Streamlined filing compliance procedures stand for an IRS streamlined program available to non-willful taxpayers living internationally. These are also commonly referred to as streamlined domestic offshore procedures. The term “non-willful” represents those who did not purposely fail to disclose income. Instead, their lack of compliance has to be a byproduct of extenuating circumstances, not reckless disregard. The IRS streamlined program is going to offer a full penalty waiver when the taxpayers provide adequate current and amended tax returns...