Gray's summary of the IRS Offshore Voluntary Disclosure Program.
Gray International (Gray) is an international network of public accounting and consulting firms based in the U.S., Hong Kong, China and Europe. Gray was started over 10 years ago in the U.S. (via its predecessor) and took the form of Gray International in 2013 as the result of the networking of multiple independent practices and professionals.
Gray provides international accounting and compliance solutions in the U.S., Americas, Asia and Europe. Gray focuses on U.S. accounting, tax, and governmental compliance for multinational companies, investors, U.S. persons living overseas and foreign investors and companies investing in or moving to the U.S.
Gray also consults on compliance with U.S. laws for businesses and financial institutions overseas such as the Foreign Corrupt Practices Act (FCPA) and the Foreign Account Tax Compliance Act (FATCA), the IRS Offshore Voluntary Disclosure Program, and the Program for Non-Prosecution Agreements or Non-Target letters for Swiss Banks.
Grays principals, partners, and employees have served clients worldwide. Gray has offices in Geneva, Hong Kong, Seattle, Shanghai and plans to open an office in Singapore in late 2013.
Grays U.S. public accounting firm (Gray CPA, PC) is registered with the U.S. Public Company Accounting Oversight Board and is a member of the American Institute of Certified Public Accountants and the Center for Audit Quality.
For more information about us, please visit us at:
www.grayintl.com
1. U.S. OFFSHORE VOLUNTARY DISCLOSURES
Overview of the 2012 U.S. IRS OVDP
International
Accounting &
Compliance
GENEVA
|
HONG
KONG
|
SEATTLE
|
SHANGHAI
3. WHO WE ARE
OUR
PROFILE
Gray
International
(“Gray”)
is
an
international
network
of
public
accounting
and
consulting
Iirms
based
in
the
U.S.,
Hong
Kong,
China
and
Europe.
Gray
was
started
over
10
years
ago
in
the
U.S.
(via
its
predecessor)
and
took
the
form
of
Gray
International
in
2013
as
the
result
of
the
networking
of
multiple
independent
practices
and
professionals.
Gray
provides
international
accounting
and
compliance
solutions
in
the
U.S.,
Americas,
Asia
and
Europe.
Gray
focuses
on
U.S.
accounting,
tax,
and
governmental
compliance
for
multinational
companies,
investors,
U.S.
persons
living
overseas
and
foreign
investors
and
companies
investing
in
or
moving
to
the
U.S.
Gray
also
consults
on
compliance
with
U.S.
laws
for
businesses
and
Iinancial
institutions
overseas
such
as
the
Foreign
Corrupt
Practices
Act
(FCPA)
and
the
Foreign
Account
Tax
Compliance
Act
(FATCA),
the
IRS
Offshore
Voluntary
Disclosure
Program,
and
the
Program
for
Non-‐
Prosecution
Agreements
or
Non-‐Target
letters
for
Swiss
Banks.
Gray’s
principals,
partners,
and
employees
have
served
clients
worldwide.
Gray
has
ofIices
in
Geneva,
Hong
Kong,
Seattle,
Shanghai
and
plans
to
open
an
ofIice
in
Singapore
in
late
2013.
Gray’s
U.S.
public
accounting
Iirm
(Gray
CPA,
PC)
is
registered
with
the
U.S.
Public
Company
Accounting
Oversight
Board
and
is
a
member
of
the
American
Institute
of
CertiIied
Public
Accountants
and
the
Center
for
Audit
Quality.
For
more
information
about
us,
please
visit
us
at:
www.grayintl.com
International
Accounting &
Compliance
4. WHAT WE DO
OUR SERVICES
AUDIT AND ATTEST SERVICES
INTL. FORENSIC ACCOUNTING
U.S. TAX COMPLIANCE
U.S. FATCA COMPLIANCE
INTL. TAX STRUCTURING
U.S. FCPA COMPLIANCE
International
Accounting &
Compliance
5. WHAT WE DO
OUR
PRACTICE
AREAS
AUDIT
AND
ATTEST
SERVICES
INTL.
FORENSIC
ACCOUNTING
U.S.
TAX
COMPLIANCE
Our
experienced
auditors
provide
extensive
experience
auditing
public
and
private
companies
in
the
developed
and
developing
markets.
Let
us
put
our
extensive
experience
operating
in
the
U.S.,
Asia,
Europe
and
the
Americas
to
work
for
you.
