RICK SCOTT - Florida Governor (Tea Party)VogelDenise
RICK SCOTT - Florida Governor (Tea Party)
Provides information as to the REASONS why the FEDERAL BUREAU OF INVESTIGATION, JUDICIAL COMPLAINTS and CONGRESSIONAL COMPLAINTS Filed by Vogel Denise Newsome are being OBSTRUCTED from being PROSECUTED!
Garretson Resolution Group appears to be FRONTING Firm for United States President Barack Obama and Legal Counsel/Advisor (Baker Donelson Bearman Caldwell & Berkowitz) which has submitted a SLAPP Complaint to OneWebHosting.com in efforts of PREVENTING the PUBLIC/WORLD from knowing of its and President Barack Obama's ROLE in CONSPIRACIES leveled against Vogel Denise Newsome in EXPOSING the TRUTH behind the 911 DOMESTIC TERRORIST ATTACKS, ATTACKS ON FLORIDA A & M UNIVERSITY, COLLAPSE OF THE WORLD ECONOMY, EMPLOYMENT violations and other crimes of United States Government Officials. Information that United States President Barack Obama, The Garretson Resolution Group, Baker Donelson Bearman Caldwell & Berkowitz, and United States Congress, etc. do NOT want the PUBLIC/WORLD to see. Information of PUBLIC Interest!
James Frederick Tenney is a lawyer based in Atlanta and his general practice areas include asset protection, business planning, estate planning, international taxation and more. James Frederick Tenney also offers legal advice that covers a wide spectrum of the legal field.
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RICK SCOTT - Florida Governor (Tea Party)VogelDenise
RICK SCOTT - Florida Governor (Tea Party)
Provides information as to the REASONS why the FEDERAL BUREAU OF INVESTIGATION, JUDICIAL COMPLAINTS and CONGRESSIONAL COMPLAINTS Filed by Vogel Denise Newsome are being OBSTRUCTED from being PROSECUTED!
Garretson Resolution Group appears to be FRONTING Firm for United States President Barack Obama and Legal Counsel/Advisor (Baker Donelson Bearman Caldwell & Berkowitz) which has submitted a SLAPP Complaint to OneWebHosting.com in efforts of PREVENTING the PUBLIC/WORLD from knowing of its and President Barack Obama's ROLE in CONSPIRACIES leveled against Vogel Denise Newsome in EXPOSING the TRUTH behind the 911 DOMESTIC TERRORIST ATTACKS, ATTACKS ON FLORIDA A & M UNIVERSITY, COLLAPSE OF THE WORLD ECONOMY, EMPLOYMENT violations and other crimes of United States Government Officials. Information that United States President Barack Obama, The Garretson Resolution Group, Baker Donelson Bearman Caldwell & Berkowitz, and United States Congress, etc. do NOT want the PUBLIC/WORLD to see. Information of PUBLIC Interest!
James Frederick Tenney is a lawyer based in Atlanta and his general practice areas include asset protection, business planning, estate planning, international taxation and more. James Frederick Tenney also offers legal advice that covers a wide spectrum of the legal field.
Webinar | Texas vs. United States - The Repeal of ACA?benefitexpress
Recently a Federal District Court held in Texas, et al. v. United States of America, et al. that the individual mandate in the Patient Protection and Affordable Care Act (ACA) is unconstitutional, and that the other provisions in the ACA are invalid because they are inseverable from the individual mandate.
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- What Congress may do to address the situation.
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This is a presentation I gave in Oslo in April, 2012. It covers the basic tax and financial reporting requirements for Americans living and working abroad.
November 2016 caused a big shift in U.S. ideology and it also is responsible for a flurry of tax changes. With his Tax Cuts and Jobs Act of 2017, Donald Trump made changes to tax rules for Americans living at home and abroad. A big change for those living abroad are the repatriation tax rules.
