OVDP结束后的自愿披露

Taxpayers who have failed to comply with their tax obligations and wish to bring themselves into compliance have options.

For those for which failure was not as a result of intentional negligence, the Streamlined Filing Procedures outlined here continue to be available.

错过提交财务报表或信息申报表?

个人 who have reported all of their income but have failed to file the FBARs may use the delinquent FBAR submission procedures. 类似的, taxpayers who have failed to file various international informational returns but have paid all relevant tax and who have reasonable cause for their failure to file may use the delinquent international informational return submission procedure.

最新的自愿披露实务

For individuals who do not qualify for the above procedures and who are concerned their failure could lead to criminal charges, 以下是民事解决方案, 被称为更新的自愿披露实践, 可以申请.

然而, to avail themselves of this procedure taxpayers must first submit a preclearance request to the IRS Criminal Investigation (CI) department. 如果CI授予预许可, taxpayers must then promptly submit to CI all required voluntary disclosure documents which will include information related to taxpayer noncompliance, 包括提供事实和情况的叙述, 资产, 实体, related parties and any professional advisors involved in the noncompliance.

After CI has received and preliminarily accepted the taxpayer’s voluntary disclosure, CI将以信函形式通知纳税人初步接受. Note: Clearance will not be granted if the taxpayer is already under examination by the Internal Revenue Service (IRS) or the IRS is already aware of the taxpayer’s non-compliance through third party sources.

下一步，民事处理

Examiners are authorized to resolve tax and tax-related noncompliance of taxpayers who make voluntary disclosures in the following manner:

• 在一般情况下, voluntary disclosures will include a six-year disclosure period. The disclosure period will require examinations of the most recent six tax years. Disclosure and examination periods may vary as described below:
  -未通过协议解决的非自愿披露, the examiner has the discretion to expand the scope to include the full duration of the noncompliance and may assert maximum penalties under the law with the approval of management
  – In cases where noncompliance involves fewer than the most recent six tax years, the voluntary disclosure must correct noncompliance for all tax periods involved
  -经国税局审查和同意, cooperative taxpayers may be allowed to expand the disclosure period. Taxpayers may wish to include additional tax years in the disclosure period for various reasons (e.g., correcting tax issues with other governments that require additional tax periods, correcting tax issues before a sale or acquisition of an entity, correcting tax issues relating to unreported taxable gifts in prior tax periods)
• Taxpayers must submit all required returns and reports for the disclosure period
• Examiners will determine applicable taxes, 感兴趣, and penalties under existing law and procedures. 处罚措施如下:
  -下文所列情况除外, the civil fraud penalty (75% of the tax due) will apply to the tax year with the highest tax liability.
  -在有限的情况下, examiners 可以申请 the civil fraud penalty to more than one year in the six-year scope (up to all six years) based on the facts and circumstances of the case, 例如, 如果没有澳门官方老葡京纳税义务的协议.

• Examiners 可以申请 the civil fraud penalty beyond six years if the taxpayer fails to cooperate and resolve the examination by agreement.
  – Wilful FBAR penalties will be asserted in accordance with existing IRS penalty guidelines. 10万美元或账户的50%中较小者.
  – A taxpayer is not precluded from requesting the imposition of accuracy-related penalties, 哪些一般比民事欺诈处罚少, 然而, 只有在特殊情况下才会批准此请求
  – Penalties for the failure to file information returns will not be automatically imposed. Examiner discretion will take into account the application of other penalties (such as civil fraud penalty and wilful FBAR penalty) and resolve the examination by agreement. 这些罚款通常最低罚款为10,000美元. The IRS has not provided any indication of the factors it will consider when determining whether to impose these penalties.

最后请注意

在一般情况下, the IRS expects that voluntary disclosures will be resolved by agreement with full payment of all taxes, 感兴趣, 以及对披露期的处罚. In the event a taxpayer fails to cooperate with the civil examination, 审查员可以要求CI撤销初步验收. In matters this important and that will affect individuals and 实体 far into the future, we cannot stress enough that professional advice is essential during voluntary disclosure of any kind.