William Byrnes' Tax, Wealth, and Risk Intelligence

William Byrnes (Texas A&M) tax & compliance articles

What’s WIth the Offshore Voluntary Disclosure Program’s “Non-Willful” Narratives?

Posted by William Byrnes on January 26, 2015

International Financial Law Prof Blog

the IRS’s 2015 versions of the two streamlined procedures OVDP forms (Form 14653 and Form 14654) require taxpayers to “provide a “narrative statement of facts” explaining their failure to disclose their offshore assets, or the agency …. read about it on International Financial Law Prof Blog


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