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Abusive Offshore Tax Avoidance Schemes - Introduction
From: http://www.irs.gov/businesses/small/article/0,,id=106492,00.html
Introduction
One of the Internal Revenue Service's priorities in 2004 is to combat abusive tax avoidance schemes and the individuals who promote them. To reach the maximum audience, the IRS recognizes the importance of partnering with external stakeholders. The IRS's external stakeholders, such as the practitioner community, have an enormous reach as well as an excellent relationship with U.S. taxpayers.
This document is one of a series of toolkits developed to assist external stakeholders in assisting the IRS. Each toolkit provides an explanation of the scheme, background, facts and law, and talking points.
In addition to helping educate the public about abusive tax avoidance schemes, external stakeholders are urged to report scheme promoters and/or any new schemes identified to the IRS's Abusive Schemes Lead Development Center. Instructions are also included in the toolkit.
The IRS Taxpayer Education and Communication (TEC) Abusive Schemes Center of Excellence (COE) Team would like to acknowledge that the creation of this abusive scheme toolkit has been a collaborative effort by the Small Business/Self-Employed Division, Large and Mid-Size Business Division, Criminal Investigation, the Office of Chief Counsel, and the Office of Communications and Liaison.
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