, the IRS announced changes to its programs to help delinquent taxpayers file US tax returns.   We blogged about the changes to the Streamlined Foreign Offshore Procedures and Streamlined Domestic Offshore Procedures before; you can click to read our blog Internal Revenue Service Announces Changes to Streamlined Programs. The IRS has also created a program to assist taxpayers who don’t need to use these programs but has not filed international information disclosures on a timely basis. Known as “Delinquent… Read More