Our
forensic
accounting
services
are
designed
to
providing
vigilance
before
the
fact,
reconstructing
and
tracing
records
after
the
fact,
and
preparing
for
trial
once
the
Iindings
are
made.
Our
team
of
experts
are
available
for
worldwide
engagement.
U.S.
FATCA
COMPLIANCE
INTL.
TAX
STRUCTURING
Gray
provides
extensive
U.S.
tax
compliance
solutions
to
clients
worldwide.
We
work
with
individuals,
family
ofIices,
investors,
Iinancial
institutions,
multinational
companies
and
domestic
(U.S.)
businesses.
Let
us
guide
you
through
the
maze
of
complex
U.S.
tax
compliance.
No
single
piece
of
U.S.
legislation
will
have
a
larger
impact
on
foreign
Iinancial
institutions
and
intermediaries
in
the
next
5
years
as
FATCA.
Let
us
help
you
assess
how
this
will
impact
your
organization
and
how
to
implement
a
practical,
affordable
solution.
In
today’s
global
landscape
international
tax
structuring
and
planning
has
never
been
more
important.
From
transfer
pricing,
treaty
compliance,
withholding
minimization,
estate
planning
and
domiciliation,
to
pre-‐residency
tax
planning
Gray
is
ready
to
help
you
navigate
this
difIicult
terrain.
U.S.
FCPA
COMPLIANCE
Widespread
globalization
brings
increased
risks
of
corrupt
practices,
and
correspondingly,
an
increase
in
FCPA
enforcement,
penalties
and
prosecutions.
Let
Gray
help
you
prepare
and
implement
appropriate
controls
to
protect
your
organization
from
violations.
International
Accounting &
Compliance
6. WHERE WE WORK
GEOGRAPHIC AREAS OF EXPERIENCE
Greenland
Alaska
Iceland
Canada
USA
Bahamas
Mexico
Belize
Guatemala
El
Salvador
Cuba
Honduras
Nikaragua
Dom.
Rep.
Jamaica
Venezuela
Costa
Rica
Guyana
Panama
Columbia
Suriname
Fr.
Guyana
Ecuador
Brazil
Peru
Norway
Sweden
Russia
Great
Germany
Belarus
Ireland
Britain
Poland
Ukraine
Kazazhstan
France
Mongolia
Romania
Uzbekistan
Kyrgysistan
Italy
North
Korea
Spain
Portugal
Turkey
Tajikistan
Japan
Greece
Syria
Turkmenistan
China
South
Korea
Tunisia
Lebanon
Iraq
Iran
Afghanistan
Morocco
Bhutan
Israel
Nepal
Qatar
Algeria
Libya
Pakistan
Saudi
Westsahara
Taiwan
Egypt
Myanmar
Arabia
U.A.E
India
Laos
Eritrea
Oman
Mauritania
Bangladesh
Mali
Niger
Vietnam
Chad
Senegal
Yemen
Sudan
Cambodia
Burkina
Guinea
Philippines
Nigeria
Thailand
Ethiopia
Sierra
Leone
C.A.R.
Kamerun
Somalia
Malaysia
Liberia
Togo
Uganda
Ghana
Cote
d‘Ivoire
Gabun
D.
R.
Kenya
Congo
Indonesia
Tanzania
R.
Congo
Angola
Bolivia
Paraguay
Finland
Namibia
Zambia
Papua
New
Guinea
Mozambique
Zimbabwe
Botswana
Madagascar
Australia
Swaziland
South
Africa
Chile
Uruguay
Argenena
Lesotho
New
Zealand
International
Accounting &
Compliance
7. THE 2012 U.S. IRS OFFSHORE
VOLUNTARY DISCLOSURE
PROGRAM
A BRIEF OVERVIEW
International
Accounting &
Compliance
8. THE 2012 PROGRAM
The
2012
Offshore
Voluntary
Disclosure
Program
(“OVDP”)
is
a
limited
federal
income
tax
amnesty
program
for
U.S.
taxpayers
who
have
used
undisclosed
foreign
accounts
and
undisclosed
foreign
entities
to
avoid
or
evade
tax.
Once
a
taxpayer
successfully
completes
the
program,
the
taxpayer
escapes
certain
severe
civil
and
criminal
penalties.
Without
the
program
potential
civil
penalties
penalties
can
far
exceed
the
balance
of
the
foreign
assets
or
accounts,
and
the
criminal
penalties
can
result
in
federal
prosecution
and
jail
time.
