This article examines what can happen to an individual who fails to report foreign bank accounts on FinCEN Form 114 to the Internal Revenue Service.
This article provides advice for guiding clients that seek to discharge taxes in bankruptcy and practical guidance to help avoid common...
On Oct. 14, 2021, the Ninth Circuit Court of Appeals in Berkovich affirmed the decision from the Bankruptcy Appellate Panel (BAP) that...
This article examines strategies for handling an IRS investigation of international returns, and recommends ways to improve audits,...