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Changes to the Offshore Voluntary Disclosure Program

Effective July 1, 2014, the IRS has made changes to its Offshore Voluntary Disclosure Program (“OVDP”), which affects both taxpayers who have offshore accounts that they have yet to disclose to the IRS, as well as those taxpayers that have already entered the OVDP and, because of their circumstances, may qualify in asking for examination under the new 2014 Program.

July 17, 2014

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