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Harshal Sevak & Co >
26 Feb 2022
Streamlined Domestic Offshore Procedure

Eligibility for the Streamlined Domestic Offshore Procedures In addition to having to meet the general eligibility criteria, individual U.S. taxpayers, or estates of individual U.S. taxpayers, seeking to use the Streamlined Domestic Offshore Procedures described in this section must: (1) fail to meet the applicable non-residency requirement described in the “Eligibility for the Streamlined Offshore...

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