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IRS unveils an updated set of frequently asked questions and answers on IRS's second Offshore Voluntary Disclosure Program, which offers taxpayers a set civil penalty structure and a chance to avoid criminal prosecution if they tell the government about their undisclosed overseas assets. IRS says it would let taxpayers ask for more time to apply for a program to voluntarily disclose their offshore assets, and clarifies that lesser civil penalties could be available for some taxpayers who decide to opt out of that program if they acted in good faith. The changes in the FAQ are beneficial to taxpayers and will encourage more people to come into the program, Josh Ungerman, with Meadows, Collier, Reed, Cousins, Crouch & Ungerman, tells BNA.
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