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Diane Publishing Books
Offshore Tax Evasion: IRS Has Collected Billions of Dollars, but May Be Missing Continued Evasion
James R. White (au)
Tax evasion by individuals with unreported offshore financial accounts was estimated by one Internal Revenue Service (IRS) commissioner to be several tens of billions of dollars, but no precise figure exists. IRS has operated four offshore programs since 2003 that offered incentives for taxpayers to disclose their offshore accounts and pay delinquent taxes, interest, and penalties. This report reviewed IRSäó»s second offshore program, the the 2009 Offshore Voluntary Disclosure Program (OVDP). The report (1) describes the nature of the noncompliance of 2009 OVDP participants; (2) determines the extent IRS used the 2009 OVDP to prevent noncompliance; and (3) assesses IRSäó»s efforts to detect taxpayers trying to circumvent taxes, interests, and penalties that would otherwise be owed. Tables and figures. This is a print on demand report.
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