Regain Your Peace of Mind
We have helped 1000s of clients nationwide and in over 75+ different countries. Our IRS Offshore Lawyer Specialist team is passionate about bringing clients into IRS offshore filing compliance. Our Attorneys want to help you understand the basics of these international tax programs without being misled by inexperienced counsel, or being sold a false bill of goods from attorneys who are not dually-licensed in Law and Tax. These attorneys intentionally misapply the principles of Kovel, and attorney-client confidentiality, to the detriment of the client. At our international tax law firm, each case is led by a Board-Certified Tax law Specialist with experience in high-stakes offshore tax matters. Meet the partners.
Why We Specialize?
A large portion of our International tax law practice is dedicated to representing clients in the Streamlined Offshore Filing Compliance Procedures (domestic and foreign). We represent clients nationwide and across the globe in over 75+ countries. While our main website blog and attorney articles have been featured on NOLO, HG, Forbes, and more, we wanted to provide a specific website devoted exclusively to IRS Streamlined Compliance Filing for clients who may get overwhelmed by all the international tax information on our main site.
Do I Qualify?
Each of the different IRS streamlined programs have different requirements for submission. But, no matter which program you apply for — there are two main requirements. The first requirement is that you are not currently under audit. The second requirement is that you were non-willful. The IRS has not developed a bright-line test for non-willfulness, and it essentially boils down to a totality of the circumstances test. We provide clients, CPAs, EAs, and other Attorneys across the globe with safe and effective representation.
IRS Voluntary Disclosure
Not every Taxpayer who wants to submit to the IRS Streamlined Procedures will qualify. There are various requirements for each the domestic and foreign program. The most important aspect of the submission is non-willfulness. When a Taxpayer is unable to certify under penalty of perjury that they are non-willful, they will have to look to other options to get compliant.
Depending on a Taxpayer’s specific facts and circumstances, they may be able to qualify for an alternative to the Streamlined Program. The Delinquent FBAR submission Procedures and Delinquent International Information Return Submission Procedures are (generally) penalty-free alternatives to the IRS Streamlined Filing Compliance Procedures.
Streamlined Domestic for U.S. Residents
When a person is a U.S. resident, or does not otherwise meet the technical requirements for being an IRS Foreign Resident, they will submit to the Streamlined Domestic Offshore Procedures. There are various requirements for submission, but one important requirement is that the filer had already filed their original tax returns (timely). In other words, the IRS does not permit you to file original tax returns under the Streamlined Domestic Procedures.
Streamlined Foreign for Non-U.S. Residents
When a person is a non-U.S. resident, and qualifies as a Foreign Resident under the strict IRS rules, they will submit to the Streamlined Foreign Offshore Procedures. This qualifies the applicant for a waiver of the Title 26 Miscellaneous Offshore Streamlined Penalty. In addition, the applicant may file original tax returns in the foreign version of the streamlined program. The penalty waiver makes this program a great option for non-willful taxpayers who are not under audit.
What Type of Attorney to Hire?
Generally, it helps if you hire an attorney, since only with an attorney do you receive the attorney-client privilege. Your attorney should have the following credentials.
– 20-years of Attorney law firm experience as a practicing attorney
– Extensive litigation, high-stakes audit and trial experience
– Board Certified Tax Law Specialist credential
– Master’s of Tax Law (LL.M.)
– Dually Licensed as an EA (Enrolled Agent) or CPA
Recent Case Highlights
– Represented a client in an 8-figure disclosure that spanned 7 countries.
– Represented a high-net-worth client with expatriation & offshore disclosure.
– Represented an overseas family with bringing multiple businesses & personal investments.
– Took over a case from a small firm that unsuccessfully submitted multiple clients to IRS.
– Successfully completed several disclosures for clients with assets $50,000 – $7,000,000+.