Tax compliance is a serious issue, and with the recent FATCA updates, the government is more thorough than ever before in identifying non-compliant taxpayers among individuals who live overseas. In past years, taxpayers who were suspected of fraud were primarily targeted for investigation on an individual basis. Now however, the IRS is going after entire groups of people who are suspected of non-compliance.

1. Freeman Tax Law
(855)935-5945
IRS Targets Groups of
Taxpayers In
Connection With Non-
Compliance

2. Tax Compliance Is a Serious Issue
Freeman Tax Law  (855) 935-5945  info@freemantaxlaw.com  www.freemantaxlaw.com
Tax compliance is a serious issue, and with
the recent FATCA updates, the government
is more thorough than ever before in
identifying non-compliant taxpayers among
individuals who live overseas. In past years,
taxpayers who were suspected of fraud
were primarily targeted for investigation on
an individual basis. Now however, the IRS
is going after entire groups of people who
are suspected of non-compliance.

3. John Doe Summonses Approved
Freeman Tax Law  (855) 935-5945  info@freemantaxlaw.com  www.freemantaxlaw.com
A recent example of this is when a federal judge
approved the IRS issuing a John Doe summonses on
FedEx, DHL, UPS, and other shipping companies to
provide information regarding clients of Sovereign
Management & Legal Ltd. Sovereign Management and
Legal Ltd is suspected of helping U.S. taxpayers living
abroad avoid taxes. The summonses enable the IRS to
gather the names and information of U.S. citizens who
used FedEx, UPS, and DHL to communicate with
Sovereign Management and Legal Ltd and Western
Union to transfer funds in order to determine the
identity of unknown persons who might be avoiding U.S.
taxes.

4. John Doe Summonses Approved
(Continued)
Freeman Tax Law  (855) 935-5945  info@freemantaxlaw.com  www.freemantaxlaw.com
This recent act shows that the IRS is more
serious than ever about identifying individuals
who are avoiding U.S. taxes. The John Doe
summons now allows the government to
secure names and information on an entire
group of taxpayers rather than just one or two
individuals at a time. Each summons must be
approved by a federal judge, but the precedent
has now been set and may continue if the
summonses prove to be successful.

5. Freeman Tax Law  (855) 935-5945  info@freemantaxlaw.com  www.freemantaxlaw.com
Voluntary Disclosure Options
The U.S. government has provided taxpayers
with multiple ways to disclose unpaid taxes in
a way that reduces penalties and the chance
of facing criminal charges. Through the
Offshore Voluntary Disclosure Program
(OVDP) taxpayers can disclose foreign
accounts and assets and agree to pay all back
taxes in full in addition to applicable penalty
fees including a 20% fee on the full amount
owed and an additional fee based on the total
of the largest offshore account up to 50% in
some cases. However, once all taxes and
penalties have been paid, the individual is
protected from further criminal charges.

6. Freeman Tax Law  (855) 935-5945  info@freemantaxlaw.com  www.freemantaxlaw.com
Voluntary Disclosure
(Continued)
Another program available to U.S. taxpayers living
abroad is the Foreign Streamlined Program.
Under this program, individuals must certify that
their behavior was non-willful and must meet
specific eligibility criteria. Once approved,
taxpayers within this program are not help subject
to further financial penalties.
If you suspect you owe additional taxes to the IRS
regarding overseas accounts, it is important to
seek professional legal guidance from a tax
attorney. A tax law firm can represent clients
before the IRS and assist with submitting all
necessary documentation for OVDP or Foreign
Streamlined Program.

7. International
Locations:
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Freeman Tax Law  (855) 935-5945  info@freemantaxlaw.com  www.freemantaxlaw.com
Our Locations

8. Freeman Tax Law
About Freeman Tax Law
Freeman Tax Law  (855) 935-5945  info@freemantaxlaw.com  www.freemantaxlaw.com
Freeman Tax Law is a boutique tax law firm with national
exposure equipped to handle all domestic and international tax
law matters. At Freeman Tax Law, the attorneys and
professional staff have vast experience with foreign tax
compliance, international tax planning, and resolving tax
controversies involving offshore banking matters. Freeman Tax
Law helps taxpayers and foreign entities become in compliance
with laws such as Foreign Account Tax Compliance Act
(FATCA) and Offshore Voluntary Disclosure Program (OVDP).
In addition to handling complex tax controversies, the Freeman
Tax Law team has extensive expertise in assisting clients with
wealth management and estate planning.