---
title: Sergio Garcia In Victory Over The IRS
description: By Robert S. Fink and Wilda Lin Journal of Tax Practice & Procedure June – July 2013…
---

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# [Sergio Garcia In Victory Over The IRS](https://kostelanetz.com/publications/sergio-garcia-in-victory-over-the-irs)

 Written by [Kostelanetz LLP](https://kostelanetz.com/publications/author/kostelanetz-llp) | Jun 1, 2013

 By [Robert S. Fink](https://www.kflaw.com/robert_s_fink) and  [Wilda Lin](https://www.kflaw.com/wilda_lin)

Journal of Tax Practice & Procedure  
 June – July 2013 Edition

Robert S. Fink and Wilda Lin examine the IRS Issue Management Team’s International Individual Compliance (IIC) Group. The purpose of the IIC is to scrutinize foreign athletes and entertainers to ensure that they have fully complied with their U.S. tax obligations.

The IRS has created an “Issue Management Team” within its International Individual Compliance Group (IIC). The purpose of this team is to scrutinize foreign athletes and entertainers to ensure that they have fully complied with their U.S. tax obligations.1 Spanish golfer Sergio Garcia’s star power and his millions of dollars of income made him a perfect target for the IIC. Mr. Garcia and the IRS recently faced off in the U.S. Tax Court. Mr. Garcia proved to have the better swing.

Click [here](https://d3n8a8pro7vhmx.cloudfront.net/kflaw/pages/511/attachments/original/1437081226/Sergio_Garcia_in_Victory_over_the_IRS.PDF?1437081226) to access the full article.

[View full post](https://kostelanetz.com/publications/sergio-garcia-in-victory-over-the-irs)

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