Monthly Archives: July 2016

THE DANGER OF RELYING ON MEMORY IN STREAMLINED NONWILLFUL CERTIFICATIONS

A Wall Street Journal article of July 27, 2016, “How Inaccurate Memories Can Be Good for You,” by Sue Shelenbarger, discusses a number of studies that found benefits to people from even inaccurate memories. More important that accuracy is that … Continue reading

Posted in STREAMLINED FILING COMPLIANCE PROCEDURES, Uncategorized | Tagged , | 1 Comment

MORE ON INHERENT RISK IN STREAMLINED NON-WILLFUL CERTIFICATIONS

I have posted often about the risk of using the Streamlined Filing Compliance Procedures, specifically about the risk of making a statement under penalties of perjury of the reasons the taxpayer believes his or her conduct in failing to comply … Continue reading

Posted in STREAMLINED FILING COMPLIANCE PROCEDURES, Uncategorized | Tagged , , , , , , , , , | 3 Comments