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RJS LAW: San Diego Tax Attorney | IRS | FTB | CPA | California

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(619) 595-1655
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    • Ronson J. Shamoun, ESQ., LL.M.
    • Chandara Diep, ESQ., LL.M.
    • Devon J. Arabo, ESQ., LL.M.
    • Brian M. Malloy, Esq.
    • Andrea Cisneros Valdez, Esq., LL.M.
    • Sam Imandoust, ESQ., LL.M
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WINNER OF THE UNION TRIBUNE SAN DIEGO'S BEST TAX LAW FIRM

 


9 YEARS

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  • Home
  • About
    • Ronson J. Shamoun, ESQ., LL.M.
    • Chandara Diep, ESQ., LL.M.
    • Devon J. Arabo, ESQ., LL.M.
    • Brian M. Malloy, Esq.
    • Andrea Cisneros Valdez, Esq., LL.M.
    • Sam Imandoust, ESQ., LL.M
    • Lauren Suarez, ESQ., LL.M.
    • John I. Forry, Esq.
    • Martin Schainbaum, ESQ., LL.M.
    • Kaveh Imandoust, JD, MBT, CPA
    • Joseph Cole, ESQ., LL.M.
    • Christopher Engelmann, ESQ., LL.M.
    • Remy Hogan, Esq., LL.M.
    • Steve S. Mattia, Esq.
    • Dod Ghassemkhani, ESQ.
    • Vincent Renda, Esq.
    • Pedro Bernal, Esq.
    • Sabri P. Shamoun 1938-2023
    • Melanie M. Shamoun
    • Renae Arabo
    • Hilary Dargavell
    • Sandie Portilla
    • Lupita C. Torres
    • Jewell Cornejo
    • Kesia Belford
    • Danielle N. Misleh
    • Judith G. Jeremie, JD
    • Rebecca Shuman
    • Michael Lutzky, CPA
    • Gianna Iskander
  • Practices
    • Tax
      • IRS TAX MATTERS
        • IRS Appeals
          • IRS Appeals Process
          • Contesting an IRS Levy
          • Why Retain RJS LAW for IRS Appeals
          • 4 Tips For Navigating The IRS Rapid Appeals Process
        • IRS AUDITS
          • IRS Correspondence Audits
          • What are IRS Field Audits?
          • Initial IRS Compliance Center Audits
          • IRS Office Audits
          • What happens in an IRS Audit?
          • Taxpayer Rights Under IRS Publication 1
          • IRS Warns Taxpayers About Scam
        • NOTICES
          • IRS Notices
          • IRS Letters
          • FTB Notices
          • Avisos en Español
        • IRS Collections
          • Avoiding and Eliminating IRS Tax Liens
          • Collection Due Process Hearing
          • CP 501 – IRS Notice
          • Failure to file a tax return: What happens?
          • How the IRS calculates interest
          • How to get a tax levy released
          • ACS – Automated Collection System
          • IRS Collections Process
          • IRS Interest Abatement
          • IRS Revenue Officers
          • Jeopardy Assessments and Jeopardy Levies
          • National Tax Agencies
          • RJS LAW Approach to Collections
          • IRS Statute of Limitations on Collections
          • Streamlined Installment Agreements
          • Tax Penalty Abatement
          • Taxpayer Assistance Orders TAO
        • IRS Payroll Tax
          • Independent Contractor Reclassification Audits
          • IRS Forms 940 and 941
          • IRS Trust Fund Interviews
          • Payroll Tax Liability Payment Options
          • Trust Fund Recovery Penalties
        • IRS Wealth Squad
        • Offer in Compromise & Tax Settlements
          • OVERVIEW OF OFFER IN COMPROMISE PROCESS
          • The Offer in Compromise Process
          • Appealing an Offer in Compromise to the IRS
          • How does the IRS evaluate an Offer in Compromise
          • Offer in Compromise and Dissipated Assets
          • Offer in Compromise Requirements
          • Pros and Cons of an Offer in Compromise
          • Why Choose RJS LAW?
          • Offer in Compromise Alternatives
          • Actual IRS Offer in Compromise Results
      • STATE TAX MATTERS
        • EDD California Payroll Tax Lawyer
          • EDD Investigations
          • EDD Collections – Liens, Levies, and Garnishments
        • CDTFA – California Sales Tax
          • California Sales Tax Appeals
          • California Sales Tax Audits
          • California Department Of Tax And Fee Administration – CDTFA
        • California State Tax Matters – California Franchise Tax Board | FTB | EDD
          • California Residency Audits
          • Discharging State Income Taxes in Bankruptcy
          • State Tax Practice – Outside of California
      • CRIMINAL TAX ISSUES
        • Criminal Investigation Division
        • IRS Criminal Investigation Division Tactics
        • Criminal Tax Defense – Tax Crimes
        • Currency Transaction Records & Suspicious Activity Reports
        • IRS Methods of Proof: Tax Fraud and Evasion
        • Methods IRS Agents Use to Locate Assets
        • IRS Special Agent Visits
        • Are You a Criminal Investigation Target?
        • Criminal Tax Attorney vs. White Collar Defense
      • CORPORATE TAXES
      • TAX COURT LITIGATION
      • Innocent Spouse Relief
    • International Tax
    • Estate Planning
    • Trust Litigation
    • Trust, Estate & Probate Litigation
    • Trust & Estate Administration
    • Probate
    • Bankruptcy
      • Bankruptcy (FAQ’s)
    • Civil Litigation
    • Criminal Defense
    • Accidents & Injury
    • Corporate & Transactional
    • Private Wealth Services
    • Real Estate Law
      • Landlord Tenant Law
    • Employment Law
  • Tax Institute
    • 10th Annual USD School of Law – RJS LAW Tax Institute
    • 9th Annual USD School of Law – RJS LAW Tax Institute
    • 8th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 28th, 2023
    • 7th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 15th 2022
    • 6th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 5th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 4th Annual USD School of Law – RJS LAW Tax Controversy Institute
  • Testimonials
  • Giving
    • Giving
    • RJS LAW Donates Billboard to the Girl Scouts
  • Awards
    • Awards
    • Ronson J. Shamoun at events with various dignitaries
    • SD50 Extraordinary Leadership
    • Media
    • Video Gallery
  • Blog
  • Pay
  • Contact

