Are you still wondering how the IRS will perceive your clients OVDP filing, with your associated requests for lower penalties or with some other legal tax position regarding your client, which is based upon relevant legal precedent?
Well wonder no longer, as one of our colleagues, the Brager Tax Law Group, requested the IRS's documents which they use to conduct the OVDP program through a Freedom of Information Act (FOIA) request.
The Brager Tax Law Group received a CD in response to this FOIA request and out of the 7,092 responsive pages, the IRS sent over 6,500 pages and withheld the rest.
This information is published on the Brager Tax Law Group website which includes:
Previously Unreleased IRS Guidelines for FBAR Audits
- FMIS - FOIA Request
- Response to FOIA Resquest
- Offshore Voluntary Disclosure Workshop Houston,TX 09/11
- Offshore Voluntary Disclosure Workshop Chicago, IL 09/12
- FBAR Report of Foreign Bank and Financial Accounts
- Offshore Voluntary Disclosure Program Quick Start Guide
- Voluntary Disclosure Program(VDP) Job Aid use in Interpreting XXX Statements April 2010
- E-trak VDP Voluntary Disclosure Database Access Via Form 5081
- International Technical Training(Instructor Guide)
- International Technical Training(Participant Guide)
- Recorded Session: Basic Structures Part 1: Basic Structures Used to Conceal Beneficial Ownership of Foreign Financial Accounts and Other Assets
- Recorded Session: Basic Structures Part 2: Pre-Audit, Investigative Techniques & Statutes
- Recorded Session: Basic Structures Part 3: Interviewing and International Penalties
- IIC e-Town Hall Tax Compliance Officers Updates and Technical Issues
- Recorded Session: Overview of Subpart F Income
- Recorded Session: Application of Treaties
- Redacted Document
- §1.6664-4 Reasonable Cause and Good Faith Exception to section 6622 Penalties
- OVDI-OOR: FBAR Penalty Investigation
- FBAR Reasonable Cause
- Redacted Document
- How Should We Identify The Taxpayer On The Form 906
- 2012 OVDI Form 8621 Calculator & Redacted Documents
- 2011 Offshore Voluntary Disclosure Initiative, South Atlantic 04/12
- FBAR Penalty Investigation Workshop OVDI Opt-out and Removal/Treaty Cases
- Foreign Bank and Financial Account Reporting under Title 31
- Government Wins Second Willful FBAR Penalty Case: What McBride Really Means for Taxpayers 04/13
- Statute of Limitation- Impact of UBS John Doe Summons Part 1:03/12
- Statute of Limitation- Impact of UBS John Doe Summons Part 2
- Statute of Limitation- Impact of UBS John Doe Summons Part 3
- OVDI-OOR: Refunding payments from “Barred” years
- Redacted Document
- 2011 Offshore Voluntary Disclosure Initiative-South Atlantic:06/12
- SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45921
- SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45922
- SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45923
- SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45924
- Redacted Document
- 2011 and 2012 and Forward OVDI: Co-Ownership of Offshore Bank Accounts
- Comparison of Form 8938 and FBAR Requirements
- Consent to Extend the Time to Assess Civil Penalties Provided by 21 U.S.C. § 5321 for FBAR Violations
- Information Regarding FBAR Penalty Foreign Conversion Spreadsheets
- Delegation Order 25-13 (Formerly DO 4-35, Rev 1)
- Estate & Gift Tax FBAR Workshop 2013
- Examiner Guidance- FBAR E-File and Delinquent or Corrected FBAR
- FBAR- ERCS Guide
- Request For Adjustment Form 3870
- Form 4564 2008 Tax Audit
- Question Taxpayer Regarding History/Reason For Offshore Accounts
- Treaty CD 2.2 Revenues by Year and Type: Conversion from Switzerland(Swiss) Francs (CHF) to U.S Dollars (USD)
- Authority to Allow Normal Assessment Statue of Limitations to Expire on Quiet Disclosure Case
- Redacted Document
- Redacted Document
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- Redacted Document
- Redacted Document
- Redacted Document
- Redacted Document
- Redacted Document
- Redacted Document
- Redacted Document
- Redacted Document
- Redacted Document
- Redacted Document
- Report Transmittal
- Examination Request-ERCS(Examination Returns Control System) Users (IRM References:4.4.23, 4.10.5.4)
- Web Currency and Banking Retrieval System (WebCBRS) Information Request
- Form 13449 Agreement to Assessment and Collection of Penalties Under 21 USC 5321(a)(5) and 5321(a)(6)
- Memorandum: Form 13535
- FBAR Monitoring Document (FMD) Entity Information
- IRS: Information for U.S. Citizens for Dual Citizens Residing Outside the U.S.
