Photo courtesy Upsplash/Nicole Geri

New Law Imperils Tax Debtors’ International Travel

Internal Revenue Code § 7345, effective December 22, 2017, provides that if an individual has a seriously delinquent tax debt, ...
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Forms 3520 and 3520-A and the Grantor Trust Rules

The United States taxes its citizens and residents on their worldwide income.  To ascertain U.S. taxpayers’ foreign income, the Internal ...
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