The American (September 13, 2019)
IRS New Procedures for Small Taxpayer
"The IRS announced on September 6, 2019 it will give limited relief, in the form of forgiveness of US taxes and avoidance of penalties and interest, in highly circumscribed circumstances."
"Marylouise Serrato, ACA's Executive Director, commented: 'This is a helpful step for a small population of individuals who have left or are going to leave the US tax system. ACA would like to see Treasury Department take a similar modest step by relieving American expats from some of the consequences of FATCA, by putting a Same Country Exemption in the FATCA regulations, which could be done immediately, without legislation. And Congress should take a big step towards enacting residency-based taxation by holding hearings. This is the number one 'ask' on our list.'"