MY PRACTICES
BUSINESS & CORPORATE TAXATION
INTERNATIONAL TAX PLANNING
ESTATE, GIFT & GENERATION-SKIPPING TAX
TAX REVIEW & CORRECTIVE FILINGS
U.S. TAX RETURNS & COMPLIANCE
IRS AUDITS, DISPUTES & COLLECTION
FOREIGN ACCOUNTS & ASSET DISCLOSURES
TAX RESIDENCY & EXPATRIATION
BUSINESS & CORPORATE TAXATION
The tax consequences of a business decision extend beyond the company’s current return. Entity selection, financing, owner compensation, distributions, and the terms of an eventual sale affect both the business and its owners. I advise entrepreneurs, closely held businesses, and corporate groups on these interconnected issues, evaluating proposed arrangements before implementation and reviewing existing structures when ownership, operations, or commercial objectives change.
ENTITY SELECTION AND TAX CLASSIFICATION
I compare the tax consequences of operating through a disregarded entity, partnership, S corporation, or C corporation, taking into account the owners’ eligibility and tax status, anticipated earnings, reinvestment plans, and exit objectives. An LLC’s legal form does not by itself determine its federal income-tax treatment. The classification rules under Treasury Regulations §§301.7701-2 and 301.7701-3, together with any applicable elections, determine how the entity is treated for federal tax purposes.
The analysis addresses taxation at the entity and owner levels, the treatment of losses, employment-tax obligations, and the consequences of changing classification. Where S corporation treatment is contemplated, I examine the shareholder and capital-structure requirements under IRC §1361 and the election requirements under §1362. The resulting recommendations connect the chosen tax treatment with the company’s governing documents, ownership arrangements, and actual operations.
OWNER COMPENSATION, DISTRIBUTIONS, AND FINANCING
Payments between a business and its owners require careful classification and documentation. I advise on salaries, distributions, shareholder loans, capital contributions, and payments for services or the use of property. For S corporations, this includes evaluating reasonable compensation for shareholder-employees before treating payments as non-wage distributions. For C corporations, I examine the distribution rules under IRC §§301 and 316, including the relevance of earnings and profits and the shareholder’s stock basis.
Financing decisions also affect the availability of deductions and the tax treatment of repayments. I review whether an arrangement supports treatment as debt or equity, the terms of related-party funding, and potential limitations on interest deductions under IRC §163(j). The objective is to align the agreements, accounting treatment, and tax reporting with the substance of the transaction.
CAPITAL CONTRIBUTIONS, ACQUISITIONS, AND REORGANIZATIONS
Contributing property to a business, admitting an investor, or transferring assets between entities can create tax consequences even when little or no cash changes hands. I evaluate whether a proposed contribution qualifies for nonrecognition under IRC §351 or §721, as applicable, and examine the treatment of liabilities, ownership changes, and the resulting tax basis.
For acquisitions and dispositions, I compare asset and equity transactions, assess the allocation of consideration, and review the tax provisions of the transaction documents. Where a corporate reorganization is proposed, I analyze the applicable requirements under IRC §368 and related provisions rather than assuming that a transaction described commercially as a merger is tax-free. This work helps identify tax costs, structural alternatives, and implementation requirements before the parties commit to the transaction.
BUSINESS SUCCESSION, DISTRIBUTIONS, AND LIQUIDATION
A change in ownership or the winding up of a business requires coordinated analysis of company-level and owner-level consequences. I advise on shareholder redemptions, distributions of appreciated property, transfers of business interests, and corporate liquidations. Depending on the structure, the analysis may involve IRC §§302, 311, 331, and 336, together with the rules governing the owners’ basis and the character of recognized income or loss.
The engagement may produce a written tax analysis, a comparison of alternative structures, recommendations for transaction documents, or preparation of agreed filings and elections. Where the business operates across state or national borders, I identify the additional issues requiring coordination with the company’s accountants or other advisers.
INTERNATIONAL TAX PLANNING
Cross-border business and investment decisions can create tax obligations in several countries at once. Differences in entity classification, income sourcing, recognition rules, and treaty treatment may produce double taxation or liabilities that are not apparent from the transaction documents alone. I advise individuals, entrepreneurs, and corporate groups on the U.S. tax consequences of international operations, evaluating alternative structures in light of their commercial purpose, ownership, and anticipated movement of income and capital.
