By: Amanda Wilson If you have a foreign bank account (or signatory authority on a foreign bank account), you are required to file a Form 114 (commonly called an FBAR) if at any point during the calendar year the combined balance in all of your...

By: Amanda Wilson In response to President Trump's executive order requiring two regulations to be repealed for every new regulation issued and the regulatory freeze memorandum issued on Inauguration Day, an IRS official has stated that the IRS is...

By: Amanda Wilson As I previously discussed (here), President Trump issued an Executive Order requiring government agencies to identify two regulations for repeal for every new regulation that they wish to issue. The initial reaction of this author...

By: Amanda Wilson Yesterday, President Trump signed an executive order that requires government agencies to identify two regulations for repeal for every new regulation that they wish to issue. This order applies to tax regulations (including...