For U.S. taxpayers who have failed to report foreign financial accounts and offshore assets, but whose failure was non-willful, the Streamlined Filing Compliance Procedures provide a structured path to compliance with reduced penalties. ¹ The procedures, introduced in 2014 and modified in 2018, have helped tens of thousands of taxpayers come into compliance. For our international and dual-citizen clients, this is one of the most useful penalty mitigation tools the IRS offers.
You've read the first three minutes.
The rest is free. Verify your email to continue.
We send a six-digit code to your inbox. Enter the code below to unlock the full essay and every other essay in the archive. The Journal arrives quarterly. Nothing else.