FOREIGN BUSINESSES AND INVESTORS WITH U.S. CONNECTIONS
For foreign owners conducting business with or through the United States, I analyze whether their activities constitute a U.S. trade or business and whether particular income is effectively connected with that activity. This includes examining the functions performed in the United States, the involvement of employees and agents, contractual arrangements, and the location of services. The analysis addresses IRC §§864, 871, and 882 and, where applicable, the permanent-establishment and business-profits provisions of an effective tax treaty.
I also assess the treatment of dividends, interest, royalties, rents, and other payments to foreign persons, including withholding obligations under IRC §§1441 and 1442. For businesses operating through partnerships, the analysis may involve the separate withholding rules under §1446. Recommendations address both the recipient’s tax position and the payer’s documentation, withholding, and reporting responsibilities.
U.S. OWNERS OF FOREIGN BUSINESSES AND INVESTMENTS
For U.S. taxpayers holding foreign companies or investments, I evaluate whether income must be recognized before profits are distributed and how later distributions or dispositions will be treated. The work includes controlled foreign corporation analysis under IRC §§951–965, including Subpart F and the net CFC tested income rules under §951A. Where relevant, I assess the availability and consequences of a §962 election for an individual shareholder and deductions under §250.
Foreign investment funds and other passive holdings require separate consideration under the passive foreign investment company rules in IRC §§1291–1298. I examine entity classification, ownership history, available information, and potential elections before recommending an investment structure or reporting approach. The analysis considers current income, future distributions, disposition of the investment, and the records needed to support the chosen treatment.
TAX TREATIES AND RELIEF FROM DOUBLE TAXATION
Treaty benefits depend on the particular agreement, its current status, and the taxpayer’s eligibility. I review residence, beneficial ownership, limitation-on-benefits provisions, saving clauses, and the character of the income before recommending a treaty position. Where a position requires disclosure, I assess the applicable requirements under IRC §6114 and the related Treasury Regulations.
I also analyze foreign tax credits under IRC §§901 and 904, including the creditability of foreign taxes, income categories, sourcing, and timing differences. A tax paid abroad does not necessarily offset the corresponding U.S. liability in full or in the same year. Planning therefore examines the combined effect of both systems, with foreign-law conclusions coordinated with counsel or tax advisers in the relevant jurisdiction.
INTERCOMPANY TRANSACTIONS AND MOVEMENT OF CAPITAL
For related businesses operating across borders, I advise on the tax treatment and documentation of services, royalties, loans, cost allocations, and transfers of property. IRC §482 and the associated Treasury Regulations provide the framework for evaluating whether controlled transactions reflect arm’s-length results. I review the agreements alongside the functions performed, assets used, and risks assumed by each entity, coordinating economic analysis where appropriate.
Moving assets or business operations abroad can also implicate IRC §367, while dividends, financing arrangements, and the return of invested capital require their own analysis. For qualifying U.S. corporate operations serving foreign markets, I assess the potential application of the foreign-derived deduction eligible income provisions under §250. The objective is to compare the tax consequences of commercially workable alternatives and identify the conditions necessary to implement them.
Depending on the assignment, the work may produce a written opinion, a comparison of structures, recommendations for intercompany agreements, or a coordinated implementation plan. Tax recommendations are considered alongside relevant corporate, banking, and sanctions requirements, with the scope of any additional analysis agreed in advance.
ESTATE, GIFT & GENERATION-SKIPPING TAX
Transferring wealth during life or at death requires coordinated consideration of transfer taxes, income-tax consequences, ownership, and family objectives. I advise individuals, families, business owners, and fiduciaries on the federal estate, gift, and generation-skipping transfer tax rules under Chapters 11, 12, and 13 of the Internal Revenue Code. The analysis addresses both domestic arrangements and cross-border situations involving foreign beneficiaries, noncitizen spouses, or assets held in several countries.
LIFETIME GIFTS AND FAMILY TRANSFERS
I evaluate proposed gifts of cash, securities, real estate, and business interests, including the consequences of transferring property outright or through a trust. The analysis considers the gift-tax rules under IRC §§2501 and 2511, the annual exclusion under §2503(b), and the applicable credit and exclusion provisions. A transfer exceeding the annual exclusion may require reporting and use of the donor’s available exclusion without necessarily producing an immediate tax payment.