- Offshore Penalty vs Information Return Penalty Analysis FAQ 35
- Determining Disclosure Period for 2012 OVDI- FAQ #9 (Scope Years)
- Treaty CD 2.2 Revenues by Year and Type: Conversion from Switzerland (Swiss) Francs (CHF) to U.S Dollars (USD)
- FBAR-ERCS Guide Part 1
- FBAR-ERCS Guide Part 2
- AREA FBAR Coordinators in SBSE Examination Areas by State
- LexisNexis: July 24,2012- 2012 TNT 142-2 FBAR Penalty Case Reversal Raises Questions About Civil Willfulness Standard.(Release Date: July 23,2013)(Doc 2012-15556)
- FBAR Citizenship Lead Sheet
- 401 TAB FBAR Citizenship Lead Sheet
- FBAR Agreement
- FBAR Agreement Instructions
- Examiner Guidance-FBAR E-File and Delinquent or Corrected FBARs
- FBAR E-Filling-FAQs
- FBAR Electronic Teaching Case File
- 106 TAB Form TD F 90-22.1
- 401 TAB FBAR Citizenship Lead Sheet
- 603 TAB Tax Returns
- FBAR Examination Workpapers-Index
- TD F 90-22.1: Report of Foreign Bank and Financial Accounts
- FBAR Penalties; Post 10/22/2004; SB/SE E&G Examiner Lead Sheet
- Redacted Document
- FBAR Penalty Case Workshop 05/30/2013 OVDI Opt-Out & Removal Part 1 of 2
- FBAR Penalty Case Workshop 06/06/2013 OVDI Opt-Out & Removal Part 2 of 2
- FBAR Penalty Investigation Workshop OVDI Opt-out and Removal Cases Treaty Cases
- FABR Penalty Investigation Workshop OVDI Opt-out and Removal Cases Treaty Cases
- FBAR Penalty Investigation Overview for Estate & Gift: October 25, 2012
- FBAR Penalty-Summary Proposal Response January 2012
- FBAR Penalty Case Checklist
- FBAR Penalty Case Procedures: Tailored to Opt-Out & Removal Cases February 13, 2013
- FBAR Penalty Case Workshop 7/10/2013 FBAR Coordinators Part 1 of 2
- FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
- FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
- FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
- FBAR Penalty Case Workshop Part 2 of 2
- FBAR Penalty Case Workshop Part 2 of 2
- Department Of The Treasury-Financial Crimes Enforcement Network- Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts
- Foreign Bank and Financial Account Reports Sample Letter
- FBAR Short Statue Procedures
- Consent To Extend The Time To Assess Civil Penalties Provided By 31 U.S.C. § 5321 Fort FBAR Violations
- Letter Regarding Request Of Consent To Extend Period of Assessment
- FinCen Notice 2011-1 FBAR Filing Requirements—Extended Filing Date Related to Exceptions Described in 31 CFR 1010.350(f)(2)
- Filing Requirements Job Aid
- FinCen E-Filing FAQ
- FinCen Notice 2011-1 FBAR Filing Requirements—Extended Filing Date Related to Exceptions Described in 31 CFR 1010.350(f)(2)
- Redacted Document
- Redacted Document
- Form 13449 Agreement to Assessment and Collection of Penalties Under 31 USC 5321(a)(5) and 5321(a)(6)
- Memorandum(Form 13535)
- FBAR Monitoring Document (FMD) Entity Information
- HAB/MOP Inclusions
- Summary of Civil FBAR Penalties (After October 22, 2004 and not LCCI Cases)
- Q & A Confirming Whether a Delinquent FBAR Has Been Electronically Filed
- ERCS Guide For FBAR Cases
- Q & A Regarding Currency and Banking Retrieval System(CBRS)
- Redacted Document
- How to Request Copies of FBAR Documents
- Command Code DDBKD IRM 2.3.80
- Redacted Document
- Interview-Form 1040
- Manual Transmittal 4.26.16 (July 1,2008)
- Manual Transmittal 4.26.16 (May 5, 2008)
- Information for U.S Citizens or Dual Citizens Residing Outside the U.S.
