The IRS and ICE have signed a Memorandum of Understanding (MOU) that allows the IRS to share taxpayer information such as names, addresses, and tax data, with ICE for immigration-related criminal enforcement of individuals...more
There have been some interesting developments of late with respect to the ownership of real property in parts of the English-speaking world. For example, Canada has imposed a temporary ban on the purchase of such property by...more
US Congress will be giving the Internal Revenue Service (IRS) $79.6 billion over the next 10 years in an effort to put the agency back on the path to effective and efficient tax administration. The money will find lots of...more
It is a fact that the phenomenon of human migration has been a major force in the history of the world. Indeed, among the themes that have remained constant during my years of practice, there are two that may be...more
On April 21, 2020, the Internal Revenue Service issued Rev. Proc. 2020-20 to provide relief to certain non-US individuals who experience travel disruptions from leaving the United States caused by COVID-19. Pursuant to Rev....more