For married donors, I assess whether gift splitting under §2513 is available and appropriate. For education and medical support, I examine whether direct payments qualify for the exclusion under §2503(e). Gifts in trust require particular attention to the present-interest requirements of Treasury Regulation §25.2503-3 and the rights actually granted to beneficiaries. Recommendations address the terms of the transfer, supporting documentation, valuation, and required gift-tax returns.
ESTATE TAX EXPOSURE AND SUCCESSION PLANNING
Estate-tax planning begins with identifying the property and interests potentially included in the gross estate. I review outright ownership, jointly held assets, life insurance, trust interests, and prior transfers involving retained rights or control. This includes evaluating IRC §§2036 and 2038, under which transferring legal title may fail to remove an asset from the taxable estate if specified interests or powers are retained.
I assess available deductions and elections, including the marital and charitable deductions under §§2056 and 2055 and portability of a deceased spouse’s unused exclusion under §2010(c). The work also considers liquidity, anticipated tax payments, and the consequences of retaining or transferring closely held business interests. Where state estate or inheritance taxes may apply, those obligations are examined separately and coordinated with the federal analysis.
TRUSTS AND GENERATION-SKIPPING TRANSFERS
Trust arrangements require analysis of who retains control, who receives the economic benefit, and when a transfer becomes complete for tax purposes. I advise on the tax consequences of proposed trust provisions, funding transactions, distributions, and retained interests, including the special valuation rules under IRC §2702 where applicable. The review connects the intended tax treatment with the trust’s operative terms and administration.
Transfers benefiting grandchildren or other skip persons may also implicate the generation-skipping transfer tax under IRC §§2601–2664. I evaluate the classification of the transfer, the trust’s inclusion ratio, and allocation of the GST exemption under §§2631 and 2632. Automatic-allocation rules and elections to apply or disapply them require attention: the intended result should be confirmed against the trust documents, transfer history, and filed returns.
INTERNATIONAL ESTATES AND NONCITIZEN FAMILY MEMBERS
For international families, I distinguish income-tax residence from domicile for estate and gift tax purposes under Treasury Regulations §§20.0-1(b) and 25.2501-1(b). Citizenship, domicile, asset location, and applicable treaties can materially change the scope of U.S. transfer taxation. For nonresident noncitizens, I analyze the estate-tax rules under IRC §§2101–2108 and the separate gift-tax rules under §2501, recognizing that the two regimes do not treat every asset identically.
Transfers to a noncitizen spouse require separate consideration of §2523(i) and, for estate-tax marital deduction planning, the qualified domestic trust provisions under §2056A. I also assess reporting obligations associated with foreign gifts, inheritances, and trusts, coordinating with foreign advisers where local succession or tax law affects the proposed arrangement.
VALUATION, TAX BASIS, AND REPORTING
A transfer-tax benefit must be considered alongside the recipient’s future income-tax position. I compare the basis rules for lifetime gifts under IRC §1015 with those for qualifying property acquired from a decedent under §1014, including relevant exceptions. This comparison is particularly important for appreciated real estate, investment portfolios, and family businesses that may later be sold.
The engagement may include a written analysis, comparison of transfer strategies, review of proposed documents, or preparation of agreed estate and gift tax filings. Where valuation is material, I coordinate with qualified appraisers and examine the assumptions supporting the reported value. The resulting recommendations address the immediate transfer, subsequent administration, and the family’s longer-term ownership objectives.
TAX REVIEW & CORRECTIVE FILINGS
An omitted disclosure, unsupported deduction, or incorrectly reported transaction can affect several returns and tax years. Before submitting corrections, it is necessary to establish what happened, identify the applicable rules, and determine the appropriate procedure. I conduct internal tax reviews for individuals and businesses, assess previously filed returns, and develop corrective approaches supported by the underlying records and the client’s circumstances.
INTERNAL TAX REVIEW AND DOCUMENTATION
I examine tax returns alongside accounting records, transaction documents, bank and brokerage statements, and relevant correspondence. The review identifies inconsistencies, missing information, and positions requiring further substantiation. Depending on the assignment, it may address income recognition, expense classification, owner transactions, asset basis, payroll treatment, or reporting across related entities.
The recordkeeping requirements under IRC §6001 provide an important foundation for this work. I evaluate whether the available documentation supports the reported treatment and identify additional evidence needed to explain material transactions. For businesses, the review may also include reconciliation of accounting and tax records and recommendations for improving the preparation and approval process. Where financial-statement tax provisions are involved, I coordinate the legal analysis of tax positions with the company’s accounting advisers.
