The U.S. is one of just two countries in the world that tax based on citizenship. (The other is Eritrea, in Africa). Taxing based on citizenship means that […]
US Expat Taxes – Who Has To File In 2022?

The U.S. is one of just two countries in the world that tax based on citizenship. (The other is Eritrea, in Africa). Taxing based on citizenship means that […]
I have been keeping readers up to date with the current controversy surrounding imposition of an FBAR penalty for “willful” violations. Two courts have limited the FBAR “willfulness” […]
The Internal Revenue Service (IRS) must be fuming over the recent court decision in United States v. Colliot (W.D. Texas, Austin Division, Case No. AU-16-CA-01281-SS). The case was initiated by […]
I blogged recently about the fact that mounting court cases have given the stamp of approval for the Government to meet a lower “burden of proof” in demonstrating […]
US tax liabilities and requirements to file US tax and information returns are impacted by community property laws that exist in many foreign countries across the globe. Today’s […]
We had a very interesting case decided May 16 2018 when a district court in Texas granted Dominique Colliot’s motion for summary judgment (United States, v. Dominique G. […]
Most people would never imagine that having an American business partner or employee (or even an American spouse) could result in having to disclose their business’ finances to […]
Time is Running Out – OVDP Closing. FATCA Enforcement Starting. Come Learn at Our Free Webinar April 10th 8:00 PM – 9:00 PM GST Register here. Last month […]
Compliance with the Foreign Account Tax Compliance Act (“FATCA”) enacted 8 years ago, has resulted in a plethora of new US tax reporting requirements, forms and rules. Unfortunately, […]
Many of my readers will recall my earlier posts on the Streamlined Procedures and the Offshore Voluntary Disclosure Procedures (OVDP). In 2014, the IRS greatly revamped the Streamlined […]