IRS points to better understanding of “non-willful non-compliance”
- Lucy
- US Liaison
In remarks before the U.S. Council for International Business-OECD International Tax Conference on June 3, IRS Commissioner John Koskinen recognized that the “voluntary disclosure” programs designed to punish tax fraud may have been “too focused on those willfully evading their tax obligations (and) not accommodating enough to others who don’t necessarily need protection from criminal prosecution because their compliance failures...