IRS 2013 Budget Proposal Emphasizes International Tax Enforcement
Every year, the President has to submit a budget request to U.S. Congress for federal agencies, including the Internal Revenue Service. In February of [...]
Form 5472 Penalties
In a previous article, we covered the basics of the IRS Form 5472. In this article we will explain the penalties that may apply [...]
Non-Resident Alien Spouse and Joint U.S. Tax Return
This article will cover the options that are available for married couples where one spouse is a non-resident alien and the other is a [...]
Sourcing of Income
The sourcing of income has very important tax consequences for U.S. and foreign taxpayers. The IRS taxes U.S. taxpayers on all income, from any [...]