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From:
International Tax Attorney | IRS Offshore Voluntary Disclosure
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The IRS to Remove VDP Willfulness Checkbox in New Form
https://www.goldinglawyers.com/the-irs-will-remove-vdp-willfulness-checkbox-in-updated-form/
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The IRS Will Remove VDP Willfulness Checkbox in Updated Form. GOLDING & GOLDING, BOARD-CERTIFIED TAX LAWYER SPECIALIST.