The
taxpayer
completes
the
program
by
fully
and
truthfully
reporting
the
offshore
assets
and
income,
Iiling
amended
returns,
foreign
account
and
asset
declarations
(and
other
disclosures)
and
paying
the
following
penalties
(note:
certain
circumstances
may
qualify
a
taxpayer
for
reduced
penalties):
The
OVDP
Penalty
based
on
27.5%
of
the
highest
combined
value
of
the
taxpayer’s
previously
unreported
foreign
Iinancial
accounts
and
certain
other
assets
(in
limited
cases
this
may
be
reduced
to
15%
or
5%):
• Pay
all
previously
unpaid
taxes
associated
with
the
undisclosed
Iinancial
accounts
and
assets
•
Pay
IRC
§
6662(a)
accuracy-‐related
penalty
of
20%
of
the
amount
of
the
unpaid
tax
•
Pay
IRC
§
6651(a)(1)
failure
to
Iile
penalties
(if
applicable)
•
Pay
IRC
§
6651(a)(2)
failure
to
pay
penalties
(if
applicable)
•
Pay
interest
on
unpaid
taxes
International
Accounting &
Compliance
9. WHY MAKE A VOLUNTARY DISCLOSURE?
Taxpayers
with
undisclosed
foreign
accounts
or
entities
should
(in
most
cases)
make
a
voluntary
disclosure
because
it
enables
them
to
become
compliant,
avoid
substantial
civil
penalties
and
generally
eliminate
the
risk
of
criminal
prosecution.
Making
a
voluntary
disclosure
also
provides
the
opportunity
to
calculate
with
a
reasonable
degree
of
certainty,
the
total
cost
of
resolving
all
offshore
tax
issues.
Taxpayers
who
do
not
submit
a
voluntary
disclosure
run
the
risk
of
detection
by
the
IRS
and
the
imposition
of
substantial
penalties,
including
the
fraud
penalty
and
information
return
penalties
which
may
exceed
the
value
of
the
account,
and
an
increased
risk
of
criminal
prosecution.
The
Internal
Revenue
Services
(“IRS”
and
“Service”)
and
U.S.
Department
of
Justice
(“DOJ”)
have
ever
increasing
access
to
foreign
account
information
via
treaties
and
legal
action,
that
and
the
implementation
of
the
Foreign
Account
Tax
Compliance
Act
(“FATCA”)
and
Foreign
Financial
Asset
Reporting
(new
IRC
§
603D)
will
mean
more
and
more
undisclosed
accounts
will
be
subject
to
discovery
and
reporting.
Recent
DOJ
wins
in
countries
like
Switzerland,
Lichtenstein
and
other
jurisdictions
known
for
bank
secrecy
(that
was
legally
protected)
means
that
more
and
more
foreign
account
information
is
being
actively
disclosed
and
made
available
to
U.S.
authorities.
International
Accounting &
Compliance
10. POTENTIAL CRIMINAL PENALTIES
Taxpayers
with
undisclosed
foreign
accounts
or
entities
and
income,
can
face
prosecution
for
the
following
criminal
matters
if
the
IRS
examines
them:
•
Tax
evasion
(26
U.S.C.
§
7201).
This
can
carry
a
prison
term
of
up
to
Iive
years
and
a
Iine
of
up
to
$250,000.
•
Filing
a
false
return
(26
U.S.C.
§
7206(1)).
This
can
carry
a
prison
term
of
up
to
three
years
and
a
Iine
of
up
to
$250,000.
•
Failure
to
Iile
an
income
tax
return
(26
U.S.C.
§
7203).
This
can
carry
a
prison
term
of
up
to
one
year
and
a
Iine
of
$100,000.
•
Criminal
penalties
for
FBAR
violations
(31
U.S.C.
§
5322).
This
can
carry
a
prison
term
of
up
to
ten
years
and
criminal
penalties
of
up
to
$500,000.
International
Accounting &
Compliance
11. POTENTIAL CIVIL PENALTIES
Taxpayers
with
undisclosed
foreign
accounts
or
entities
and
income,
can
face
the
following
civil
penalties
if
discovered:
•
Penalty
for
failure
to
Iile
the
Form
TD
F
90-‐22.1
(Report
of
Foreign
Bank
and
Financial
Accounts),
as
high
as
the
GREATER
of
$100,000
or
50%
of
the
value
of
the
total
balance
of
the
account
–
PER
VIOLATION
(31
U.S.C.
