Monthly Archives: July 2014

IRS Announces Sweeping Changes To Its Offshore Voluntary Disclosure Programs New Rules Effective July 1, 2014

Errata The original article dated June 24, 2014 contained an error regarding the determination of “nonresidents” for purposes of the Streamlined Compliance Procedures. To qualify as “nonresidents,” individuals who are not citizens or green card holders must be outside the United States for at least 183 full days under the weighted ...