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Across the country, states are seeking new ways to become more economically competitive and better ways to grow. Unfortunately, economic prosperity can be elusive, as some policy prescriptions that are supposed to help miss the mark. All too often, myths about taxes and budgets are prevalent in public policy debates and misinformation abounds. It is important to set the record straight with the facts regarding which policies allow a state to prosper and which policies can trap a state in economic malaise.
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how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners.
Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant,
i will leave the telegram contact of my personal pi merchant below. 👇 I and my friends has traded more than 3000pi coins with him successfully.
@Pi_vendor_247
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the telegram contact of my personal pi vendor
@Pi_vendor_247
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
where can I find a legit pi merchant onlineDOT TECH
Yes. This is very easy what you need is a recommendation from someone who has successfully traded pi coins before with a merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi network coins and resell them to Investors looking forward to hold thousands of pi coins before the open mainnet.
I will leave the telegram contact of my personal pi merchant to trade with
@Pi_vendor_247
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
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how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
How to Find Your Spouse’s Secret Offshore Bank Account
1. 1
How to Find Your Spouse’s Secret
Offshore Bank Account:
Using U.S. Tax Reporting Requirements as a
Discovery Tool for Locating Foreign Assets
Presented by:
Matthew D. Lee, Blank Rome LLP
G. Daniel Jones, CBIZ
2. Matthew D. Lee
Matthew D. Lee is a former U.S. Department of Justice trial attorney who concentrates his
practice on all aspects of white collar criminal defense and federal tax controversies. He has
extensive experience in advising clients on issues regarding foreign bank account reporting (FBAR)
obligations, the Foreign Account Tax Compliance Act (FATCA), and the Internal Revenue Service’s
2009 Offshore Voluntary Disclosure Program, 2011 Offshore Voluntary Disclosure Initiative, and
2012 Offshore Voluntary Disclosure Program. He has represented hundreds of U.S. taxpayers
with undisclosed foreign bank accounts. Mr. Lee has published numerous articles regarding the
IRS voluntary disclosure programs and FBAR and FATCA reporting obligations and speaks
frequently on these topics.
He has also represented clients in all stages of proceedings before the Internal Revenue Service,
including audits, appeals, and collections, and Tax Court and district court litigation. Mr. Lee also
has experience in conducting corporate internal investigations and advising clients as to
corporate compliance issues involving the Bank Secrecy Act, the USA Patriot Act, FATCA, and anti-
money laundering laws and regulations.
Mr. Lee has represented both corporations and individuals in criminal investigations involving tax,
money laundering, health care, securities, public corruption, and fraud offenses, and has
significant experience in handling all stages of federal litigation including trials and appeals.
Mr. Lee publishes a blog devoted to addressing the latest developments in the tax controversy
field at www.taxcontroversywatch.com.
3. G. Daniel Jones, CPA, CFF
Dan Jones is a Managing Director for CBIZ MHM, LLC, a division of CBIZ, Inc. (NYSE:
CBZ) in the FFS Group, which includes forensic accounting, litigation support and
valuation services. After graduation from Temple University, Dan began his
professional career as an Internal Revenue Agent for the U.S. Treasury Department
from 1973-1977, where he also served as an expert witness for the Department of
Justice. In 1982 he helped establish the firm of Jones, Hayward & Lenzi, CPA’s.
Since 1976, Dan has been qualified as an expert witness in the Federal, Pennsylvania,
New Jersey, Tennessee, state courts and the counties of Philadelphia, Bucks,
Montgomery, Delaware, Chester, Lancaster and Monroe in Pennsylvania.
Active in professional, community and charitable affairs, Dan has served, or currently
serves, on the boards of Continental Bank; Marine Corps – Law Enforcement
Foundation; Torresdale-Frankford Country Club; Accountants Professional Liability
Group (Orion Capital, NYSE); and Progress Bank (PFNC-OTC). He has also served as an
adjunct professor at Philadelphia University and is a member of the American and
Pennsylvania Institutes of CPAs.
