¡Los Estados Unidos y Costa Rica tienen un Nuevo Acuerdo de Intercambio de Información Fiscal! LinkedIn

November 2018

El 20 de abril del 2018, los Gobiernos de Costa Rica y los Estados Unidos firmaron una nueva versión de su   https://www.jdsupra.com/legalnews/los-estados-unidos-y-costa-rica-tienen-72398/

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The US and Costa Rica have a New Tax Information Sharing Agreement!

November 2018

On April 20, 2018, the Governments of Costa Rica and the U.S.A. signed a new version of their   https://www.jdsupra.com/legalnews/the-us-and-costa-rica-have-a-new-tax-77866/

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Banquero Irá a la Cárcel por FATCA

November 2018

El 11 de Noviembre del 2018, el Departamento de Justicia de los EE. UU. (“DOJ”) informó que el banquero Adrian Baron, https://www.jdsupra.com/legalnews/banquero-ira-a-la-carcel-por-fatca-21137/

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Banker will go to jail over FATCA

November 2018

On September 11, 2018, the US Department of Justice (DOJ) reported that banker Adrian Baron https://www.jdsupra.com/legalnews/banker-will-go-to-jail-over-fatca-24456/

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What is your Work Status? Employee or Independent Contractor?

October 2018

Worker classification or work status has an effect on how a Taxpayer will pay federal income taxes, social security and Medicare taxes,  https://www.jdsupra.com/legalnews/what-is-your-work-status-employee-or-16657/

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Condominium Owner? How to spot problems with your HOA

October 2018

Statistics show that most Condo owners do not attend Board of Directors (BOD) meetings and avoid involvement  with HOA issues. As a result,  https://www.jdsupra.com/legalnews/condominium-owner-how-to-spot-problems-86694/

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Tax Fraud and the Element of Willfulness

October 2018

Tax fraud is often defined as an intentional wrongdoing on the part of a Taxpayer with the specific purpose of evading a tax known or believed owed. Tax fraud requires:    https://www.jdsupra.com/legalnews/tax-fraud-and-the-element-of-willfulness-31839/

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Don’t forget about your Right to Retain Representation

October 2018

Taxpayers have a Taxpayers Bill of Rights: ten fundamental rights available to them when dealing with the IRS.  They are:   https://www.jdsupra.com/legalnews/don-t-forget-about-your-right-to-retain-27313/

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CPAs: To Host or Not to Host

October 2018

A CPA providing “Hosting Services” to “attest” clients could potentially threaten a CPA’s independence.   https://www.jdsupra.com/legalnews/cpas-to-host-or-not-to-host-88622/

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Understating Form W-7 and the ITIN

October 2018

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for Social Security Numbers (SSNs).   https://www.jdsupra.com/legalnews/understating-form-w-7-and-the-itin-31274/

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In or Out of the Bank?

October 2018

With whom we do business can be critical to combating identity theft, financial fraud, money laundering and terrorism.  Vetting individuals and entities is necessary for preventing financial crimes.    https://www.jdsupra.com/legalnews/in-or-out-of-the-bank-67853/

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IRS gives Internal Revenue Manual Voluntary Disclosure Consideration if…….

October 2018

When IRS reviews a criminal tax case, consideration is given to various factors such as whether a voluntary disclosure was made, whether prosecution exists, the health, age and mental condition of the Taxpayer and whether a solicitation of tax returns

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