Monthly Archives: September 2013

MORE ON RETURNS OF SAME-SEX COUPLES

Posted on September 11, 2013 by taxpenaltylawyer

It is noteworthy that the IRS announced new rules for same-sex couples  (Rev. Rul. 2013-17) discussed in my post of 9/3/2013 (IRS Issues Rules for Same-Sex Couples) applies to original or amended tax returns filed on or after September 16, 2013.  This means … Continue reading →

Posted in AMENDED RETURNS, COMPLIANCE, DELINQUENT RETURN, JOINT RETURNS, RETURNS, TAX | Tagged , , , , , , | Leave a comment

HEAT ON OFFSHORE TAX EVADERS TURNED UP: DOJ OFFERS SWISS GOVERNMENT SANCTIONED DEAL TO SMALLER SWISS BANKS

Posted on September 6, 2013 by taxpenaltylawyer

Recent developments have turned up the heat on offshore tax holders who have or have had unreported bank accounts in Switzerland: On August 29, 2013, the U.S. Department of Justice (DOJ) and Swiss Federal Department of Finance issued a joint … Continue reading →

Posted in 2012 OVDP, FBARS, TAX, TAX CRIMES, TAX INFORMATION EXCHANGE AGREEMENTS, VOLUNTARY DISCLOSURE | Tagged , , , , , , , , | Leave a comment

IRS ISSUES RULES FOR SAME-SEX COUPLES

Posted on September 3, 2013 by taxpenaltylawyer

On August 29, 2013 the Department of the Treasury and IRS jointly announced issuance of tax filing guidance for same-sex couples in response to the U.S. Supreme Court decision in U.S. v. Windsor, 570 U.S. __, 133 S. Ct. 2675 … Continue reading →

Posted in AMENDED RETURNS, MARRIED PERSONS, RETURNS, TAX | Tagged , , , , , , , , , | Leave a comment