Maryland Tax Lawyer - Thorn Law Group

Special Considerations for Non-U.S. Residents Who Need to Submit Streamlined Filings to the IRS

Thu, 16 Apr 2026 00:00:00 -0400

The IRS’ streamlined filing compliance procedures provide a way for U.S. taxpayers to come into compliance when they are behind on their foreign financial asset disclosures due to inadvertent oversights and mistakes. While U.S. taxpayers living abroad are generally eligible to submit streamlined filings, special considerations apply. Learn more from Maryland tax attorney Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors:

Facing IRS or DOJ Scrutiny for Pandemic-Era Fraud Remains a Concern in 2026

Tue, 31 Mar 2026 00:00:00 -0400

While the COVID-19 pandemic is fast becoming a distant memory, targeting pandemic-era fraud remains a top priority for the federal government in 2026. The Internal Revenue Service (IRS) and U.S. Department of Justice (DOJ) are continuing to target all forms of pandemic-era fraud, including fraud under the Paycheck Protection Program (PPP) and Employee Retention Credit (ERC) programs. Learn what business owners and others need to know about the risks of facing PPP or ERC-related scrutiny from Maryland tax lawyer Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors:

2026 IRS Streamlined Voluntary Disclosure Programs: Key Considerations for U.S. Taxpayers Living Abroad

Fri, 20 Mar 2026 00:00:00 -0400

U.S. taxpayers living abroad are generally subject to the same filing and payment obligations as those living in the United States. These include, but are not limited to, the obligation to disclose qualifying offshore accounts and other foreign financial assets to the federal government. For taxpayers living abroad who have not met their filing obligations, coming into compliance generally involves utilizing one of the IRS’s streamlined voluntary disclosure programs. Learn more from Maryland international tax attorney Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors:

5 Critical Steps to Take When Facing an IRS Criminal Tax Audit

Fri, 27 Feb 2026 00:00:00 -0500

Criminal tax audits by the IRS can result in back taxes, fines, and even prison time. The IRS targets U.S. taxpayers worldwide, and all targeted taxpayers need to defend themselves effectively to avoid unnecessary consequences. What should you do if you are facing an IRS criminal tax audit? Find out from Maryland criminal tax lawyer Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors.

IRS Criminal Tax Audits: What International Taxpayers Need to Know

Fri, 13 Feb 2026 00:00:00 -0500

The Internal Revenue Service (IRS) audits U.S. taxpayers worldwide. If you are facing an IRS criminal tax audit, there is a lot you need to know. Here are some important insights from Maryland tax attorney Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors:

What to Know About the IRS’ Proposed Changes to the Voluntary Disclosure Program (VDP) in 2026

Fri, 30 Jan 2026 00:00:00 -0500

The IRS’ Voluntary Disclosure Program (VDP) provides a way for eligible U.S. taxpayers to resolve willful tax law violations without facing criminal charges. Pending changes to the VDP could impact some taxpayers’ decisions regarding whether to file under the VDP going forward. Learn more from Maryland criminal tax lawyer Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors:

2026 IRS Voluntary Disclosure Program (VDP): Key Insights for Domestic and International U.S. Taxpayers

Fri, 16 Jan 2026 00:00:00 -0500

The IRS’s Voluntary Disclosure Program (VDP) remains open in 2026. While the IRS has proposed changes that could impact voluntary disclosures later this year, for now the rules that were in place in 2025 remain intact. If you are considering a voluntary disclosure in 2026, learn what you need to know from Maryland tax lawyer Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors:

Did You Miss the October 15 Deadline to File an FBAR in 2025?

Fri, 14 Nov 2025 00:00:00 -0500

Taxpayers who own offshore accounts with an aggregate value of $10,000 or more at any time during the calendar year are required to file a Report of Foreign Bank and Financial Accounts (FBAR) with the Financial Crimes Enforcement Network (FinCEN). FBAR filings are due on April 15, though all taxpayers receive an automatic six-month extension—making FBARs due no later than October 15 each year.

What Maryland Taxpayers Need to Know About the Recent Rise in IRS Criminal Tax Cases

Fri, 31 Oct 2025 00:00:00 -0400

The Internal Revenue Service (IRS) is devoting substantial resources to criminal tax enforcement. This has led to a rise in IRS criminal tax cases targeting both individual and corporate taxpayers. If you are under investigation or facing charges—or if you have concerns about facing an investigation or criminal tax charges—keep reading to learn more from Maryland criminal tax lawyer Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors.