- Report of Foreign Bank and Financial Accounts (FBAR)
- Redacted Document
- Letter Proposing a Penalty for Violating the Reporting or Record Keeping Requirements Relating to Accounts Associated with Financial Institutions Overseas
- Redacted Document
- Form TD F 90-22.1 Letter Regarding Apparent Violations of the Requirements for Reporting and Recordkeeping of Foreign Financial Accounts
- Letter Regarding Conducting an FBAR Examination- Form TD F 90-22.1
- Letter Regarding Approved Agreement Concerning the Foreign Bank Account Report (FBAR)
- Mandatory FBAR E-Filing
- LexisNexis United States of America, Plaintiff, vs. Jon McBride, Defendant: Case No. 2:09-cv 378 DN
- Email Correspondence Regarding Migrated Website
- Redacted Document
- Redacted Document
- PFIC Investments (Income and Deductions)
- MTM Reduction in Tax (RIT) Carryback Instructions (Updated for RGS v12.0)
- Interim MTM RIT Supplemental Guide
- Information on Making FBAR Penalty Payment by Check
- Part IV- Items of General Interest: FBAR Filing Requirements- Administrative Relief For Persons Having Signature Authority, But No Financial Interest In, A Foreign Financial Account, And For Persons With A Financial Interest In, Or Signature Authority Over, Certain Foreign Commingled Funds
- Internal Revenue Bulletin: 2011-17(April 25,2011) Notice 2011-31 Instructions for Person Answering Questions Relating to Foreign Financial Accounts on 2010 Federal Income Tax and Information Returns
- Currency Conversion Rates
- Offshore Penalty Computation Workpaper OVDI 2003-2010
- OVDI Opt-Out Case Assist January 2014
- OBI Wan Kenobi- Your OVDI Jedi Master
- Offshore Voluntary Disclosure Initiative- South Atlantic Area Workshop #1
- Offshore Voluntary Disclosure Initiative 2011
- OVDI Library
- South Atlantic Area(March 9,2012): Where Do I Get OVDI Information?
- South Atlantic Area(January 20,2012):Where Do I Get OVDI Information?
- OVDI Checksheet For Opt Outs and Removals
- Disconnected or Trouble During the Session Part 1
- Disconnected or Trouble During the Session Part 2
- Redacted Document
- Original Shares and Bifurcacted Shares
- PFIC Passive Foreign Investment Company
- Section 1291 PFIC Example #1- Work Problem By Hand Without Using 1291 PFIC Workbook
- PFIC Risk Analysis Workpaper: Factors to Consider
- OVDI Offshore Voluntary Disclosure Initiative-South Atlantic Area- Plantation, FL (February 12-14,2013)
- Redacted Document
- Quiet Disclosure FBAR Investigations Part One
- Quiet Disclosure FBAR Investigations Part Two
- FBAR Investigative Techniques Guide- Supplement to the Quiet Disclosure Training (May 2013)
- FBAR Case Procedure Guide- Supplement to the Quiet Disclosure Training (May 2013)
- Quiet Amended Return Issues Training 2013
- Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
- FBAR Chart
- Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
- Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
- Reliance on Professional Advice- Reasonable Cause
- Instruction to Provide Account Records to the IRS
- Checklist for Centralized Area Field Closures-Offshore Voluntary Disclosure Program Cases
- Consent to Extend the Time to Assess Civil Penalties Provided By 21 U.S.C § 5321 for FBAR Violations
- Treaty Case Training- Offshore Information Return Penalties Tax Law and Procedures 2011
- Treaty Case Training- Session 3 Offshore Information Return Penalties
- OVDI Payments 2012 OVDI Workshop March,2013
- OVDI Offshore Voluntary Disclosure Initiative- Tampa,FL- March 03-04,2013
- LexisNexis- July 23,2012: 2012 TNT 141-13 Fourth Circuit Reverses Finding That Failure To Report Interest in Swiss Accounts Wasn’t Willful
- 2009 OVDI Compliance Penalty Guidance
- Offshore Voluntary Disclosure Initiative South Atlantic Area Workshop #1
- Professional Responsibility and the Report of Foreign Bank and Financial Accounts
- Q & A Regarding Balances in Foreign Accounts
- Where Do I Send………
- Q & A Regarding FBAR Statute Extension
- Redacted Document
- Redacted Document
- Redacted Document
These documents should give you a much better understanding of the IRS's perspective of how your proposed request or positions, associated with your clients OVDP filings, will be received by the by them.
Have Un-Reported Income From an Offshore Bank?
Want to Know if the OVDP Program is Right for You?
Contact the Tax Lawyers at
Marini & Associates, P.A.
for a FREE Tax Consultation Contact US at
or Toll Free at 888-8TaxAid (888 882-9243)
Read more at: Tax Times blog
