In September 2012, the Internal Revenue Service began another “amnesty/voluntary disclosure” program—this time to help U.S. taxpayers who reside in other countries, many of whom are dual citizens living in the country they consider to be home. The IRS has had several programs to encourage the reporting of offshore income or accounts of U.S. taxpayers who live in the United States. Now, there’s a complementary program focused on U.S. taxpayers who live ...

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