This listing contains the name of each individual voluntarily giving up their United States citizenship with respect to whom the Secretary received information during the quarter ending December 31, 2020. For purposes of this listing, long-term residents are treated as if they were citizens of the United States who lost citizenship. List for the quarter ending […]

Health Care Consultant Pleads Guilty to Fraud and Tax Evasion Sonja Emery, according to Court Records, used aliases and addresses including “Sonja Lee Robinson,” “Sonjalee Emery-Robinson,” and “Sonjalee Emery,” residing in Georgia, New Jersey, New York, and California.  From 2011 through 2018, Emery falsely represented her professional status, educational background, and work experience to secure […]

Robert F. Smith Background and Non-Prosecution Agreement INTRODUCTION: Mr. Smith in 2020, at the age of 57, entered into a Non-Prosecution Agreement, NPA, with the IRS.   Let’s look at what I believe happened to Mr. Smith to cause his personal and professional life to intersect with potential Criminal Prosecution with the United States Government.  […]

OPERATING ON THE “DARKNET” BRINGS A PENALTY OF $209,144,554. Larry Dean Harmon is a U.S. person residing in Akron, was the creator, administrator, and primary operator of Grams, a darknet website that operated on the onion router (Tor) network and advertised itself as the “Google of the Darkweb”. Grams served as a search engine and […]

United States Financial Action Task Force (FATF) List of Jurisdictions with Strategic Deficiencies in  Anti-Money Laundering Introduction: In 2020, the United States’ Financial Crimes Enforcement Network (FinCEN) issued their advisory to financial institutions of updates to FATF’s list of jurisdictions with strategic anti-money laundering and counter-proliferation financing deficiencies.  FATF continues to monitor compliance with its […]

Legal Requirements for Hemp-Related Business Customers. Introduction: The Financial Crimes Enforcement Network (FinCEN) periodically provides guidance for hemp-related business customers (HRBC).  We will also talk about FinCEN conduct towards HRBC as well as how FinCEN collects and gathers information in relation to both the Bank Secrecy Act and Anti-Money Laundering (BSA/AML) regulatory requirements.  First, we […]

10.82 Expedited suspension (a) When applicable. Whenever the Commissioner, or delegate, determines that a practitioner is described in paragraph (b) of this section, the expedited procedures described in this section may be used to suspend the practitioner from practice before the Internal Revenue Service. (b) To whom applicable. This section applies to any practitioner who, within 5 years prior to the date […]

For this year, 2020, there are some key items to consider involving credits, deductions, and refunds: Recovery Rebate Credit/Economic Impact Payment. Taxpayers who received an Economic Impact Payment should keep their Notice 1444, Your Economic Impact Payment, with their 2020 tax records. You may be eligible to claim the Recovery Rebate Credit  on your tax […]

IRS warns people about a COVID-related text message scam The IRS  is warning people to be aware of a new text message scam. The thief’s goal is to trick people into revealing bank account information under the guise of receiving the $1,200 Economic Impact Payment. Here’s how this scam works: People get a text message […]

How much did Colin Kaepernick actually receive from his “opting out” of the contract with the San Francisco Giants following the 2016 season and the recent  Collective Bargaining Agreement, (CBA), with the NFL.[1]  In a recent interview between Kaepernick’s attorney, Mark Geragos and CNN’s Ana Cabrera, Geragos clarified that the disagreement was resolved through the […]