Impact on Mr. Adelman's IRS Case Defense Practice of 2018 Tax Legislation

Generally speaking, the massive tax law changes emanating from the passage of the Tax Cuts and Jobs Act (TCJA) of 2017, do not impact (m)any of the issues, personalized strategies or procedures arising in my Tax Defense practice. Inaccurate and/or Unfiled Tax returns must be brought into compliance whether identified as part of a Criminal Investigation, Tax Audit, IRS Enforced Collection matter or otherwise. Unpaid taxes if subject to enforced or other IRS Collection efforts must still be properly addressed in a very fact-specific way, utilizing all available IRS Collection Appeal options.

And Foreign Account Compliance via FBARs, Amended Tax Returns and/or related FATCA documents is more vital than ever, with remedies, including the possibility of implementing the very favorable Streamlined Procedures (SDOP) component of the Internal Revenue Services' OVDP (Offshore Voluntary Disclosure Program),available for Mr. Adelman's evaluation.

In Summary little is expected to change because of TCJA in IRS Criminal Tax Investigations,Federal Grand Jury, FBAR/OVDP, Money Laudering or IRS Collection Tax Controversy matters with which Attorney Adelman has been involved for almost 5 Decades.