§
5321(a)(5))
[note:
non-‐willful
violations
that
the
IRS
determines
were
not
due
to
reasonable
cause
are
subject
to
a
$10,000
penalty
per
violation].
•
Beginning
with
the
2011
tax
year,
a
penalty
for
failing
to
Iile
form
8938
reporting
the
Taxpayer’s
interest
in
certain
foreign
Iinancial
assets,
including
Iinancial
accounts
(I.R.C.
§
603D)
–
$10,000
PER
Violation
and
$10,000
added
per
month
for
each
month
the
failure
continues
beginning
90
days
after
the
taxpayer
is
notiIied
of
the
delinquency,
up
to
a
maximum
of
$50,000
per
return.
•
A
penalty
for
failing
to
Iile
form
3520,
Annual
Return
to
Report
Transaction
with
Foreign
Trusts
and
Receipt
of
Certain
Foreign
Gifts
–
the
GREATER
of
$10,000
or
35
percent
of
the
gross
reportable
amount,
and
in
the
case
of
gifts,
an
additional
penalty
of
5%
of
the
gift
per
month
up
to
a
maximum
penalty
of
25%
of
the
Gifts.
•
A
penalty
for
failing
to
Iile
Form
3520-‐A,
Information
Return
of
Foreign
Trust
With
a
U.S.
Owner
(I.R.C.
§
6048(b)
–
the
penalty
for
each
one
of
these
returns
is
the
GREATER
of
$10,000
or
5%
of
the
gross
value
of
the
trust
assets
determined
to
be
owned
by
a
United
States
person.
•
A
penalty
for
failing
to
Iile
Form
5471,
Information
Return
of
U.S.
Returns
with
Respect
to
Certain
Foreign
Corporations
I.R.C.
§§
6035,
6038
and
6046)
–
$10,000
per
violation
and
$10,000
each
month
after
90
days
that
the
taxpayer
is
notiIied
of
the
delinquency,
up
to
a
maximum
of
$50,000
per
return.
•
A
penalty
for
failing
to
Iile
Form
926,
Return
by
a
U.S.
Transferor
of
Property
to
a
Foreign
Corporation
(I.R.C.
§
6038B)
–
10%
of
the
value
of
the
property
transferred
up
to
a
maximum
of
$100,000
per
return,
with
no
limit
if
the
failure
to
report
the
transfer
was
intentional.
International
Accounting &
Compliance
12. POTENTIAL CIVIL PENALTIES (cont.)
•
A
penalty
for
failing
to
Iile
Form
8865,
Return
of
U.S.
Persons
With
Respect
to
Certain
Foreign
Partnerships.
(I.R.C.
§§
6038,
603B
and
6046A)
-‐
$10,000
penalty
for
failure
to
Iile
each
return,
with
an
additional
penalty
of
$10,000
added
per
day
90
days
after
the
taxpayer
is
notiIied
of
the
delinquency,
up
to
a
maximum
of
$50,000
per
return
and
10%
of
the
value
of
any
transferred
property
that
is
not
reported
subject
to
a
$100,000
limit.
•
Fraud
penalties
imposed
under
IRC
§§
6651(f)
or
6663.
Where
an
underpayment
of
tax,
or
a
failure
to
Iile
a
tax
return,
is
due
to
fraud,
the
taxpayer
is
liable
for
penalties
that,
although
calculated
different,
essentially
amount
to
75%
of
the
unpaid
tax.
•
A
penalty
for
failing
to
pay
the
amount
of
the
tax
shown
on
the
return
under
IRC
§
6651(a)
(2)
of
5%
of
the
balance
due
plus
and
additional
5%
for
each
month
of
a
fraction
thereof
during
which
the
failure
continues
may
be
imposed,
not
to
exceed
25%.
•
A
penalty
for
failing
the
pay
the
amount
of
tax
shown
on
the
return
under
IRC
§
6651(a)(2)
of
.5%
of
the
amount
of
the
tax
shown
on
the
return,
plus
an
additional
.5%
for
each
additional
month
or
fraction
thereof
that
the
amount
remains
unpaid,
not
exceeding
25%.
•
An
accuracy-‐related
penalty
on
underpayments
imposed
under
IRC
§§
6662,
depending
on
which
component
of
the
accuracy
penalty
is
applicable
the
penalty
can
be
20
to
40%
of
the
tax.
