Sam Brotman, JD, LLM, MBA June 24, 2020 79 min read

The Complete Guide to International Tax Compliance

Under the law, U.S. citizens, resident aliens and certain nonresident aliens are required to report worldwide income from all ...

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Sam Brotman, JD, LLM, MBA March 3, 2021 12 min read

Establishing Residency or Domicile in California Can Be Taxing

Robert Wood, tax expert and frequent contributor to Forbes.com, wrote that “many would-be ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 52 min read

FBAR Penalty Appeals and Compliance Programs

If you cannot come to an agreement to resolve your FBAR issue during the IRS examination ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 15 min read

Penalties for Non-willful Violations

Often, taxpayers may neglect to comply with the tax code for reasons that have nothing to ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 18 min read

Penalties for Willful Violations

This is where things can go south quickly, if you knowingly did not file a FBAR. This is ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 17 min read

Other Important Filing Requirements for Those with International Interests

In previous chapters, I have walked you through specific forms you need to file if you ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 9 min read

Filing Requirements for Those with an Interest in Foreign Corporations, Form 5471

Here is yet another form you need to file surrounding any foreign accounts or other ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 14 min read

Filing Requirements for Those With Foreign Assets, Form 8938

This chapter is a continuation about the form you may need to submit if you are filing a ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 16 min read

Filing Requirements for Trusts and Gifts: Form 3520/3520A

If you have an interest in a foreign trust or received gifts from a foreign entity, you ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 8 min read

International Tax Considerations for Individual 1040 Filings

There are many information forms associated with international taxes and we are not ...
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Sam Brotman, JD, LLM, MBA January 14, 2021 28 min read

What Is Foreign Bank Account Reporting (FBAR)?

It is not uncommon for individuals and businesses to hold foreign bank accounts. Although ...
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