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Latest News & Tips

IRS Stops Automatic Penalties for Late Forms 3520 that Report Foreign Gifts, Revises Penalty Policy for Forms 3520 and 3520-A

  IRS Commissioner Danny Werfel announced at a tax conference on October 24 that the IRS has ceased its practice of automatically imposing penalties for late submissions of Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, that report foreign gifts in Part IV. The commissioner noted that, […]

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