Relief procedures for certain former United States citizens

Terry Hoban and Noelle Abella discuss the IRS’ new Relief Procedures for Certain Former Citizens, and why now may be the most opportune time to consider expatriating from the US.

This time last year the United States (US) Internal Revenue Service (IRS) closed the door to one of its long-running voluntary disclosure programs, wiping away one option for delinquent US taxpayers to come back into compliance.But as the saying goes, ‘when one door closes, another one opens’.What are the new Relief Procedures? The IRS announced new Relief Procedures on 6 September 2019 to support former US citizens to come back into compliance with their US tax filing obligations and avoid a...

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Authors: Terry Hoban, Noelle Abella

Published Date: 12 September 2019