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Utilising the IRS Streamlined Compliance Programme to Manage US Tax Risk by STEVEN TOSCHER, MICHEL STEIN and SANDRA BROWN

United States (US) taxpayers living abroad who have not filed US tax
returns should take steps now to minimise their tax risk before it is
too late. Presently, the Internal Revenue Service (IRS) provides
various options to correct one’s taxes in the form of disclosure
initiatives. The opportunity to use one of these options may soon be
ending. IRS Commissioner Charles Rettig has recently indicated that
available programmes may soon expire.

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