Dan has presented at over 30 conferences during the last dozen years on forensic
accounting, tax and family law related issues. He has also authored articles in national
and local publications.
3
4. Introduction
•Internal Revenue Service now requires more
disclosure than ever of the offshore assets and
offshore activities of U.S. taxpayers
•Harsh financial penalties, and even criminal
prosecution, can result from the failure to make such
disclosures
•Significant amount of information regarding offshore
activities can be gleaned from U.S. tax reporting forms
•Discovery requests should be specifically tailored to
request this type of information
4
5. The Case of Dr. Michael Brandner:
A Cautionary Tale
5
6. United States v. Michael Brandner, M.D.
•Dr. Brandner is a plastic surgeon in Anchorage, Alaska
•In 2007, Dr. Brandner’s wife of 28 years files for
divorce in Alaska Superior Court
•Dr. Brandner devises scheme to defraud his wife and
hide millions of dollars of assets from his wife and the
Court
•Shortly after his wife files for divorce, Dr. Brandner
converts $3 million into five cashier’s checks and
drives south to Central America
6
8. Dr. Brandner’s banking activity
• Opens account at Capital Bank in Panama, and deposits
five cashier’s checks worth over $3 million. Government
alleges that this account was opened to conceal assets
from wife.
• It turns out that the banker in Panama assisting Dr.
Brandner was cooperating with the U.S. government in a
separate fraud investigation. Banker advises Dr. Brandner
of the requirement to file the FBAR form with the Internal
Revenue Service.
• Dr. Brandner later transfers another $1.5 million (primarily
from an IRA account at Pensco Trust Company) to the
Panama account, again to conceal assets from his wife.
8
9. Dr. Brandner’s banking activity
(continued)
• Alaska court enters a divorce decree on April 19, 2011, and
awards wife the funds in the Pensco IRA account.
• On May 10, 2011, the banker records a phone call to Dr.
Brandner, who states that respect to the funds awarded to
his wife, “my intention is to not hand it over to the court.”
Banker advises Dr. Brandner of a new U.S.-Panama tax
treaty that could be problematic, and Dr. Brandner asks
banker to assist in further concealing assets from wife.
• Dr. Brandner creates Evergreen Capital LLC, which is
structured to disguise Brandner’s identity as beneficial
owner.
9
10. Dr. Brandner’s banking activity
(continued)
•In August 2011, Dr. Brandner opens account in name
of Evergreen Capital at Bank of America in Seattle.
•$4.65 million wire transferred from Panama to Bank of
America account.
•U.S. Department of Homeland Security seizes all funds
from the Bank of America account on September 12,
2011.
10
11. Federal Charges Filed
1. February 9, 2012: U.S. Department of Justice files
federal forfeiture lawsuit in California alleging that
Dr. Brandner engaged in wire fraud and money
laundering to conceal assets from his wife.
2. September 18, 2013: federal grand jury in Alaska
returns indictment charging Dr. Brandner with
seven counts of wire fraud and seeking forfeiture of
$4.6 million in funds concealed from wife and
divorce court.
11
12. Why is tax reporting regarding
offshore activities more important
today than in the past?
12
13. Offshore Assets
• The world is more globally integrated
• Easier to invest assets offshore
• Easier to access jurisdictions with strict privacy/secrecy rules;
very strong asset protection rules.
• Easier to hide assets from the IRS (and from a spouse)
• The IRS and the DOJ have responded in kind . . .
