海外稅務自首計畫 OVDP - 肥爸肥咖自首 - 刑事
OVDP, Offshore Voluntary Disclosure Program

IRS 宣佈這個自首計畫在 09/28/2018 已經結束。由 簡易遵從程序 (SFCP, Streamlined Filing Compliance Procedures) 取代。
條件
  1. 有欠稅
  2. 蓄意行為(willful conduct)
  3. 有刑事處分的風險(criminal exposure)
  4. 不在 IRS 民事調查過程中。
  5. 不在 IRS 刑事調查過程中。
  6. IRS 還未通知缺報肥爸 FBAR,肥咖 FATCA 8938 等。
處理
  1. 修正過去 6 年稅單。把未報海外收入加入,
  2. 補報過去 6 年肥爸 FBAR 114,
  3. 補報過去 6 年肥咖 FATCA 8938,
  4. 補報過去 6 年其他欠缺的海外資產報表,
  5. 支付稅款,
  6. 支付罰款。
確定
  1. IRS CI(Criminal Investigation) 刑事調查科會先審查申請案件。
  2. 不會有巨額罰款。
  3. 不會有刑事處分。
  4. 不會自動引起查稅。
  5. 有可能按一般選取原則查稅。
不確定
Peter Duh (杜弘偉)
IRS Enrolled Agent(EA)
IRS Certifying Acceptance Agent(CAA)
IRS e-File Provider
International Tax
Nonresident Alien Tax
FATCA, FBAR, FEIE
ITIN, EIN, LLC
Tel: 972-522-9445
Dallas, Texas
Streamlined Filing Compliance Procedures, SFCP
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