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Expert Analysis

Fourth Time's A Charm: IRS Finally Gets Its OVDP Right

Law360, New York (June 26, 2014, 9:40 AM EDT) -- The IRS has for the last several years been focusing on shutting down tax havens. Since at least 2009, it has been using both a carrot (a "favorable" amnesty program) and a stick (threats of criminal prosecution and crippling civil penalties) to get taxpayers residing in the U.S. and abroad to comply with their obligations to report foreign assets and to pay taxes on income generated from those assets....

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