13
14. IRS Offshore Focus
IRS Commissioner Douglas H. Shulman:
• “Combating international tax evasion is a top priority for the IRS. We
have additional cases and banks under review. The situation will just
get worse in the months ahead for those hiding assets and income
offshore.” (February 8, 2011)
• “Tax secrecy continues to erode. . . . We are not letting up on
international tax issues, and more is in the works. For those hiding
cash or assets offshore, the time to come in is now. The risk of being
caught will only increase.” (February 8, 2011)
• “Our focus on offshore tax evasion continues to produce strong,
substantial results for the nation’s taxpayers . . . . As we’ve said all
along, people need to come in and get right with us before we find
you. . . . We are following more leads and the risk for people who do
not come in continues to increase.” (January 9, 2012)
14
15. Justice Department
Offshore Compliance Initiative
“The Tax Division’s top litigation priority is the concerted civil and
criminal effort to combat the serious problem of non-compliance
with our tax laws by U.S. taxpayers using secret offshore bank
accounts – a problem that a 2008 Senate report concluded costs the
U.S. Treasury at least $100 billion annually.”
– U.S. Department of Justice website
15
16. Key Enforcement Milestones
•End to historic Swiss bank secrecy laws
– Believed to be 52,000 U.S. accounts at UBS alone
– UBS agreement with U.S. government and turnover of
names
•Numerous criminal cases filed against accountholders,
advisors, and bankers
•Global crackdown on use of secret bank accounts
(Israel, India, and many other countries)
•Over 100 Swiss banks seeking amnesty as of February
2014
16
17. Key Enforcement Milestones
(continued)
•IRS Offshore Voluntary Disclosure Programs (2009 to
the present)
– Over 40,000 individuals have enrolled
– Over $5.5 billion in additional revenue to U.S. Treasury
•Passage and implementation of Foreign Account Tax
Compliance Act in 2013 will end bank secrecy
worldwide and impose global transparency and
information sharing
•Indictment of Credit Suisse expected imminently
17
19. Foreign Bank Accounting Reporting
• Form TD F 90-22.1, Report of Foreign Bank and Financial
Accounts (“FBAR”), now known as FinCEN Form 114
• Primary weapon in the IRS’ arsenal for enforcing information
reporting
• Severe penalties for noncompliance: criminal and civil
• Required as part of Bank Secrecy Act, not Internal Revenue
Code; hence, penalties more stringent than Internal Revenue
Code penalties
• Obligation to file introduced in 1970s but enforcement was lax
prior to 2009
19
20. Who is required to file an FBAR?
• An FBAR must be filed if all of the following requirements are
satisfied:
– Filer is a U.S. Person;
– U.S. Person has a financial account;
– U.S. Person has a direct or indirect financial interest in, or
signature or other authority over, the financial account;
– Financial account is in a foreign country, including the
foreign branch of a U.S. bank; and
– Aggregate account balances exceed $10,000 (USD) at any
point during calendar year
20
21. What is reported on the FBAR?
• A U.S. Person must report all their financial interests in, or
signature or other authorities over, foreign financial accounts.
• Financial accounts include:
– Bank accounts with offshore banks;
– Securities and brokerage accounts with offshore financial
institutions;
– Commodity futures and options account;
– Insurance policy with a cash value and an annuity policy;
and
– Shares in a mutual fund
21
28. FBAR Penalties for Non-Compliance
• Criminal penalties for willful violations:
– Up to 5 years imprisonment and $250,000 fine
• Civil penalties
– Non-willful violation: Up to $10,000 for each violation
– Willful violation: Greater of $100,000 or 50 percent of the
balance in the account at the time of the violation
• Both civil and criminal penalties may be imposed together.
• Assisting a U.S. person in evading reporting may also result
in tax and money laundering charges, and seizure and
forfeiture of the assets in the account.
28
29. Example of exposure to FBAR sanctions
1. assume balance in BDA a/c since 2008 is $5M
2. Sale of a foreign based hedge fund a/c created balance just before meltdown.
3. No form 90-22.1 or Sch B, 1040 answered or filed
4. Husband never told CPA and never discussed with wife.
5. But H's AA knew about it and was sympathetic to wife. She drops a dime.
6. Penalty exposure to H (and the marital estate)
YearBalance Penalty Cum Pen All amounts in millions
2008 $5.0 $ 2.5 $ 2.5
2009 4.2 2.1 4.6
2010 4.6 2.3 6.9
2011 5.4 2.7 9.6
2012 6.0 3.0 12.6
2013 7.0 3.5 $ 16.1
Conclusion; you may have located a $7M asset for division with your client.
