Un-filed Tax Returns

We specialize in filing prior year tax returns. The IRS understands and encourages US expatriates to file all delinquent years and even has special rules applicable to expatriates wishing to comply. We are very knowledgeable in this area and have helped many expatriates get up to date on their US obligations. However, it is very important to voluntarily file the returns as the IRS encourages voluntary compliance. The IRS over the last couple of years has become very aggressive in the international tax area. This is very evident in the recent cases involving US citizens holding Swiss bank accounts and not disclosing their existence on Form 114 (formerly 90-22.1), Report of Foreign Bank and Financial Accounts. The IRS prosecuted many taxpayers for not disclosing and reporting these accounts and many were fined and are facing additional prosecution.

Many individuals are afraid to come forward and file their delinquent tax returns.   We understand your concerns and do everything possible to make the process as easy as possible.   More importantly, the IRS understands that indiduals are also reluctant to come forward fearing large penalties, criminal charges and large tax bills.   Accordingly, the IRS has established several programs over the past years to encourage expatriates to come forward and file delinquent tax returns, foreign bank account forms and foreign corporation/partnership reports.  We have extensive experience in implementing these programs. In the majority of the cases, no taxes or penalties are paid.   Each individual’s case is different and we encourage individuals to contact us and discuss their particular situation.

Don’t delay.  Many of these programs can be terminated by the IRS at any time.   For more information on these IRS programs go to our webpage entitles IRS Amnesty Programs.