Rethinking the Approach to Voluntary Disclosures

Tax Analysts
In this article, Tom Zehnle explores the question of what is next for voluntary disclosures. On January 9, the IRS partially answered that question by reopening its offshore program (with some modifications), but problems remain. This article discusses where to go from here and attempts to provide U.S. tax enforces with a workable framework for the future - or at least, give them some food for thought.
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