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An Overview of IRS NonWillfulness Certification

The Streamlined Offshore Procedures is a program developed by the IRS to allow nonwillful Taxpayers to safely disclose their previously unreported foreign accounts, assets, investments, and income. When it comes to submitting to the Streamlined Domestic Offshore Procedures or Streamlined Foreign Offshore Procedures, one of the most important parts of the submission process is preparing the nonwillful certification form IRS Form 14654 (SDOP) or IRS Form 14653 (SFOP). The nonwillful certification form is required to be included as part of the streamlined submission package. And, while the standalone streamlined procedures have been around for nearly 10 years, the certification form has remained relatively constant during that time. Let's look at seven (7) important facts about making a streamlined submission.