Taxpayers who are non-compliant with reporting their foreign income and/or assets have programs available to come forward and disclose their non-compliance with a reduced penalty structure and limited look-back period. The programs are compared and contrasted along with a discussion as to how best properly construct a disclosure package. Cases studies are used to bring a real-life perspective to these programs and the taxpayers using them.

Learning Objectives

  • Demonstrate proper interview techniques to determine the extent of taxpayer non-compliance.
  • Understand the Delinquent FBAR and International Information Return Submission Procedures and when a taxpayer can use them.
  • Understand the Streamlined Filing Compliance Procedures and when a taxpayer can use them.
  • Describe the concept of “willfulness” in international tax non-compliance and its implications.
  • Demonstrate the ability to correctly construct a disclosure package, including the reasonable cause statement or Streamlined narrative.
  • Understand the other compliance programs and guidance the IRS has put forward for specialized issues.


Your registration includes 2 IRS CE as well as:

  • Downloadable course manual and implementation tools as appropriate. 
  • The opportunity to listen to the optional presenter and the other members of the Compass Tax Educators instructional team during the optional question-and-answer session held during the original recording.

Prerequisite: None

Advanced Preparation: None

Program Level: Intermediate

IRS Program Number for Self-Study On-Demand Webinar: NMVBP-T-00149-20-S

Delivery Method: Self-study/On-demand

Field of Study: Federal Tax Law (IRS)

Credit hours: 2 IRS

Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about the instructor

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our education policies.

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