Richard LaFalce

Richard LaFalce

Morgan Lewis

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IRS Announces Transitional Period for FATCA Enforcement, Other FATCA Rule Changes

The IRS notice further eases, but does not delay, FATCA implementation. On May 2, the Internal Revenue Service (IRS) published Notice 2014-33 (the Notice), which announced that calendar years 2014 and 2015 will be...more

5/8/2014 - Banks Enforcement FATCA FFIs Foreign Banks International Tax Issues IRS

What Does the IRS Bitcoin Ruling Mean for Virtual Currency?

Because Bitcoin is fungible and greatly fluctuates in value on a daily basis, Bitcoin users will need to track their cost basis for each Bitcoin obtained and determine whether they have gain or loss on the subsequent exchange...more

4/24/2014 - Bitcoins Foreign Currency IRS Legal Perspectives Need to Know Virtual Currency

Initial FATCA Registration/Withholding Dates Draw Near

Foreign financial institutions, such as offshore funds, should register with the IRS by May 5 and review new and revised IRS forms. The July 1 start date for Foreign Account Tax Compliance Act (FATCA) withholding on...more

4/11/2014 - FATCA FATCA Timeline FFI IRS

FinCEN Announces Extension for Certain FBAR Filers

Certain individuals having only signature authority over foreign financial accounts now have until June 30, 2015 to file the Report of Foreign Bank and Financial Accounts....more

1/14/2014 - Extensions FBAR Filing Deadlines FinCEN U.S. Treasury

FinCEN Announces Third Extension for Certain FBAR Filers

Certain individuals having only signature authority over foreign financial accounts now have until June 30, 2014, to file the Report of Foreign Bank and Financial Accounts. ...more

1/7/2013 - FBAR FinCEN Foreign Banks IRS SEC

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