AMENDED RETURNS AND REFUND CLAIMS
When a filed return contains an error, I determine the affected forms, periods, and taxpayers before recommending a correction. A change to one item may alter loss carryovers, credits, basis, owner-level reporting, or state tax obligations. The work therefore considers the connected consequences rather than treating each amendment as an isolated filing.
For potential refunds, I examine the filing and payment chronology under IRC §§6511 and 6513. The deadline for submitting a claim and the limitation on the amount recoverable require separate attention. Where a refund depends on an unresolved event or legal issue, I assess whether a protective claim is appropriate and what it must contain to preserve the asserted grounds. The applicable procedure is selected for the taxpayer and issue involved; an amended income-tax return is not the correct mechanism for every adjustment.
OMITTED FOREIGN INCOME AND DISCLOSURES
Unreported foreign accounts, companies, trusts, or investments require an assessment of both income-tax and information-reporting obligations. I identify the missing filings, reconstruct the relevant ownership and transaction history, and evaluate the circumstances that led to the omission. The analysis includes prior advice, information supplied to preparers, earlier disclosures, and any contact from the IRS or other authorities.
Where appropriate, I assess eligibility for the IRS Streamlined Filing Compliance Procedures, applicable delinquent-filing procedures, or the IRS Criminal Investigation Voluntary Disclosure Practice. These procedures have different eligibility requirements and consequences. In particular, a certification of non-willfulness must be supported by the actual facts. The choice of procedure is evaluated before submitting returns, explanations, or certifications.
PENALTY EXPOSURE AND REQUESTS FOR RELIEF
Correcting a return does not automatically resolve associated penalties. I analyze the statutory basis for potential or assessed penalties and the relief available for each violation. This may include reasonable-cause provisions under IRC §6651, the reasonable-cause and good-faith standards under §6664(c) and Treasury Regulation §1.6664-4, or applicable administrative relief.
A request for relief requires a supported explanation of the relevant circumstances. I review the chronology, the taxpayer’s efforts to comply, the information available at the time, and any professional advice received. Where reliance on an adviser is relevant, I examine the scope of that advice and the facts disclosed to the adviser. The resulting submission addresses the particular penalty and its governing standard.
CORRECTIVE ACTION AND FOLLOW-THROUGH
The engagement may produce a written findings report, a prioritized correction plan, amended or delinquent filings, or a documented request for penalty relief. If an examination or other proceeding is already underway, proposed corrections are coordinated with the response to the tax authority and the applicable procedural requirements.
Where the review identifies recurring weaknesses, I recommend changes to documentation, information collection, and review procedures. The objective is to address the identified errors, establish a supported reporting position, and reduce the likelihood that the same issue will recur.
U.S. TAX RETURNS & COMPLIANCE
A tax return brings together financial records, legal classifications, elections, and disclosure obligations. I prepare and review U.S. tax returns for individuals, businesses, trusts, and estates, with particular attention to complex transactions, international activity, and substantial investment holdings. The work begins by identifying the taxpayer’s filing obligations, the applicable reporting periods, and the information necessary to establish a supported tax position.
INDIVIDUAL RETURNS AND INVESTMENT INCOME
For individual clients, I analyze income from employment, business activities, securities, digital assets, rental properties, and other investments. The review addresses filing status, the character and source of income, available deductions and credits, and the treatment of significant transactions. Income-tax filing requirements under IRC §6012 are considered together with the substantive rules governing the items reported.
Investment reporting often requires more than transferring figures from brokerage statements. I examine acquisition costs, adjustments to basis, holding periods, and transaction history where these affect the calculation of gain or loss. Depending on the assets involved, the analysis may include capital-loss limitations under IRC §§1211 and 1212, wash-sale adjustments under §1091, or the distinction between investment and business activity. Foreign income and related credits are coordinated with the client’s other U.S. reporting obligations.
BUSINESS, TRUST, AND ESTATE RETURNS
For businesses, I prepare returns consistent with the entity’s tax classification, ownership, and operations. The work may include corporate returns, partnership returns and Schedules K-1, or business schedules reported directly by an owner. I review the treatment of revenue, expenses, depreciation, financing, capital contributions, and distributions, identifying matters that require clarification before the return is completed.
For trusts and estates, the analysis includes income retained by the fiduciary, distributions to beneficiaries, and the allocation of tax obligations under Subchapter J of the Internal Revenue Code. Where accounting records are maintained by another professional, I coordinate the information needed for the agreed filings and identify book-to-tax adjustments. Federal and state returns are addressed within the expressly agreed scope.