PPP Fraud and ERC Fraud Remain Top IRS Enforcement Priorities

Tue, 30 Sep 2025 07:44:30 -0400

While the COVID-19 pandemic may be a thing of the past, the Internal Revenue Service (IRS) is continuing to target businesses and business owners suspected of engaging in fraud under pandemic-era programs. This includes fraud under the Paycheck Protection Program (PPP) and the Employee Retention Credit (ERC) program—both of which were intended to help struggling businesses keep their employees on staff during lockdowns. Learn what business owners need to know about facing allegations of pandemic-era fraud in 2025 from Maryland tax lawyer Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors.

Maryland Businesses and High-Income Residents Face Increased IRS Audit Risk in 2025 and 2026

Tue, 16 Sep 2025 00:00:00 -0400

Last year, the Internal Revenue Service (IRS) announced plans to significantly increase its audit rates for large businesses and high-income individuals—and so far it appears to be following through. If your business or you personally are on the IRS’s radar, what do you need to know? Maryland tax audit lawyer Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors, explains.

When Can Tax Preparers (and Their Clients) Face IRS Criminal Tax Investigations?

Fri, 15 Aug 2025 00:00:00 -0400

What Happens if You Don’t Disclose Offshore Accounts to the IRS?

Thu, 31 Jul 2025 00:00:00 -0400

Owning offshore accounts can trigger federal disclosure obligations, and failing to meet these obligations can trigger steep penalties. As a result, U.S. taxpayers who are behind on their offshore account disclosure violations need to make informed and strategic decisions with their long-term best interests in mind. Learn more from Maryland offshore tax lawyer Kevin E. Thorn, Managing Partner of U.S. International Tax Advisors.

IRS Launches New Initiative Targeting Pass-Through Entities and Their Owners

Fri, 15 Nov 2024 00:00:00 -0500

The Internal Revenue Service (IRS) has launched a new initiative targeting pass-through entities and their owners. Pass-through entities include partnerships, S-corporations, limited liability companies (LLCs) and trusts—which do not pay federal income tax at the entity level but instead “pass through” their tax liability to their owners (subject to certain exceptions). While millions of business owners rely on this pass-through tax treatment to lawfully minimize the amount they owe, the IRS nonetheless views pass-through entities as a potential red flag for fraud. Learn more from Maryland tax attorney Kevin E. Thorn, Managing Partner of US International Tax Advisors.

IRS Reopens ERC Voluntary Disclosure Program While Continuing to Aggressively Pursue Enforcement

Fri, 30 Aug 2024 00:00:00 -0400

The Internal Revenue Service (IRS) has reopened the Employee Retention Credit (ERC) Voluntary Disclosure Program through November 22, 2024. As a result, submitting an application under the ERC Voluntary Disclosure Program is currently one of several potential options for business owners who have improperly claimed the ERC. At the same time, however, the IRS has also reaffirmed its commitment to aggressively pursuing enforcement—with improper ERC claims carrying civil or criminal implications depending on the circumstances involved. Learn more from Maryland tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group:

IRS Penalty Audits Under the Affordable Care Act (ACA): What Employers in Maryland Need to Know

Fri, 19 Jul 2024 00:00:00 -0400

Non-compliance with the Affordable Care Act’s (ACA) health insurance requirements can trigger substantial penalties. The Internal Revenue Service (IRS) is auditing ACA compliance in 2024; and, in doing so, it is scrutinizing employers’ records for evidence of any and all statutory violations. For employers targeted in these IRS penalty audits, an informed and proactive defense is essential. Learn more from US International Tax Advisors:

3 Critical Mistakes to Avoid During an IRS Criminal Tax Audit in Maryland

Fri, 31 May 2024 00:00:00 -0400

If you are facing a criminal tax audit in Maryland (or if your company is facing a criminal tax audit in Maryland), there are some important steps you need to take right away. There are also several costly mistakes you need to avoid. These audits present significant risks; and, if you aren’t careful, you could find yourself facing serious criminal charges unnecessarily.

