All U.S. persons who had a financial interest in a foreign financial account or signature authority over a foreign financial account in 2011 must file the Report of Foreign Bank and Financial Accounts, commonly referred to as an…more
On January 9, 2012, the Internal Revenue Service (“IRS”) reopened an Offshore Voluntary Disclosure Initiative (“OVDI”) to give U.S. taxpayers with offshore accounts a third opportunity to disclose such accounts, pay any taxes…more
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