Streamlined Filing Compliance Procedures

Disclaimer: The following IRS Streamlined Procedures material is intended for general information only and not legal or tax advice. Source: IR

Streamlined Filing Compliance Procedures

Purpose:
The Streamlined Procedures offer eligible taxpayers a way to resolve past failures to report foreign financial assets, file required returns and pay related taxes—provided their conduct was non-willful. This program allows for:

Filing amended or delinquent returns
Resolving tax and penalty obligations under simplified terms

Who Qualifies:
Available to individual taxpayers and estates, whether residing in the U.S. or abroad, who meet these conditions:

Non-Willful Conduct Only:
Participants must certify that any failures were due to negligence, inadvertence, mistake, or a good faith misunderstanding of the law.
No Ongoing IRS Investigation:
Taxpayers under IRS civil or criminal examination for any year are ineligible.
Penalties on Prior Quiet Disclosures Apply:
Those who previously filed amended or late returns (“quiet disclosures”) may still use the streamlined procedures, but existing penalties will not be waived.
Valid Taxpayer Identification Number Required:
U.S. citizens and residents should use their Social Security Number; others may use an ITIN or submit Form W-7.

Streamlined vs. VDP:
Taxpayers concerned about willful violations should consult a tax attorney and consider the IRS Voluntary Disclosure Practice (VDP), which provides protection from criminal charges and significant penalties.

How Streamlined Submissions Are Treated:
Returns under the Streamlined (Foreign or Domestic) Procedures are processed like standard filings. No confirmation or IRS closing agreement will be issued. These returns:

Are not automatically audited, but may be reviewed under standard IRS audit procedures
May be checked against third-party information (banks, advisors, etc.)
Are subject to applicable penalties for inaccuracies

Future Compliance:
After completing streamlined procedures, taxpayers are expected to comply with all U.S. tax laws and filing requirements going forward.

Coordination with VDP:
Once a taxpayer uses Streamlined Procedures, they cannot later enter VDP. Similarly, taxpayers who entered VDP after July 1, 2014, cannot switch to Streamlined Procedures. However, those who submitted to VDP before July 1, 2014, without a finalized agreement, may request streamlined penalty treatment by certifying non-willful conduct. The IRS will assess eligibility based on the facts of each case.

We Can Help with your Nationwide Streamlined Procedures

Dual-Licensed Attorney at Law, CPA

Zaher Fallahi, Tax Attorney, CPA, assists clients nationwide with the IRS Streamlined Filing Compliance Procedures, IRS Offers-in-Compromise, Crypto Tax, Including Stolen Crypto, Foreign Gift Tax, and Foreign Inheritance Tax.

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Amir Baradaran Rafii

3 months ago

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1 year ago

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1 year ago

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Response from the owner:Dear Mr. Alagha, Thank you sincerely for your generous recommendation and kind words. I truly appreciate the confidence you placed in me to assist your client with such a complex matter. It was a pleasure collaborating with you—an esteemed tax professional in your own right—and I’m pleased we achieved a successful outcome. Your professionalism and cooperative spirit were key to ensuring a smooth and efficient process. I look forward to the opportunity to work together again in the future. Warm regards, Zaher Fallahi, Attorney at Law, CPA & Team

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1 year ago

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Response from the owner:Dear Harry and the family, Thank you very much for your thoughtful feedback. It was truly a pleasure assisting your family with this important real estate matter. I understand how sensitive these situations can be, especially when they involve our elderly loved ones, and I’m glad I could help bring clarity and resolution. Your valuable cooperation is also appreciated. Please do not hesitate to reach out if I can be of assistance in the future, and I greatly appreciate your recommendation to others. Wishing you and your family all the best. Kind regards, Zaher Fallahi, Esq., CPA

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1 year ago

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BABAK KHATIBLOO

1 year ago

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Response from the owner:Dear Babak: Thank you so much for your kind words and thoughtful review! I'm truly grateful for the opportunity to assist you with your tax and legal matters. It's always my goal to provide clear, comprehensive guidance, and I'm glad to hear that you found the dual perspective as both a lawyer and CPA helpful. Your trust means a lot, and I look forward to continuing to support you whenever you need. Warm regards, Zaher Fallahi, Attorney At Law, CPA and Team

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1 year ago

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Response from the owner:Dear Dr. Sadri: Thank you so much for taking the time to share your experience with respect to taxation of individual and corporations, FBARs, foreign gifts and other international tax matters. We're pleased to have provided you with exceptional support over the years, and we appreciate your trust in our team. We're honored to have clients like you who value precision, professionalism, and proactive solutions. We'll continue striving to deliver top-notch services for you years to come. Thanks again for the recommendation! Respectfully, Zaher Fallahi, Attorney At Law, CPA and Team.

Infinity Air

1 year ago

A great lawyer with a great experience. Thank you Zaher!

Response from the owner:Thank you so much for your kind words! It was an honor meeting you yesterday, and I’m really glad I could assist. Please don’t hesitate to reach out if you have any further questions or need support down the line. Wishing you all the best! Warm regards, Zaher

Ali G.

1 year ago

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Response from the owner:Dear Captain Ali: Thank you so much for your thoughtful and generous review. It was truly a pleasure assisting you with your legal and tax matters involving sale of your international property and compliance with the U.S. Treasury’s Office of Foreign Assets Control (OFAC) Regulations and U.S. International Tax Laws. I’m glad to hear that our guidance helped bring you peace of mind throughout what can indeed be a complex process. Your kind words about my approach and professionalism mean a great deal to me. I’m always committed to providing tailored, clear, and practical legal advice, and I’m grateful for the trust you placed in Zaher Fallahi, Attorney At Law, CPA. Wishing you continued success and all the best in your future endeavors and flights, Captain. Warm regards, Zaher Falahi, Attorney At Law, CPA, and Team

Shahid Alam

1 year ago

I had an excellent experience working with Dr. Zaher Fallahi to recover four years of tax withholdings. His deep knowledge of tax law and clear communication made the process smooth and stress-free. Not only did he help retrieve the withheld amounts, but the IRS also paid additional interest thanks to his thorough handling of the case. I highly recommend his services for anyone dealing with complex tax matters.

Response from the owner:Thank you for your generous words, Mr. Alam. It was truly a privilege to be of service to you. I thoroughly enjoyed working with your esteemed team and felt like an honorary member throughout the process. Your collective determination played a key role in persuading the IRS to resolve the matter in your favor. My warmest regards to you, your team, and the honorable Chairman of the Board. Sincerely, Zaher Fallahi, Tax Attorney, CPA

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1 year ago

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Response from the owner:Thank you so much for your kind words, Georgina. It was truly an honor to serve your remarkable team. Your cooperation, along with George’s unwavering support, played a crucial role in the successful resolution of your IRS case. Wishing continued success to all of you. Warm regards, Zaher Fallahi, Tax Attorney, CPA

Graham Mitchell

1 year ago

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Response from the owner:Wow—has it really been 14 years? It’s truly been an honor to serve you over the years. My associates and I deeply appreciate your continued trust in us, both for tax and legal matters. Thank you for your kind words and for taking the time to share your experience. Warm regards, Zaher Fallahi, Tax Attorney, CPA

Streamlined Filing Compliance Procedures

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