IRS and DOJ Investigations Targeting COVID-Era Fraud: What PPP and ERC Recipients in Maryland Need to Know

Fri, 17 May 2024 00:00:00 -0400

While the COVID-19 pandemic may be over, the federal government’s efforts to target pandemic-era fraud have only just begun. The Internal Revenue Service (IRS) and U.S. Department of Justice (DOJ) are prioritizing pandemic-related fraud cases in 2024, and their efforts to prosecute individuals for paycheck protection program (PPP) and employee retention credit (ERC) fraud are likely to continue well into the future. US International Tax Advisors explains what this means for PPP and ERC recipients in the Old Line State.

What Are the Potential Consequences of an IRS Tax Audit for Companies in Maryland?

Tue, 30 Apr 2024 18:03:30 -0400

What is at stake if the IRS is auditing your company in Maryland? IRS tax audits can present substantial risks for companies, and understanding these risks is essential for making informed decisions during the audit process. Find out what you need to know from US International Tax Advisors:

Understanding the Risks for Maryland Business Owners Targeted in IRS ERC Tax Audits and Investigations

Fri, 12 Apr 2024 00:00:00 -0400

As the Internal Revenue Service (IRS) continues targeting Employee Retention Credit (ERC) fraud in 2024, business owners across Maryland are finding themselves facing audits and investigations. These audits and investigations present serious risks, with many leading to criminal charges. But, even when criminal charges aren’t warranted, business owners can still face substantial liability, and working with an experienced Maryland IRS tax attorney is essential for avoiding unnecessary consequences.

Common Allegations Resulting from IRS Criminal Tax Audits: What Maryland Taxpayers Need to Know

Fri, 29 Mar 2024 18:29:35 -0400

While IRS audits often result in civil liability, they can also lead to criminal charges in some cases. When facing an IRS criminal tax audit, understanding the charges that are on the table is a key first step toward executing an informed defense strategy. Learn more from US International Tax Advisors.

IRS Tax Audits Targeting Maryland Businesses: Common Issues and Potential Defense Strategies

Fri, 15 Mar 2024 18:17:46 -0400

Federal tax audits present substantial risks for businesses of all sizes. Not only can the Internal Revenue Service (IRS) impose liability for back taxes, interest and penalties, but IRS audits can also lead to federal criminal charges in some cases. To mitigate their risk, companies targeted by the IRS must play an active role in the audit process, and they must work with an experienced Maryland business tax attorney to execute an informed and cohesive defense strategy.

Proposed Law Set to End the Employee Retention Credit (ERC) Program and Enhance ERC Fraud Enforcement

Fri, 16 Feb 2024 00:00:00 -0500

Passed by the U.S. House of Representatives on January 31, 2024, the Tax Relief for American Families and Workers Act of 2024 is poised to permanently close the pandemic-era Employee Retention Credit (ERC) program. If enacted, the law would also extend the statute of limitations for ERC-related assessments and enhance the penalties for promoting fraudulent ERC filing schemes. Learn more from US International Tax Advisors:

IRS Sends 20,000 ERC Disallowance Letters, Opens ERC Voluntary Disclosure Program

Fri, 12 Jan 2024 07:56:30 -0500

The Internal Revenue Service (IRS) is continuing to target fraud under the pandemic-era Employee Retention Credit (ERC) program. After announcing a withdrawal option in October 2023 for businesses that claimed the ERC improperly, the IRS sent an “initial round” of more than 20,000 disallowance letters to businesses in December. It followed these efforts with the announcement of a limited-time ERC Voluntary Disclosure Program (ERC-VDP) a few weeks later.

Should Your Business Withdraw Its Employee Retention Credit (ERC) Claim (and What If It’s Already Too Late)?

Tue, 31 Oct 2023 07:53:13 -0400

The Internal Revenue Service (IRS) is giving business owners the opportunity to withdraw invalid Employee Retention Credit (ERC) claims before they trigger audits and investigations. If you have concerns about your business’s ERC claim and think it might be best to withdraw, you should consult with a Maryland tax lawyer promptly. While withdrawing your business’s claim might be the best option, there are other options as well—and the IRS has made clear that withdrawing ERC claims will not insulate business owners from prosecution for attempted tax fraud.