201811.09
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Delinquent International Information Return Submission Procedures

Delinquent International Information Return Submission Procedures: When a person has unreported accounts, assets or investments, but does not have unreported income requiring changes to a tax return filing, the person may qualify for the Delinquent International Information Return Submission Procedures (DIIRSP). These procedures are difficult to qualify for, because if a person has sufficient unreported…