ELECTIONS, DISCLOSURES, AND UNCERTAIN POSITIONS
Tax elections can affect both the current return and subsequent years. I evaluate available elections, their filing requirements, and their consequences before recommending an approach. Depending on the matter, this may involve entity treatment, depreciation, foreign income, or other provisions requiring a timely election or supporting statement.
Where a reporting position presents legal uncertainty, I assess the relevant authority, factual support, and disclosure requirements. This includes considering Form 8275 or, for a position contrary to a Treasury Regulation, Form 8275-R. The analysis takes account of the applicable accuracy-related penalty standards under IRC §6662 and the reasonable-cause and good-faith provisions of §6664. Disclosure is evaluated as part of the reporting decision; it does not establish the substantive correctness of a position or eliminate every potential penalty.
SUBSTANTIATION AND CONSISTENT REPORTING
The recordkeeping obligations under IRC §6001 support the preparation process. I review the documentation needed to substantiate material income items, deductions, credits, and transactions, including heightened substantiation requirements where applicable. Missing records, inconsistent statements, and differences between the client’s information and third-party reporting are addressed before filing where practicable.
For clients with several entities, investment accounts, or reporting jurisdictions, I coordinate the treatment of related items across the agreed returns. This includes reviewing whether payments, ownership interests, distributions, and tax attributes are reflected consistently. Separate information returns are identified alongside income-tax filings so that the absence of tax due does not cause a reporting obligation to be overlooked.
DEADLINES, CLIENT APPROVAL, AND FILING
The engagement defines the returns and periods covered, the documents the client must provide, and responsibility for filing and payment arrangements. Where an extension is appropriate, I address the applicable requirements under IRC §6081 and assess anticipated payments separately: an extension to file generally does not extend the time to pay. Estimated-tax obligations are considered where included in the assignment.
Prepared returns are provided for the client’s review and authorization before submission. Material assumptions and unresolved questions are identified, and filing confirmations are retained where available. If preparation reveals an issue involving earlier years or requiring additional legal analysis, I explain the proposed next steps and agree on the scope before expanding the work.
IRS AUDITS, TAX DISPUTES & COLLECTION
An IRS examination, proposed assessment, or collection notice requires a response tailored to the issue and the procedural stage. I represent individuals and businesses in dealings with the IRS, evaluate the legal and factual basis of disputed liabilities, and develop an approach to contesting or resolving them. The work begins with the notices, filing history, payment records, and applicable deadlines, followed by an assessment of the available administrative and judicial remedies.
EXAMINATIONS AND RESPONSES TO IRS REQUESTS
During an examination, I review the issues identified by the IRS, organize supporting records, and prepare responses explaining the taxpayer’s position. The analysis addresses the substantive tax rules, the documentation supporting the return, and the scope of requests made under the IRS’s examination authority, including IRC §7602. Where a request is unclear or unusually broad, I address its relevance and scope while coordinating an appropriate response.
The work may involve disputed deductions, income recognition, business transactions, owner compensation, foreign income, or information reporting. I assess weaknesses in the available evidence, identify additional records or explanations, and communicate with the examining personnel within the agreed representation. If the examination raises potential fraud or criminal-exposure concerns, the response strategy requires separate assessment before further substantive submissions.
ADMINISTRATIVE APPEALS AND DEFICIENCY DISPUTES
When the IRS proposes an adjustment, I evaluate whether to pursue resolution with the examination team or seek review by the IRS Independent Office of Appeals under IRC §7803(e). This may involve preparing a written protest, developing the factual record, and presenting legal arguments addressing both the proposed adjustment and the risks of litigation.
A statutory notice of deficiency requires separate attention to the petition requirements under IRC §6213. I review the notice, relevant dates, and available grounds for challenging the determination, and assess whether Tax Court proceedings are appropriate. Continuing discussions with the IRS should not be treated as a substitute for preserving an applicable filing deadline. The scope of any court representation is established separately for the relevant proceeding.
REFUND CLAIMS AND RECOVERY OF OVERPAYMENTS
For taxes already paid, I assess whether an administrative refund claim is available and identify the grounds and supporting documentation required. IRC §6511 governs important filing and recovery limitations, while §6513 affects the treatment of certain filing and payment dates. The review therefore considers the actual chronology rather than calculating a deadline from the tax year alone.
