International Tax Attorney - Federal Lawyer

International Tax Attorney

We Assist U.S. and Foreign Residents with All International Tax Matters Involving the IRS and IRS CI

Alina Veneziano
Attorney Alina Veneziano
International Tax Attorney & CPA Team Lead
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Nick Oberheiden
Attorney Nick Oberheiden
International Tax Attorney Team Lead
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Both U.S. and foreign citizens can owe reporting (and payment) obligations to the Internal Revenue Service (IRS) regardless of where they live. As more people live and work abroad, and as more companies do business across borders, international tax compliance is becoming a growing concern for the IRS. With cross-border non-compliance contributing significantly to the federal tax gap, the IRS is prioritizing enforcement in this area—targeting both businesses and individuals for underreporting, underpayment, and other tax-related violations.

The IRS’s Criminal Investigation division (IRS CI) is prioritizing international tax compliance as well. As its name suggests, IRS CI investigates suspected criminal violations of the Internal Revenue Code and other federal statutes. While international tax audits from tax authorities can expose individuals and businesses to liability for back taxes, interest, and civil monetary penalties, IRS CI investigations can expose targets to criminal fines and prison time.

Our International Tax Practice

Within our international tax practice, we represent U.S. and foreign citizens in all matters involving the IRS and IRS CI as international tax counsel. This includes assisting taxpayers with federal tax compliance as well as providing representation for audits, investigations, and litigation. Our international tax attorneys regularly assist clients with international tax law matters including (but not limited to):

International Income Tax Compliance (U.S. Citizens)

United States citizens who live or work abroad must be careful to ensure that they continuously meet their obligations to the IRS and follow tax laws. As a general rule, U.S. citizens are subject to federal taxation on income from all sources, regardless of whether those sources are in the U.S. or another country. However, understanding U.S. citizens’ cross-border income tax obligations can be incredibly complex; and, while a good-faith mistake isn’t enough to warrant criminal prosecution, it is enough to trigger liability for back taxes, interest, and civil penalties.

Residency and Source of Income Disputes (International Taxpayers)

Along with representing U.S. citizens regarding international income tax compliance, we also represent international taxpayers who owe obligations to the IRS. We provide comprehensive compliance representation, and we also provide representation for residency and source of income disputes. These disputes are common; and, if you do not owe reporting or payment obligations to the IRS, disputing the agency’s determination of your residency or source of income could be essential for avoiding unnecessary liability.

FATCA and FBAR Compliance

Under federal law, U.S. taxpayers have an obligation to report their offshore accounts and other foreign financial assets in most cases. Just like U.S.-source income, this is true even if no tax is due. Under the Foreign Account Tax Compliance Act (FATCA), U.S. taxpayers must report their foreign financial assets to the IRS using Form 8938, while the Bank Secrecy Act obligates U.S. taxpayers to report their offshore accounts using the Report of Foreign Bank and Financial Accounts (FBAR).

Many U.S. taxpayers will need to file both Form 8938 and an FBAR annually. Our international tax lawyers can help you understand your FATCA and FBAR compliance obligations, offer international tax planning advice, and assist with submitting all necessary filings.

FATCA and FBAR Defense

We also defend U.S. taxpayers who are facing allegations of FATCA and FBAR non-compliance. These allegations can expose taxpayers to substantial penalties—including criminal penalties in some cases. If you are facing an audit or investigation related to your (or your company’s) offshore accounts or other foreign financial assets, it is important that you speak with an experienced international tax lawyer as soon as possible.

Streamlined Filing Compliance Procedures

If you are behind on your FATCA or FBAR filings and are not yet facing an international tax audit or investigation, you may be able to avoid scrutiny by submitting a streamlined filing. The IRS’s Streamlined Filing Compliance Procedures provide a means for U.S. taxpayers living both domestically and abroad to come into compliance voluntarily. To be eligible to submit a streamlined filing, taxpayers must be able to certify that their FATCA or FBAR violations were non-willful.

IRS CI Voluntary Disclosure Practice

If you need to correct a FATCA or FBAR violation and you cannot certify that the violation was non-willful, you may need to submit a voluntary disclosure to IRS CI instead of submitting a streamlined filing to the IRS. Since submitting a voluntary disclosure involves acknowledging a willful violation of federal law, this is a sensitive matter that requires experienced legal representation. An international tax attorney at Oberheiden P.C. can help you determine if making a voluntary disclosure is in your best interests; and, if so, your international tax lawyer can deal with IRS CI on your behalf.

International Tax Audits and Investigations

A significant portion of our federal tax practice involves representing individuals and businesses in IRS audits and investigations. This includes audits and investigations involving international tax matters. If you have received an audit notice from the IRS or a subpoena or target letter from IRS CI, we strongly encourage you to speak with one of our international tax attorneys as soon as possible.

