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IRS Voluntary Worker Classification Settlement Program

The IRS recently launched a new program designed to enable many employers to resolve past worker classification issues and achieve certainty by voluntarily reclassifying their workers on a prospective basis. The Voluntary Classification Settlement Program (VCSP)[i] is designed to allow eligible employers to obtain substantial relief from federal payroll taxes they may have owed for … Continue reading IRS Voluntary Worker Classification Settlement Program

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NEW 2012 IRS FBAR Voluntary Disclosure Initiative

For years, the IRS has been pursuing – with mixed success – the disclosure of information regarding undeclared interests of U.S. taxpayers (or those who ought to be U.S. taxpayers) in foreign financial accounts. On January 9, 2012, the IRS announced yet another offshore voluntary disclosure program (the 2012 OVDI) following on the success of … Continue reading NEW 2012 IRS FBAR Voluntary Disclosure Initiative

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Making a Voluntary Disclosure Under the 2011 OVDI

How to Make a Voluntary Disclosure Under the 2011 OVDI  The 2011 Offshore Voluntary Disclosure Initiative (OVDI) is offered to those taxpayers having interests in previously undisclosed interests in offshore financial accounts or assets. Frequently Asked Questions (FAQs) are available at  http://www.irs.gov/businesses/international/article/0,,id=235699,00.html Pre-Clearance: Taxpayers or representatives may fax to the IRS Criminal Investigation Lead Development … Continue reading Making a Voluntary Disclosure Under the 2011 OVDI

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Tax Penalty Relief – Reliance on Tax Advisor

The Internal Revenue Manual (IRM) contains a Penalty Handbook intended to serve as the foundation for addressing the administration of penalties by the IRS. It is the “one source of authority for the administration of penalties. . .”( Internal Revenue Manual (IRM) 20.1.1.1.1  (02-22-2008). Refer to IRM 9.1.3, Criminal Investigation – Criminal Statutory Provisions and Common … Continue reading Tax Penalty Relief – Reliance on Tax Advisor

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Current IRS Enforcement Priorities

Current IRS Enforcement Priorities. The international arena will continue to test the enforcement resources of the IRS for years to come. There will be ongoing, enhanced coordination with treaty partners and international organizations (six of nine LMSB Tier 1 issues involve international components and LMSB Counsel lawyers have been trained in the fundamentals of international … Continue reading Current IRS Enforcement Priorities

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Introduction / Legal Disclaimer

Welcome to the Tax Litigation (Civil & Criminal) Report! This Report is intended solely for tax professionals to share and exchange general (non-client specific) thoughts and comments regarding recent developments, procedures, cases and authorities involving federal tax disputes and the representation of taxpayers before the Internal Revenue Service in examinations, tax collection matters, administrative Appeals, tax litigation, … Continue reading Introduction / Legal Disclaimer

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