How do you handle the potential liabilty of $16M if you
- Represent wife?
- Represent husband?
30. Foreign Bank Account Reporting
on Income Tax Returns
•Must report income from foreign account on Schedule
B (interest/dividends) and Schedule D (capital
gain/loss)
•Must also check the box on Form 1040, Schedule B,
Part III
– Also, Forms 1120, 1120-S, 1065, 706, and 990
30
34. If there is a foreign tax credit claimed, it "could" lead to discovery of significant marital assets or
income.
1. Request certificates of tax withheld at source.
That reflects dividends paid and foreign taxes withheld
If there are dividends, think about it and work backwards to
imply asset values.
2. Assume a Foreign Tax Credit of say $150,000 on form 1116 is disclosed.
A. if at 15% = $150,000
B. Dividend earned or received = $1,000,000
C. If dividend is 40% of net income = $2,500,000 is Hs share
D. If value compared to div is 5x, the asset is $12,500,000.
E. if the PE ratio is 15X, the implied value is $37,500,000
36. What is FATCA?
• “The Foreign Account Tax Compliance Act (FATCA) is an important
development in U.S. efforts to improve tax compliance involving
foreign financial assets and offshore accounts.” (www.IRS.gov)
• FATCA was enacted in 2010 as part of the Hiring Incentives to Restore
Employment (HIRE) Act
• Under FATCA, U.S. taxpayers with specified foreign financial assets
that exceed certain thresholds must report those assets to the IRS.
This reporting will be made on Form 8938, which taxpayers attach to
their federal income tax return, starting with the 2011 tax filing
season.
• In addition, FATCA will require foreign financial institutions to report
directly to the IRS information about financial accounts held by U.S.
taxpayers, or held by foreign entities in which U.S. taxpayers hold a
substantial ownership interest.
36
37. Two Primary FATCA Requirements
• In general terms, foreign financial institutions are
annually required to report to the U.S. government
information about financial accounts held by U.S.
taxpayers, or held by foreign entities in which U.S.
taxpayers hold a substantial ownership interest.
•U.S. taxpayers with specified foreign financial assets
that exceed certain thresholds must report those
assets to the IRS annually on the Form 8938
information return.
37
38. FATCA Policy in Context of U.S. Tax Laws
• U.S. taxpayers’ investments have become increasingly global in
scope.
• Recognition that foreign financial institutions (“FFIs”) are in best
position to identify and report with respect to their U.S. account
holders.
• Absent reporting by FFIs, some U.S. taxpayers may attempt to
continue to evade U.S. tax by hiding money in offshore accounts.
• “To prevent this abuse of the U.S. voluntary tax compliance system
and address the use of offshore accounts to facilitate tax evasion, it is
essential in today’s global investment climate that reporting be
available with respect to both the onshore and offshore accounts of
U.S. taxpayers.” (Preamble to Final Regulations).
38
39. What Does FATCA Require of Foreign Banks?
• FATCA requires foreign banks and financial institutions (FFIs) to report to the
IRS information about financial accounts held by U.S. taxpayers, or by
foreign entities in which U.S. taxpayers hold a substantial ownership
interest. In order to avoid withholding under FATCA, a participating FFI will
have to enter into an agreement with the IRS to:
– Identify U.S. accounts;
– Report certain information to the IRS regarding U.S. accounts; and
– Withhold a 30 percent tax on certain U.S.-connected payments to non-
participating FFIs and account holders who are unwilling to provide the required
information.
• Registration take places through an online system which opened January 1,
2014.
• FFIs that do not register and enter into an agreement with the IRS will be
subject to withholding on certain types of payments relating to U.S.
investments.
