Streamlined Domestic Offshore Procedures (Spain)

A U.S. citizen (“Client”) held bank accounts and other financial assets in Spain in excess of $10,000 for over 20 years. Client was not aware of their U.S. tax reporting requirements for foreign assets and never reported taxable foreign income on their U.S. tax returns. Client also failed to file FinCEN Form 114 Report of Foreign Bank and Financial Accounts (FBAR). DeWitt Law represented Client before the IRS to reach…