The 2014 OVDP Pre-clearance: Significant changes
On June 18, 2014, the IRS announced significant (and mostly helpful) changes to all Offshore Voluntary Disclosure Programs (OVDPs). Update February 2017: There have been few pre-clearance changes to speak of since 2014. Once difference is that the IRS says it will start auditing those who filed a pre-clearance and nothing else along with…