Offshore Tax Fraud: IRS and DOJ Build New Cases Using Non-traditional International Evidence-Gathering Techniques
Author: Jed Dwyer.; Michelle Ferreira.; Barbara T. Kaplan.
Source: Volume 29, Number 01, September/October 2015 , pp.5-12(8)
next article > |return to table of contents
Abstract:
This article discusses the recent enforcement actions taken by the IRS and DOJ in the area of offshore tax avoidance. The authors examine these actions in the context of the collection of foreign evidence for use in the U.S. They also address the types of information that have been collected through these enforcement activities, and what the IRS and DOJ intend to do with that information.Keywords: tax avoidance, Mutual Legal Assistance Treaties, Tax Information Exchange Agreements, tax treaties, John Doe summons, Offshore Voluntary Disclosure Program
Affiliations:
1: Greenberg Traurig; 2: Greenberg Traurig; 3: Greenberg Traurig.