Taxpayers who are non-compliant with reporting their foreign income and/or assets have programs available to come forward and disclose their non-compliance with a reduced penalty structure and limited look-back period. We will compare and contrast these programs as well as how to properly construct a disclosure package. We will look at case studies to bring a real-life perspective to these programs and the taxpayers using them.
- Demonstrate proper interview techniques to determine the extent of taxpayer non-compliance.
- Understand the Delinquent FBAR and International Information Return Submission Procedures and when a taxpayer can use them.
- Understand the Streamlined Filing Compliance Procedures and when a taxpayer can use them.
- Describe the concept of “willfulness” in international tax non-compliance and its implications.
- Demonstrate the ability to correctly construct a disclosure package, including the reasonable cause statement or Streamlined narrative.
Your registration includes 2 IRS CE as well as:
- Downloadable course manual and implementation tools as appropriate. These materials are available for download when you log into the webinar.
- The opportunity to listen to the optional presenter and the other members of the Compass Tax Educators instructional team during the optional question-and-answer session held during the original recording.
Advanced Preparation: None
Program Level: Basic
IRS Program Number for Self-Study On-Demand Webinar: NMVBP-T-00115-18-S
Delivery Method: Self-study/On-demand
Field of Study: Federal Tax Law (IRS)
Credit hours: 2 IRS
All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. See below for more information regarding administrative policies, such as complaints or refunds, or contact Sherrill Trovato, EA, USTCP, President of Gregory & Associates, Inc., at 714.777.9359. There are no prerequisites or advanced preparation required for this webinar.
IRS Provider Number: NMVBP This webinar has been designed by Gregory & Associates, Inc. to meet the requirements of the IRS Return Preparer Office, including sections 10.6 and 10.9 of Department of Treasury's Circular No. 230. This does not constitute an endorsement by the IRS RPO.
Webinar Policies, Refunds, Cancellations: Although the registration page remains open until the live webinar program begins, register early to avoid missing the opportunity to obtain CE for this program. If you sign up after the program begins, you can still participate in the webinar, but you will not receive CE credits. You must be logged in at the beginning of the webinar, and respond to the polling questions that will appear on your screen during the presentation, to earn the maximum credit hours available on this webinar.
CE credits are available on the on-demand webinars only by receiving a passing score of 70% on the quiz that is available to you after completion of the on-demand webinar. The quiz must be completed within 3 months of the date the on-demand webinar is purchased to qualify for CE credit.Upon completion of the quiz, send an email to firstname.lastname@example.org with your name and PTIN if you wish to have IRS CE credit uploaded on your behalf and your PTIN doesn't appear on the certificate.
Compass Tax Educators provides high quality instruction and content. There are no refunds for the purchase of on-demand webinars, but if you experience technical difficulties while viewing a webinar, contact us to resolve the issue.
If you have any questions regarding our refund policy, or any other administrative policy, please contact Sherrill Trovato, EA, USTCP at 714.777.9359 or Geri Bowman, CPA, EA, USTCP at 330.628.0415.
EA CTC USTCP
About the instructor
INSTRUCTOR THOMAS A. GORCZYNSKI, EA, CTC, USTCP is the Senior Tax Consultant at Gorczynski & Associates, LLC in Phoenix, AZ. He is an enrolled agent, a Certified Tax Coach, a Fellow of the National Tax Practice Institute (NTPI), and was admitted to practice before the United States Tax Court in 2015. He earned a Master of Science in Taxation from Golden Gate University and a Certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania. His firm specializes in tax preparation for small business owners and individuals with foreign income and asset reporting requirements, tax controversy representation, and advanced tax planning strategies. Tom is a nationally-known speaker on tax law and procedure and has spoken for the National Association of Enrolled Agents (NAEA), the California Society of Enrolled Agents Super Seminars, and other national, state, and local organizations. He also is a skilled technical writer on tax law and strategy and published in EA Journal.
Buy a Bundle and Save!
International Tax - Series 1 includes 3 international tax courses which cover the fundamentals.
International Tax - Series 2 includes 3 intermediate courses which cover Passive Foreign Investment Companies in depth.
International Tax - Series 3 includes 3 advanced courses covering GILTI, International Penalties and Fixing Non-Compliance.
The Full International Series is also available in a Bundle and includes 9 courses!