International
Accounting &
Compliance
13. ELIGIBILITY
Taxpayers
(both
individuals
and
entities)
who
have
undisclosed
offshore
accounts
or
assets
and
meet
the
requirements
of
IRM
9.5.11.9
are
eligible
to
apply
for
IRS
Criminal
Investigation’s
OVDP.
In
general
terms,
Taxpayers
with
the
following
characteristics
are
NOT
eligible:
• Taxpayers
whom
the
IRS
has
initiated
a
civil
examination,
regardless
of
whether
it
relates
to
undisclosed
foreign
accounts
or
undisclosed
foreign
entitles.
• Taxpayers
whose
accounts
or
assets
were
funded
through
illegal
sources.
• Taxpayers
that
the
IRS
or
DOJ
have
obtained
(under
a
John
Doe
Summons,
treaty
request,
or
similar
action)
evidence
of
the
Taxpayer’s
non-‐compliance
(note:
a
Taxpayer
concerned
that
a
party
subject
to
a
John
Doe
summons,
treaty
request
or
similar
action,
will
provide
information
about
him/her
to
the
IRS
should
apply
to
make
a
voluntary
disclosure
as
soon
as
possible.
• A
Taxpayer
appeals
a
foreign
tax
administrator’s
decision
authorizing
the
providing
of
account
information
to
the
Service
and
fails
to
serve
the
notice
as
required
under
existing
law
(see
18
U.S.C.
3506).
• The
IRS
may
announce
that
certain
taxpayer
groups
that
have
or
had
accounts
at
speciIic
Iinancial
institutions
will
be
ineligible
due
to
U.S.
government
actions
in
connection
with
the
speciIic
Iinancial
institution.
International
Accounting &
Compliance
14. WHAT IS REQUIRED?
For
the
8
year
disclosure
period
(note:
speciIic
rules
apply
to
instances
whereby
a
Taxpayer
was
compliant
in
some
years
during
the
disclosure
period)
the
Taxpayer
must
do
the
following
(note:
among
other
disclosures
and
submissions):
• Disclose
the
previously
unreported
foreign
assets
and
income.
• Disclose
persons
who
helped
hide
the
foreign
assets
and
income,
such
as
advisors,
bankers,
attorneys,
accountants,
business
associates
and
family
members.
• File
amended
federal
income
tax
returns.
• Pay
previously
unpaid
taxes
and
penalties
as
detailed
earlier.
• File
amended,
or
corrected
information
returns
and
disclosures
(such
as
the
Treasury
Department’s
Report
of
Foreign
Financial
Accounts
TD
F
90-‐22.1,
IRS
form
8938
(statement
of
speciIied
foreign
Iinancial
assets),
IRS
form
8621
(for
investments
in
passive
foreign
investment
companies),
IRS
form
926
(for
transfers
of
cash
or
other
property
to
foreign
corporations),
IRS
form
8865
(for
investments
in
foreign
controlled
partnership),
and
IRS
form
5471.
International
Accounting &
Compliance
15. WHAT IS THE PROCESS?
1.
2.
3.
Pre-‐clearance:
Information
about
the
Taxpayer
is
provided
to
the
IRS
Criminal
Investigation
Division
(“IRS
CI”)
along
with
a
request
for
pre-‐clearance
to
make
an
application
under
the
program.
The
IRS
then
notiIies
that
Taxpayer
if
they
are
preliminarily
eligible
(this
is
NOT
a
binding
position
of
the
IRS
and
may
be
revoked
at
any
time).
The
Taxpayer
then
has
45
days
from
the
receipt
of
the
pre-‐clearance
letter
to
submit
the
information
required
under
Step
2.
Criminal
Review:
The
Taxpayer
then
submits
an
offshore
disclosure
letter
and
attachment
(for
each
group
of
offshore
accounts
or
assets)
to
the
IRS
CI
which
provides
details
about
the
location
and
range
of
value
of
the
account,
the
individuals
and
entities
involved
in
the
custody,
management
and
promotion
of
the
account
as
well
as
the
source
of
funds
for
the
account
(in
particular
interest
to
the
IRS
is
whether
these
were
obtained
from
lawful
means).
If
preliminarily
accepted
IRS
CI
will
then
notify
the
taxpayer
to
submit
the
required
information
and
payment
(or
proposal
for
installment
agreement)
required
under
Step
3.
Civil
Review:
Substantial
additional
information
is
then
provided
to
a
civil
examiner.
