IRS Non-Willful Certification Streamlined Form

IRS Non-Willful Certification Streamlined Form

IRS Non-Willful Certification Streamlined Form

How to Write an IRS Non-Willful Certification Streamlined Form: The IRS non-willful certification is an important part of the streamlined disclosure procedure process. When a taxpayer wants to submit to the Streamlined Domestic or Streamlined Foreign procedures, they are required to include a non-willful certification form.

The Certification Form is prepared on either an IRS Form 14653 (foreign) or Form 14654 (domestic).

The failure to properly complete the IRS Non-Willful Certification form may result in a rejection from the streamlined program and/or increased risk of streamlined audit.

Important IRS Non-Willful Certification Writing Tips

Each taxpayer has their own unique set of facts and circumstances, and the preparation of the form requires extensive tax knowledge and understanding of international tax law.

Here are some important tips for preparing the statement:

Outline and Organize the Facts

It is important to outline and organize the facts and circumstances before writing the statement.

Oftentimes, taxpayers will have many different thoughts and concepts floating around their mind, and these thoughts need organizing.  By organizing the important facts, a person will have a much better understanding of their non-willful position, and any flaws or holes in their analysis.

Research IRS Non-Willfulness

IRS Non-willfulness is a complex concept.

The IRS has summarized non-willfulness in the IRM, along with other materials made available online. Taxpayers should realize there is no bright-line test when it comes to non-willfulness, and is essentially a “Totality of the Circumstances” analysis.

Evaluate Recent FBAR and FATCA Cases

The IRS has taken an aggressive approach on matters involving foreign accounts compliance and enforcement. The District and Appellate Courts have issued many rulings involving willful vs. non-willful, offshore penalties, and schedule B.

Write and Rewrite the Certification Statement

The writing of the certification statement is no easy task.

Amateur attorneys rush through their submissions, allocating as little as 5-10 hours on a case.

In reality, it takes a significant amount of time (even for tax specialists) to properly research, analyze, and prepare a certification statement, and support documents.

We Specialize in Streamlined & Offshore Voluntary Disclosure

Our firm specializes exclusively in international tax, and specifically IRS offshore disclosure

We are the “go-to” firm for other Attorneys, CPAs, Enrolled Agents, Accountants, and Financial Professionals across the globe. Our attorneys have worked with thousands of clients on offshore disclosure matters, including FATCA & FBAR.

Each case is led by a Board-Certified Tax Law Specialist with 20-years experience, and the entire matter (tax and legal) is handled by our team, in-house.

*Please beware of copycat tax and law firms misleading the public about their credentials and experience.

Less than 1% of Tax Attorneys Nationwide Are Certified Specialists

Our lead attorney is one of less than 350 Attorneys (out of more than 200,000 practicing California Attorneys) to earn the Certified Tax Law Specialist credential. The credential is awarded to less than 1% of Attorneys.

Recent Case Highlights

  • We represented a client in an 8-figure disclosure that spanned 7 countries.
  • We represented a high-net-worth client to facilitate a complex expatriation with offshore disclosure.
  • We represented an overseas family with bringing multiple businesses & personal investments into U.S. tax and offshore compliance.
  • We took over a case from a small firm that unsuccessfully submitted multiple clients to IRS Offshore Disclosure.
  • We successfully completed several recent disclosures for clients with assets ranging from $50,000 – $7,000,000+.

How to Hire Experienced Offshore Counsel?

Generally, experienced attorneys in this field will have the following credentials/experience:

  • 20-years 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

Interested in Learning More about our Firm?

No matter where in the world you reside, our international tax team can get you IRS offshore compliant.

We specialize in FBAR and FATCA. Contact our firm today for assistance with getting compliant.

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