Kevin E. Packman is a Partner in our Miami office.

Attorney Kevin Packman discusses options taxpayers may consider when faced with filing an international information return after the Internal Revenue Service's due date. The process can be used by individuals or businesses who have reasonable cause for not filing the reports on time, are not under examination by the IRS and have not already been contacted by the agency about the delinquent returns.

"The delinquent information return filing procedure is really the best option available," Mr. Packman said.

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