International Tax Litigation (Audit Appeals and Criminal Defense)

We also regularly represent clients in international tax litigation, including IRS audit appeals and criminal prosecutions involving alleged tax law violations. If you need to challenge the outcome of an international tax audit, or if you have been served with a grand jury subpoena related to your cross-border tax obligations, we can use our experience to help protect you by all means available.

Put our highly experienced team on your side

Dr. Nick Oberheiden
Dr. Nick Oberheiden

Founder

Attorney-at-Law

Lynette S. Byrd
Lynette S. Byrd

Former DOJ Trial Attorney

Partner

Brian J. Kuester
Brian J. Kuester

Former U.S. Attorney

Amanda Marshall
Amanda Marshall

Former U.S. Attorney

Local Counsel

Joe Brown
Joe Brown

Former U.S. Attorney

Local Counsel

John W. Sellers
John W. Sellers

Former Senior DOJ Trial Attorney

Linda Julin McNamara
Linda Julin McNamara

Federal Appeals Attorney

Aaron L. Wiley
Aaron L. Wiley

Former DOJ attorney

Local Counsel

Roger Bach
Roger Bach

Former Special Agent (DOJ)

Chris Quick
Chris J. Quick

Former Special Agent (FBI & IRS-CI)

Michael S. Koslow
Michael S. Koslow

Former Supervisory Special Agent (DOD-OIG)

Ray Yuen
Ray Yuen

Former Supervisory Special Agent (FBI)

About the International Tax Lawyers and Consultants at Oberheiden P.C.

International tax matters are unique, complex, and high-risk. As a result, experienced legal representation is essential. Here is why U.S. taxpayers around the world trust the international tax attorneys at Oberheiden P.C.:

  • Former White-Collar Prosecutors and IRS CI Special Agents – Our defense team includes former white-collar prosecutors and IRS CI Special Agents.
  • Experience Representing Clients in the U.S. and Abroad – We have extensive experience representing clients in the U.S. and abroad.
  • Experience Handling High-Stakes IRS and IRS CI Matters – Our experience includes successfully representing clients in numerous high-stakes federal civil and criminal matters.
  • Defense Practice Focused on Federal Controversies – Unlike most other law firms, our defense practice focuses on representing clients in federal controversies, including international tax matters.
  • Clear Communication, Strategic Advice, and Effective Representation – We prioritize clear communication with our clients, and we provide strategic advice and effective representation focused on protecting our clients as cost-effectively as possible.

FAQs: Resolving International Tax Matters with the IRS (or IRS CI)

Does the IRS Enforce International Tax Compliance?

Yes, the IRS enforces U.S. and foreign citizens’ federal tax obligations regardless of where they live. The IRS also works with its counterparts in other countries to conduct cross-border international tax enforcement investigations.

What Are the Penalties for Failing to Report Foreign-Source Income to the IRS?

The penalties for failing to report foreign-source income to the IRS depend on whether the penalties are civil or criminal in nature. While taxpayers facing unfavorable international audit determinations can be held liable for back taxes, interest, and civil monetary penalties, criminal investigations can lead to fines and prison time.

What Are the Penalties for Failing to File an FBAR or Form 8938?

The penalties for failing to file an FBAR or Form 8938 can also be civil or criminal in nature. Civil enforcement actions involving non-willful violations can lead to substantial fines, while criminal prosecutions under FATCA and the Bank Secrecy Act can lead to fines and prison time. As a result, when facing allegations of FATCA or FBAR non-compliance, a key defense strategy is often to focus on ensuring that the inquiry remains civil in nature.

What Should I Do if I Am Facing an International Tax Audit or Investigation?

If you are facing an international tax audit or investigation involving the IRS or IRS CI, you should engage an experienced international tax lawyer as soon as possible. These are complex and high-risk law enforcement proceedings, so it is essential to have highly experienced defense counsel on your side. At Oberheiden P.C., our international tax lawyers can provide representation on an emergency basis if necessary.

When Should I Engage an International Tax Attorney?

There are several circumstances in which it is important to engage an experienced international tax lawyer. If you have questions about international tax compliance, or if you need to proactively resolve an international tax violation, working with an experienced attorney can be essential for avoiding costly mistakes. If you are facing an IRS audit or international tax fraud investigation, engaging experienced counsel is a critical first step toward executing an effective defense.


Contact Us to Speak with a Senior International Tax Attorney for Free

If you have questions or concerns about international tax compliance, or if you are facing scrutiny from the IRS or IRS CI related to your (or your company’s) international tax filings, we strongly encourage you to contact us for more information. To schedule a complimentary initial consultation with a senior international tax lawyer at Oberheiden P.C. as soon as possible, call 888-680-1745 or tell us how we can reach you online today. 

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