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Streamlined Filing Compliance Procedures

Filing your taxes is often a confusing, overwhelming process. For some individuals who mistakenly fail to report certain assets on their tax returns, there are a couple of options available to remedy the situation. To ensure that all IRS requirements are met—and to avoid penalties or other consequences—it is best to seek the advice and guidance of an experienced tax attorney during these procedures.

The Streamlined Filing Compliance Procedures

The Streamlined Filing Compliance Procedures

Many individuals own or have an interest in foreign assets. If these taxpayers fail to report these assets on their tax returns, they could face trouble from the IRS. Therefore, the streamlined filing compliance procedure exists to help these individuals with:

  • A streamlined process to file delinquent or amended tax returns;
  • Resolving tax and penalty procedures for filing delinquent or amended returns; and
  • Resolving penalty and tax obligations.

These streamlined filing compliance procedures were not offered to taxpayers until 2014.

How Do I Know If I Can Use the Streamlined Filing Compliance Procedures?

How Do I Know If I Can Use the Streamlined Procedures?

Specific criteria must be met to utilize the streamlined filing compliance procedures, which are only available for individuals and estates of individuals. Taxpayers who live both inside and outside of the United States are eligible, so long as they remain a United States taxpayer.

First, the taxpayer is required to certify that the failure to report the asset was not intentional—it was simply a mistake or negligence.

In some cases, the IRS launches a civil examination into the individual’s tax returns. Even if the civil examination has nothing to do with the foreign assets, the taxpayer will not be able to use the streamlined filing compliance procedures. Those being criminally investigated by the IRS are also ineligible.

If the taxpayer has filed an amended or delinquent tax return in the past (which also involved foreign financial assets), previous penalties must be paid. The taxpayer must also be eligible for a Social Security Number or an Individual Taxpayer Identification Number. Reduced penalties are possible with streamlined filing compliance procedures.

If the taxpayer is worried that willful conduct may be involved in the failure to report foreign assets, the taxpayer may elect to use the Offshore Voluntary Disclosure Program. The taxpayer should seek legal counsel to assist with this procedure.

The Delinquent International Information Return Procedure

The Delinquent International Information Return Procedure

The delinquent international information return procedure is another option for taxpayers who do not necessarily need to use the streamlined filing compliance procedures or the offshore voluntary disclosure program. This program is for those who:

  • Have not filed at least one required international information return;
  • Have reasonable cause for not filing the information returns in a timely manner;
  • Are not being investigated criminally or civilly by the IRS; and
  • Have not been contacted by the IRS regarding the delinquent information returns.

The taxpayer must submit a reasonable cause statement for each delinquent information return that is filed. In the reasonable cause statement, the taxpayer is required to certify that entities for which the returns are being filed were not involved in tax evasion.

The delinquent international information return procedure is primarily used by those who do not have to file amended or delinquent tax returns. One primary benefit of using this procedure is that penalties may not be assessed on the foreign information returns, so long as the IRS accepts the information in the taxpayer’s reasonable cause statements.

Hiring a Tax Attorney is Wise in These Situations

Hiring a Tax Attorney is Wise in These Situations

Some taxpayers worry that their failure to properly pay taxes will result in civil or criminal liability. To understand all legal options and their possible consequences, you should immediately consult an experienced tax attorney to ensure your returns are filed properly with all of the required information attached.

At RJS Law, We Are Experienced in State and Federal Tax Matters

At RJS Law, We Are Experienced in State and Federal Tax Matters

The tax attorneys at RJS Law have assisted clients with both their California state taxes and federal taxes for years. If you need assistance remedying errors on your taxes, contact us today to schedule a free consultation. We have offices in San Diego, Orange County, and Los Angeles to serve your needs.

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