---
title: IRS Criminal Probe Spells Uncertainty For Malta Pension Plans
description: By Michael Sardar, Don Fort, and Caroline Ciraolo Law360 July 28, 2023 Malta pension plan…
---

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# [IRS Criminal Probe Spells Uncertainty For Malta Pension Plans](https://kostelanetz.com/publications/irs-criminal-probe-spells-uncertainty-for-malta-pension)

 Written by [Kostelanetz LLP](https://kostelanetz.com/publications/author/kostelanetz-llp) | Jul 31, 2023

By [Michael Sardar](https://kflaw.com/profile/michael-sardar/), [Don Fort](https://kflaw.com/profile/don-fort/), and [Caroline Ciraolo](https://kflaw.com/profile/caroline-d-ciraolo/)  
*Law360*  
 July 28, 2023

Malta pension plan arrangements under the U.S.-Malta income tax treaty have been a focus of the Internal Revenue Service and U.S. Department of the Treasury for more than two years.

That focus intensified recently as special agents from the IRS’ Criminal Investigation division contacted numerous individuals and entities involved in Malta pension plan arrangements in what appears to be a coordinated task force-type criminal investigation.

In addition to seeking — and in some cases, obtaining — interviews, the IRS-CI issued a flurry of administrative summonses in person and by mail to taxpayers, professional advisers, promoters and third-party record-keepers.

While clearly strategic, the IRS approach in this investigation is unusual, aggressive and likely subject to challenge.

Click [here](https://kflaw.com/wp-content/uploads/2023/07/Law360-IRS-Criminal-Probe-Spells-Uncertainty-For-Malta-Pension-Plans.pdf) for the full article.

Click [here](https://www.law360.com/articles/1704802/irs-criminal-probe-spells-uncertainty-for-malta-pension-plans) for the webpage version of the article.

[View full post](https://kostelanetz.com/publications/irs-criminal-probe-spells-uncertainty-for-malta-pension)

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