Where administrative resolution is unsuccessful, I evaluate potential refund litigation under IRC §7422, including the applicable payment requirements and the limitation period under §6532. The work addresses the relationship between the administrative claim and the grounds that may later be pursued in court. Any litigation engagement is defined according to the forum, procedural requirements, and issues in dispute.
PENALTIES, LIENS, AND LEVIES
A penalty assessment requires analysis distinct from the underlying tax. I examine whether the penalty applies, whether the amount has been calculated correctly, and whether statutory or administrative relief is available. Depending on the penalty, the work may include developing a reasonable-cause submission, addressing reliance on professional advice, or challenging the factual basis for the assessment.
For federal tax liens and proposed levies, I review the notices and the availability of Collection Due Process procedures under IRC §§6320 and 6330. Representation may include challenging the appropriateness of a collection action, presenting collection alternatives, and determining whether the underlying liability may be contested in that proceeding. Judicial review of a CDP determination is addressed under §6330(d), which provides for review by the U.S. Tax Court.
PAYMENT ARRANGEMENTS AND COLLECTION ALTERNATIVES
Where a liability is established, I assess the available means of resolving it in light of the client’s financial circumstances and compliance history. These may include installment agreements under IRC §6159, offers in compromise under §7122, or consideration of currently not collectible status. Each option requires a separate evaluation of eligibility, financial disclosures, and ongoing obligations.
The analysis includes assets, income, necessary expenses, outstanding returns, and the remaining collection period, including events that may affect its calculation. I prepare and support the agreed proposal, address requests for additional information, and explain the consequences of acceptance or default. The objective is a legally supported resolution that reflects the client’s circumstances and the remedies available at the particular stage of the matter.
FOREIGN ACCOUNTS & ASSET DISCLOSURES
Foreign bank accounts, investments, companies, and trusts can create U.S. reporting obligations independently of whether they generate taxable income. I help individuals and businesses identify the disclosures applicable to their foreign holdings, determine the relevant filing categories, and prepare the required reports. The analysis considers ownership, control, signature authority, transactions, and asset values rather than relying solely on how an account or entity is described abroad.
FOREIGN FINANCIAL ACCOUNTS: FBAR AND FORM 8938
I assess foreign-account reporting under the Bank Secrecy Act, including 31 U.S.C. §5314 and 31 C.F.R. §1010.350. This involves reviewing whether the client is a covered U.S. person, has a financial interest in or signature authority over reportable accounts, and meets the aggregate reporting threshold. The review may encompass bank and brokerage accounts and other financial arrangements whose classification requires examination of the underlying terms.
The FBAR, filed with FinCEN, is evaluated separately from Form 8938 reporting under IRC §6038D. The two regimes differ in their covered persons, assets, thresholds, and filing procedures. I determine whether one or both apply and coordinate the disclosures with the client’s income-tax returns, including situations where a reportable foreign asset is held outside a financial account.
FOREIGN COMPANIES, PARTNERSHIPS, AND BRANCHES
Ownership of a foreign business may require information reporting even when no distribution is received. I analyze the entity’s classification for U.S. tax purposes, the client’s direct and indirect interests, changes in ownership, and relevant transactions. Depending on the facts, the applicable provisions may include IRC §§6038, 6038B, and 6046 and the associated Treasury Regulations.
The work may include Forms 5471, 8858, 8865, or 926, with the filing obligation determined by the particular reporting category. Foreign disregarded entities and foreign branches require separate consideration from corporations and partnerships. I identify the financial statements, ownership records, and transaction details needed for the relevant forms and coordinate information obtained from foreign accountants or company administrators.
FOREIGN TRUSTS, GIFTS, AND INHERITANCES
Transactions involving foreign trusts require analysis of the arrangement’s classification, the client’s role, and the nature of contributions or distributions. I assess reporting under IRC §6048, including applicable Forms 3520 and 3520-A, and examine the information needed from trustees to support the U.S. filings. A structure’s foreign-law designation does not by itself resolve its treatment under U.S. tax law.
I also review reporting associated with gifts and inheritances received from foreign persons under IRC §6039F. The analysis considers the identity and relationship of the transferors, aggregation requirements, and whether the transfer is properly characterized as a gift, inheritance, trust distribution, or another type of receipt. Supporting records are reviewed to establish the source and nature of the property received.