This
information
includes
amount
other
things,
payment
of
the
penalties
and
interest
associated
with
the
application,
amended
returns
for
the
disclosure
period,
consents
to
extend
time
to
assess
tax
and
penalties,
extensive
foreign
account
records,
amended
or
original
information
returns
and
treasury
department
foreign
account
and
asset
disclosures.
International
Accounting &
Compliance
16. MAJOR CONSIDERATIONS
A
decision
to
participate
in
the
process
should
be
made
carefully
and
with
the
assistance
of
qualiIied
professional
advice.
Some
(but
not
all)
major
considerations
for
a
Taxpayer
considering
the
OVDP
program
are
listed
below:
• Penalties
are
high
and
can
equate
50%
or
more
of
the
current
account
value
(note:
in
some
cases
can
equal
or
exceed
the
account
value
due
to
Iluctuations
in
asset
value,
market
losses
in
the
account,
bad
investments,
foreign
currency
exchange
rates
and
other
variables).
• The
compliance
costs
are
high.
Program
submission
requires
signiIicant
work
to
prepare
amended
returns,
corrected
or
original
disclosures,
calculation
of
penalties
and
interest,
and
in
some
cases
forensic
work
to
reconcile
the
foreign
accounts.
•
The
Taxpayer
will
be
required
to
identify
persons
who
facilitated
the
offshore
account
and
this
can
be
friends,
family
and
business
partners.
•
The
process
may
take
a
long
time,
it
is
not
unusual
for
an
OVDP
application
to
take
1
or
2
years.
•
Applying
does
not
guarantee
approval.
While
most
timely
Iiled
and
truthful
applications
are
accepted
(the
taxpayer
inspector
general
indicates
that
the
approval
rate
is
more
than
90%)
it
is
not
guaranteed
that
they
will
be.
If
the
application
is
rejected
then
the
Taxpayer
would
not
have
any
protection
against
an
assertion
of
civil
or
criminal
penalties
by
the
IRS.
•
It
may
be
difIicult
to
obtain
the
required
documents,
and
it
may
require
legal
action
in
the
domicile
of
the
account
or
asset.
International
Accounting &
Compliance
17. A NOTE ABOUT QUIET DISCLOSURES
The
IRS
is
aware
that
some
Taxpayers
made
so-‐called
“quiet”
disclosures
by
Iiling
amended
returns
and
reporting
the
income
from
their
foreign
assets
and
accounts,
paying
the
interest
and
penalties,
but
did
not
make
a
formal
OVDP
application.
These
Taxpayers
are
still
eligible
(given
that
they
also
Iit
the
general
eligibility
guidelines)
to
take
advantage
of
the
OVDP
by
submitting
an
application.
The
IRS
strongly
encourages
these
Taxpayers
to
come
forward
under
the
OVDP
to
make
timely,
accurate
and
complete
disclosures.
Those
Taxpayers
making
“quiet”
disclosures
should
be
aware
of
the
risk
of
being
examined
and
potentially
criminally
prosecuted
for
all
applicable
years.
International
Accounting &
Compliance
18. GRAY CAN HELP
If
you
are
considering
making
a
voluntary
disclosure
Gray
can
help.
Our
experienced
tax
professionals
are
focused
on
helping
Taxpayers
through
the
Offshore
Voluntary
Disclosure
Process.
If
you
are
concerned
that
you
are
at
risk
of
IRS
action
related
to
your
undisclosed
accounts
contact
us
today,
if
not
disclosed
and
discovered,
the
penalties
and
potential
criminal
liability
is
signiIicant.
Since
the
IRS
is
obtaining
more
and
more
information
about
foreign
account
the
time
to
take
the
decision
to
enter
the
OVDP
is
now.
FULL
PROGRAM
REPRESENTATION
PREPARATION
OF
ALL
RETURNS
AND
FILINGS
FORENSIC
ACCOUNTING/RECORD
RECONSTRUCTION
CALCULATION
OF
PENALTIES
AND
INTEREST
PREPARATION
OF
SUBMISSION
FILING
International
Accounting &
Compliance
19. CONTACT US
Gray
welcomes
your
questions,
comments
and
inquiries
and
would
like
the
opportunity
to
serve
you.
Addresses
U.S.
International
OfIice
Attn:
Jeremy
Stobie,
CPA,
CFE
10900
NE
8th
Street
Suite
1000
Bellevue,
WA
98004
Phone
+
001
425.999.3685
xt
10
Website
www.grayintl.com
E-mail
info@grayintl.com
International
Accounting &
Compliance