US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘Section 911’

AndersenTax

IRS Streamlined Procedures – Update on Non-Residency Requirements

On June 18th, the IRS released revisions to the Streamlined Procedures. Our June 19th blog entry summarized these changes and raised concerns over the non-residency requirement. In particular, the requirement that a person spend more than 330 days outside the US in each of the last three years may disqualify snowbirds, business travelers and frequent cross-border shoppers. On June 20th, the IRS sent two officials to New York University’s Tax Controversy Forum to answer audience questions. Scott Michel from Caplan… Read More