FOREIGN FUNDS AND INVESTMENT HOLDINGS
Foreign mutual funds, investment companies, and other pooled arrangements may require analysis under the passive foreign investment company rules in IRC §§1291–1298. I review the investment’s legal structure, available financial information, ownership period, and transaction history to determine whether Form 8621 reporting and related tax calculations are required.
The work also addresses the interaction between investment-specific reporting and broader foreign-asset disclosures. Where an election is being considered, I assess its availability, supporting information, and consequences for the relevant years. Foreign pension, insurance, and savings arrangements are reviewed according to their actual terms and applicable law, rather than assumed to receive the same treatment as comparable U.S. products.
COORDINATED REPORTING AND DOCUMENTATION
The engagement may produce an asset-by-asset reporting analysis, a document request tailored to the required forms, or preparation of agreed disclosures. I reconcile account values, ownership information, and reported transactions across filings and identify material gaps before submission. Where prior-year omissions emerge, the appropriate corrective procedure is assessed separately.
Foreign-asset tax reporting is also distinguished from banking and sanctions compliance. If an account or holding raises a separate sanctions issue, I identify the need for additional analysis rather than treating a tax filing as authorization for the underlying activity. The objective is a consistent, documented reporting position that reflects the client’s actual interests and obligations.
TAX RESIDENCY & EXPATRIATION
Moving to or leaving the United States can change the taxation of income, investments, business interests, and family assets. Immigration status, physical presence, treaty residence, and state domicile can produce different results and must be examined separately. I advise individuals and business owners on establishing their tax status, planning transactions around a change of residence, and addressing the reporting and tax consequences of expatriation.
DETERMINING U.S. TAX RESIDENCY
I analyze federal income-tax residence under IRC §7701(b), including the green-card and substantial-presence tests, applicable exceptions, and residency starting and ending dates. The review considers travel records, immigration history, the purpose of U.S. visits, and connections to other countries. Where relevant, I assess the closer-connection exception, excluded days of presence, and the statements or forms needed to support the claimed treatment.
For individuals treated as residents by more than one country, I examine the applicable treaty’s residence provisions and the requirements of Treasury Regulation §301.7701(b)-7. A treaty-based position requires attention to its effect on income taxation, information reporting, and any separate expatriation consequences. State residency and domicile are reviewed independently because a federal or treaty position does not necessarily determine state tax treatment.
PRE-IMMIGRATION AND DEPARTURE PLANNING
Before a change of residence, I evaluate the timing and consequences of proposed asset sales, distributions, compensation payments, and changes in business ownership. The analysis considers how entering or leaving the U.S. tax system may affect foreign companies, investment funds, trusts, pensions, and appreciated property. Transactions are assessed under both the existing and anticipated tax status, with foreign-law issues coordinated with advisers in the relevant jurisdiction.
Planning also addresses the records needed to establish acquisition costs, ownership history, and the character of future receipts. Moving to the United States does not generally reset the income-tax basis of existing assets to their arrival-date value. Identifying embedded gains and potential reporting obligations before the move can therefore be an important part of the engagement.
TERMINATING RESIDENCE AND ASSESSING EXPATRIATION
Departure from the United States does not, by itself, terminate every form of U.S. tax residence. I review the steps and dates relevant to ending residence under IRC §7701(b), including the treatment of lawful permanent residents and any treaty position. The work distinguishes an ordinary change in tax residence from an expatriation subject to IRC §877A.
For individuals relinquishing U.S. citizenship or ending long-term resident status, I determine whether the expatriation rules apply. Long-term resident status generally involves lawful permanent residence in at least eight of the preceding fifteen taxable years, including the termination year, subject to the applicable counting rules. I then evaluate the covered-expatriate tests, including net worth, average annual net income-tax liability, and certification of compliance with federal tax obligations for the five preceding taxable years. Available statutory exceptions are examined separately.
EXIT TAX AND SPECIAL ASSET RULES
For a covered expatriate, IRC §877A generally applies a deemed-sale regime to property covered by its mark-to-market rules immediately before expatriation. I review the assets, supporting valuations, tax basis, available exclusion, and potential elections to estimate the resulting liability. The analysis identifies which interests fall within that regime and which require separate treatment.
Deferred compensation, specified tax-deferred accounts, and interests in nongrantor trusts are subject to special rules under §877A(c)–(f). I examine account terms, distribution rights, and payer or trustee information to determine the applicable treatment and documentation, including Form W-8CE where required. These issues are assessed before the expatriation date where possible, because elections, notices, and transaction timing can materially affect the result.
