What’s WIth the Offshore Voluntary Disclosure Program’s “Non-Willful” Narratives?

International Financial Law Prof Blog the IRS’s 2015 versions of the two streamlined procedures OVDP forms (Form 14653 and Form 14654) require taxpayers to “provide a “narrative statement of facts” explaining their failure to disclose their offshore assets, or the agency …. read about it on International Financial Law Prof Blog  

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