39
40. FATCA Implementation Through
Intergovernmental Agreements
•As of May 1, 2014:
– Treasury has signed 30 agreements with foreign
jurisdictions to implement FATCA
– Treasury has reach agreements in substance with 29
other foreign jurisdictions to implement FATCA
40
41. FATCA Asset Reporting Regime
• New Internal Revenue Code provision enacted as part of 2010
HIRE Act
• Requires reporting of specified foreign financial assets if
aggregate value exceeds certain thresholds
• Applies to tax years beginning with 2011
• Requires that new information return be attached to a
taxpayer’s U.S. income tax return entitled Form 8938,
“Statement of Foreign Financial Assets”
41
43. What is a
“Specified Foreign Financial Asset”?
A specified foreign financial asset (SFFA) is:
• Any financial account maintained by a foreign financial
institution
– Foreign bank accounts
– Foreign mutual funds
– Foreign hedge funds
– Foreign private equity funds
– Certain foreign insurance products
43
45. What is a SFFA?
(continued)
• Other foreign financial assets held for investment that are not
in an account maintained by a U.S. or foreign financial
institution, namely:
– Stock or securities issued by someone other than a U.S.
person
– Any interest in a foreign entity
– Any financial instrument or contract that has as an issuer
or counterparty that is other than a U.S. person
– Foreign pensions and deferred compensation plans
– Foreign trusts and estates (if “specified individual” is
aware of its existence)
45
48. Other U.S. Tax Information Returns
Addressing Offshore Activities
48
49. U.S. Tax Information Returns Requiring
Disclosure of Foreign Assets and Activities
49
• Form 3520 – Annual Return To Report Transactions With
Foreign Trusts and Receipt of Certain Foreign Gifts
• Form 3520-A – Annual Information Return of Foreign Trust
With a U.S. Owner
• Form 5471 – Information Return of U.S. Persons With Respect
to Certain Foreign Corporations
• Form 8621 – Information Return by a Shareholder of a PFIC or
Qualified Electing Fund
• Form 8865 – Return of U.S. Persons With Respect to Certain
Foreign Partnerships
50. Form 3520 – Foreign Trusts & Foreign Gifts
50
• Purpose of the form
• Information reporting
Distributions from foreign trusts
US owner of a foreign trust
Gifts and bequests from foreign persons
• Filed with the US taxpayer’s income tax return
• Mandatory filing obligation with penalties of $10,000 or up to
35% of the fair value of property transferred to or received
from the trust or 5% of the gross value of the trust
51. Form 3520-A – Foreign Trust with U.S. Owner
51
• Purpose of the form
• Separate filing by the foreign trust – not part of the U.S.
owner’s tax return
• Provides details about:
Foreign trust and its P&L and balance sheet
Fair market value of the distributions (if any)
US Owner(s), income attributable to each US owner and
the value of US owner’s interest in trust
• Mandatory – US owner subject to penalty of $10,000 or 5% of
gross value of assets
52. Form 5471 – Controlled Foreign Corporations
52
• Purpose of the form
• Controlled foreign corporation (“CFC”) – More than 50% of vote
or value held by US Shareholders (each with a 10% or greater
voting interest)
• Different filing obligations
Category 2 – US director or officer
Category 3 – Investment into a foreign corporation
Category 4 – Controlling US shareholder
Category 5 – Non-controlling US shareholder
53. Form 5471 – Controlled Foreign Corporations
53
• Form 5471 can be filed on behalf of other taxpayers but such
taxpayers must attached a statement to their tax returns
indicating such.
