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Tag: Voluntary Disclosures

Caroline D. Ciraolo Delivers A Keynote Address Titled “The Role of U.S. Department of Justice, Tax Division in International Criminal Tax Enforcement” At The 40th Cambridge International Symposium on Economic Crime

On Tuesday, September 5th, 2023, Caroline D. Ciraolo presents a keynote address titled “The Role of U.S. Department of Justice, Tax Division in International Criminal Tax Enforcement” at the upcoming 40th International Symposium on Economic Crime, Jesus College, University of Cambridge. Date: 8:00am BST (U.K. Time) on Tuesday September 5th, 2023. A full

Caroline Ciraolo Appears On Tax Chat! Series On Transforming Tax Administration Entitled “IRS Penalty Policy and Practice” At The Center for Taxpayer Rights

On August 15th, 2023, Caroline Ciraolo participates in a webinar panel titled “IRS Penalty Policy and Practice” as part of a webinar series titled “Transforming Tax Administration” presented by Center for Taxpayer Rights. Description: Center for Taxpayer Rights presents a series of webinars from March 23, 2023 through August 31,

IRS Criminal Probe Spells Uncertainty For Malta Pension Plans

By Michael Sardar, Don Fort, and Caroline Ciraolo Law360 July 28, 2023 Malta pension plan arrangements under the U.S.-Malta income tax treaty have been a focus of the Internal Revenue Service and U.S. Department of the Treasury for more than two years. That focus intensified recently as special agents from

Revisions to Form 14457 Could Facilitate Crypto Disclosures

By Garrett L. Brodeur and Mia Bailey Tax Notes Federal July 10, 2023 The IRS considers voluntary compliance to be the “cornerstone of our tax system,” but the application form for the IRS’s voluntary disclosure practice (VDP), Form 14457, “Voluntary Disclosure Practice Preclearance Request and Application,” remains unclear in its

IRS Completes Its 2023 Dirty Dozen List of Tax Scheme Warnings

On April 5, 2023, the IRS announced the final entries to its annual Dirty Dozen list for 2023, sounding the alarm about various schemes and potentially abusive transactions that target taxpayers and businesses all year round, but particularly during tax season. The list warns of swindles through electronic communication, like