In her midyear report to Congress back in June, the National Taxpayer Advocate noted that of some 73 million calls the IRS received, only about one in 10 actually reached an IRS employee, around the same percentage as had been reported during the previous tax season. But the time the…

The news that banks in the Netherlands will not, in fact, be obliged to begin requiring their U.S. person account-holders to have U.S. Taxpayer Identification Numbers (TINs), such as Social Security numbers, as of Sept 1, has (unsurprisingly) been welcomed by such TIN-lacking U.S. persons in that country. (Particularly since…

The announcement in June that the U.S. Supreme Court had at last agreed to consider a case involving Foreign Bank Account Reports has been welcomed around the world by American expats, tax lawyers and others, many of whom had argued that the court's involvement was long overdue.