New Appeal Procedures – California Franchise Tax Board
Starting January 1, 2018, appeals of Franchise Tax Board (FTB) decisions will be heard by the Office of Tax Appeals. Created by... Read More
IRS Announces Rollout Large Business and International Compliance Campaigns
On November 3, 2017, the IRS announced the roll out of 11 Large Business and International Compliance Campaigns (LB&I). LB&I had announced... Read More
Can the IRS Take My Passport?
Are you about to embark on a business trip to Latin America or a well-needed family vacation to Italy or Paris? Do... Read More
Recent Case Sheds Light on FBAR Willfulness Penalty
In Bedrosian v. United States, Dep’t of the Treasury, IRS, No. 15-5853, 2017 U.S. Dist. LEXIS 56535 (E.D. Pa. Apr. 13, 2017),... Read More
Offshore Compliance Issues: Problems and Solutions
Steven L. Walker will speak at Super Seminar before the California Society of Enrolled Agents in Las Vegas, Nevada, on the topic... Read More
Foreign Account Tax Compliance Act (FATCA) – Form W-9
Have you been contacted by a foreign bank and asked to provide documentation to confirm your status as a U.S. person or... Read More
Offshore Tax Compliance
Have you received a letter from the Internal Revenue Service (IRS) asking you to come in for an interview? Are you the... Read More
Form W-9 or W8-BEN? How to Classify a Dual Resident Taxpayer
Mr. Walker was invited to Washington D.C. by the Taxation Section, State Bar of California, to present a position paper regarding how... Read More
Employment Tax Enforcement
The Department of Justice has stepped up is prosecutions on the criminal and civil enforcement side against employers who pyramid (business withholds... Read More
Is My Case Criminal? Civil Fraud vs. Tax Evasion
This article examines the concept of willfulness in the context of international tax enforcement, focusing on the factors that can transform a... Read More