EXPATRIATION REPORTING AND CONTINUING OBLIGATIONS
I prepare or coordinate the agreed departure-year returns and Form 8854 reporting under IRC §6039G, including the information supporting the compliance certification. Where prior-year omissions are identified, I evaluate the appropriate corrective procedure and its relationship to the proposed expatriation. Continuing annual reporting, withholding, and U.S.-source income obligations are considered separately; expatriation does not necessarily end all U.S. tax responsibilities.
Planning also considers future gifts and bequests to U.S. recipients. IRC §2801 can impose tax on certain transfers from covered expatriates, requiring attention to the recipient’s position and applicable reporting. The engagement may produce a written residency analysis, an expatriation assessment, an estimated tax calculation, or a coordinated filing and implementation plan.
INITIAL INQUIRY AND CONFLICT CHECK
The process begins with a brief description of your situation and a conflict-of-interest check. Please identify the main issue, the countries and tax years involved, and any approaching deadline. If you have received a notice from the IRS or another authority, mention the type of notice and the stated response date.
PLEASE DO NOT INCLUDE TAX RETURNS, BANK STATEMENTS, IDENTIFICATION DOCUMENTS, SOCIAL SECURITY OR TAXPAYER IDENTIFICATION NUMBERS, ACCOUNT NUMBERS, OR OTHER SENSITIVE INFORMATION IN YOUR INITIAL EMAIL OR CONTACT-FORM SUBMISSION. A general description is sufficient at this stage. After initial screening, I will identify the documents needed and arrange an appropriate secure method of delivery. Passwords and authentication codes should not be provided.
PRELIMINARY REVIEW AND SCOPE OF FURTHER WORK
Following the conflict check, a fixed $100 fee applies to the preliminary review. This covers the time devoted to considering the information submitted and determining whether I can offer further assistance. THE REVIEW IS NOT A LEGAL CONSULTATION AND DOES NOT INCLUDE A LEGAL OPINION, A TAX CALCULATION, OR AN ACTION PLAN. PAYMENT DOES NOT GUARANTEE ACCEPTANCE OF THE MATTER. The process and applicable terms are explained on the Initial Inquiry page.
If further assistance can be offered, I propose an appropriate scope of work and fee. Depending on the matter, this may involve a consultation, a written tax analysis, transaction planning, preparation or correction of returns, or representation before a tax authority. Document requests are tailored to the agreed assignment and supplemented as necessary.
ANALYSIS AND AGREED STAGES
Each engagement is organized around the questions to be answered and the work to be delivered. Planning assignments may involve comparing structures and their tax consequences; reporting assignments require identifying the relevant filings and supporting information; disputes require examination of the government’s position, the available evidence, and the procedural options. Findings and recommendations are provided in the format specified in the engagement agreement.
If the work reveals additional issues, the proposed scope, fees, and sequence are discussed before the assignment expands. Separate entities, tax years, jurisdictions, or transactions may require distinct analysis. Where an accountant, appraiser, foreign adviser, or other professional is needed, responsibilities and coordination arrangements are established for that stage.
DEADLINES AND RESPONSIBILITY FOR ACTION
Filing, payment, election, refund, and appeal deadlines require separate attention. Their application depends on the relevant returns, transactions, payments, notices, and procedural history. When an engagement is agreed, I identify the deadlines within its scope and establish responsibility for the required actions.
Sending an inquiry, providing documents, or paying the preliminary-review fee does not engage me to prepare returns, respond to an authority, commence proceedings, or protect a deadline. Those responsibilities arise only under a separate written engagement agreement covering the relevant work. If a deadline is approaching, do not postpone necessary action while awaiting the outcome of the preliminary review.
REQUEST AN INITIAL REVIEW
Contact Kutuzov & Associates, P.C. with a short description of your tax question, the relevant countries and years, and any known deadline. Indicate whether you need advice on a proposed transaction, assistance with reporting or past errors, or representation in an existing dispute. Please wait for secure-delivery instructions before sending confidential records.
HOW THE WORK PROCEEDS
Viacheslav Kutuzov
New York Attorney & Counselor-at-Law (6192033)
admitted to practice before the IRS (No.00144810-EA)
55 Broadway, Floor 3, New York, New York 10006
Phone: +1 646 8374669
