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 August 24, 2014 4 min read

IRS Streamlined OVDI – Part Two

All tax returns submitted under the IRS streamlined OVDI procedures must have a valid ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 4 min read

Streamlined Offshore Voluntary Disclosure Program – Part One

On September 1, 2012, the IRS first offered the streamlined offshore voluntary disclosure ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 4 min read

Quiet Disclosure and IRS Offshore Voluntary Compliance

THE PROCESSES FOR FIXING THE PROBLEM
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Sam Brotman, JD, LLM, MBA August 24, 2014 3 min read

IRS Voluntary Disclosure

Tax professionals, the IRS, and FinCEN have independently and together worked to find ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 8 min read

FBAR Penalties and Criminal Penalties

FBAR Penalties - Failure to file FinCEN form 114 (the FBAR) Failure to file FinCEN form ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 7 min read

Streamlined OVDP - Penalties for Not Participating

The Departments of Justice and Treasury have joined forces to crack down on the failure ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 4 min read

FATCA - The Foreign Account Tax Compliance Act

The Foreign Account Tax Compliance Act (FATCA) mandates that required U.S. taxpayers, ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 6 min read

Foreign Asset Reporting Requirements

The following is a summary of some of the foreign asset reporting requirements:
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Sam Brotman, JD, LLM, MBA August 24, 2014 3 min read

FBAR Requirements

FBAR Requirements - FinCEN form 114, Report of Foreign Bank and Financial Accounts (FBAR) ...
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Sam Brotman, JD, LLM, MBA August 24, 2014 5 min read

Reporting Requirements for Foreign Assets - Part One

Individual Reporting Requirements for Foreign Assets - Your Tax Return Here is a summary ...
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