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 About Form 8865, Return of US Persons with Respect to IRS 2019

2019-2025 Form

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hello this is tax attorney prague patel here to talk about uh the internal revenue manual from the irs i'm at the irs website and very few people know about this penalty handbook regarding international penalties it's irm section 20.1.9 here and it just goes through it's a very long section uh talking about all of the various and basically what this handbook is is it's the internal playbook that the irs uses for how to how they assess penalties the letters they should send it's basically an internal manual that they have very few people know about it it's a interesting like for example they talk about in this section they talk about foreign tax credits penalties and now they compute it um this section may talk about uh foreign owned corporations which is a form 5472 the penalty letter is associated if you click on it takes you to the relevant section this for example says that if you fail to file form 5472 once a penalty is assessed the i

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