July 2017 JD Supra

DVD can be an option for a Taxpayer without foreign financial accounts or foreign financial issues.   It is a choice for Taxpayers that are out of domestic compliance, want to come into compliance and inoculate as much as possible against criminal prosecution.   http://www.jdsupra.com/legalnews/here-is-what-you-need-to-know-about-a-66049/