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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Illusory Revenue Procedure 2020-17

A self-invested personal pension (“SIPP”) is a highly advantageous personal pension plan available under United Kingdom law.  Separate articles consider ...
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U.S. Income Taxation of Contributions to SIPPs and ISAs

Note:  This is the second of three articles on United States income taxation of Self-Invested Pension Plans (“SIPPs”) and Individual ...
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What Are U.K. SIPPs and ISAs, and How Are they Reported for U.S. Tax Purposes?

Note: This is the first of three articles on United States Income Taxation of British Self-Invested Pension Plans (“SIPPs”) and ...
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