Dambra, Michael; Schonberger, Bryce; Wasley, Charles. Creating visibility: voluntary disclosure by private firms pursuing an initial public offering. Review of Accounting Studies. Sep2024, Vol. 29 ...
On September 28, the IRS ended its 2014 Offshore Voluntary Disclosure Program (“OVDP”). The IRS issued a memorandum—dated November 20, 2018—to announce its new Updated Voluntary Disclosure Practice ...
It’s a problem that arises in many companies – you suddenly discover that an export violation may have occurred within your company. It might be a low level violation or it may be a more serious ...
Forbes contributors publish independent expert analyses and insights. Guinevere Moore is a civil and criminal tax litigator. The Internal Revenue Service announced today that the Voluntary Disclosure ...
Importing has never been riskier. The combination of a high-tariff environment, increasingly sophisticated data analytics by U.S. Customs and Border Protection (CBP), and a tougher penalty posture by ...
Under its policy of voluntary disclosure, the IRS can forbear from referring for criminal prosecution taxpayers who come forward to admit previously unreported tax liabilities. CPAs may be in a ...
The IRS’s Voluntary Disclosure Practice helps taxpayers fix past non-compliance with protections from prosecution. Due to low participation and criticism, the IRS plans to simplify procedures, clarify ...
March 12, 2026 - The U.S. Department of Justice ("DOJ" or the "Department") on March 10 announced a new Corporate Enforcement and Voluntary Disclosure Policy (the "Department-wide CEP" or "Policy") ...
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