• Penalties for non-compliance - $10,000 per Form 5471 and
return remains open for audit
54. Form 5471 – Controlled Foreign Corporations
54
Schedule Details Categories
2 3 4 5
General Identification information √ √ √ √
Sch. A Shares on issue by class √ √
Sch. B U.S. Shareholders in foreign corp. √ √
Sch. C,E,F Profit & loss, balance sheet & foreign taxes paid √ √
Sch. G Other investment information √ √ √ √
Sch. H Earnings & Profits √ √
Sch. I Shareholder’s income from foreign corporation √ √
Sch. J Accumulated Earnings & Profits √ √
Sch. M Transactions between controlled entities √
Sch. O, Pt I Investing/selling shareholder information √
Sch. O, Pt II Transaction details of buying/selling stock √
55. Form 5471 – Controlled Foreign Corporations
55
56. Form 8621 – Passive Foreign Investment
Companies
56
• Purpose of the form
• Passive foreign investment company – foreign corporation
with 75% or more passive income or 50% or more passive
income generating assets. Excludes CFCs.
• No dollar threshold or 10% threshold
• Elections for recognizing income
• Draconian regime for taxing income and gains from PFICs
unless elections made to recognize income over term of
investment
• Report income and gains on sales
57. Form 8865: Foreign Partnerships
•Purpose of form
•Requires disclosure of
– Identity of partners
– Affiliates of partnership
– Income statement of partnership
– Balance sheet of partnership
– Transactions between partnership and partners
•Financial penalties and possibility of criminal
prosecution for failure to file form
57
59. Other Options for Obtaining Tax Information
• Internal Revenue Code 6103(e)(1)(B) authorizes either
individual to request “return information” from IRS
regarding a jointly filed return
– “return information” includes the tax return and supporting
schedules/information returns
• Divorced/separated spouses may also request, in writing,
that the IRS disclose details regarding collection activities
undertaken with respect to jointly filed returns (IRC
6103(e)(8))
• Use IRS Forms 4506 or 4506-T, or Freedom of Information
Act, to request this information
59
62. Discovery Checklist
• Form 1040 (tax return) and all schedules/attachments
• FBAR forms
– TD F 90-22.1 (prior to 2014)
– FinCEN Form 114 (starting in 2014)
• Form 8938 (FATCA asset disclosure form)
• Form 3520
• Form 3520-A
• Form 5471
• Form 8621
• Form 8865
62
63. What if you discover that your client has a
secret offshore bank account?
63
64. IRS Offshore Voluntary Disclosure Program
• To date, over 40,000 individuals have come forward and
enrolled, and the U.S. government has collected $5.5 billion.
• IRS reopened program on January 9, 2012.
• Similar to the 2011 program, but with a few significant
differences:
– Open for an indefinite period of time until otherwise announced –
terms of Offshore Voluntary Disclosure Program (“OVDP”) could
change at any time;
– Requires individuals to pay an FBAR penalty of 27.5% (compared to
25% in the 2011 program), may be reduced to 12.5% or 5% in certain
circumstances; and
– 8 year “rolling” look-back period with exclusion of compliant years.
64
65. OVDP
(continued)
•More stringent eligibility requirements:
– U.S. government receipt of taxpayer information from
“John Doe” summons, treaty request, or similar action is
disqualifying event;
– Taxpayers who appeal foreign tax administrator’s decision
to release account information must notify U.S. Attorney
General or be disqualified;
– IRS may in its discretion designate certain classes of
taxpayers ineligible.
65
66. Questions?
Matthew D. Lee
Blank Rome LLP
One Logan Square
Philadelphia, PA 19103
(215) 569-5352
(215) 832-5352 (facsimile)
Lee-M@BlankRome.com
66
G. Daniel Jones
CBIZ MHM, LLC
401 Plymouth Road, Suite 200
Plymouth Meeting, PA 19462
(610) 862-2210
(215) 432-6309 (cell)
Gdjones@cbiz.com
67. Circular 230 Notice
To ensure compliance with IRS Circular 230, you are hereby
notified that any discussion of federal tax issues in this
presentation is not intended or written to be used, and it cannot
be used by any person for the purpose of:
(A) avoiding penalties that may be imposed on them under the
Code; and
(B) promoting, marketing or recommending to another party any
transaction or matter addressed herein.
This disclosure is made in accordance with the rules of Treasury
Department Circular 230 governing standards of practice before
the Service.
67