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.
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