Reasonable Cause Wilful Non-Filing Streamlined UK |

Introduction

If you have just discovered that your past US tax compliance position has gaps and you are trying to understand whether your conduct qualifies as reasonable cause non-willful, or as wilful, this guide explains exactly what the reasonable cause, wilful non-filing streamlined UK framework involves and how streamlined specialists run the framing analysis to determine the right route. By the end of this guide you will understand the difference between non-willful conduct under the IRS willfulness framework and wilful conduct, the reasonable cause defence under IRC Section 6651(a) and Treasury Regulation 301.6651-1(c), the Bedrosian v United States and Bittner v United States case law framework for FBAR violations, the United States v Boyle framework for reasonable cause, the route selection between Streamlined SFOP, Streamlined SDOP, IRS Voluntary Disclosure Practice, and other available routes, and the practical implications for UK-based Americans considering catch-up compliance. This guide is written for US citizens who missed US filings while in the UK, US-UK dual citizens, US Green Card holders in the UK, and any US expat in the UK who is trying to decide on the right compliance catch-up route. For our full route-selection service, see our Streamlined Filing Compliance Procedures service.

What Is Reasonable Cause, Wilful Non-Filing Streamlined UK?

The reasonable cause wilful non-filing streamlined UK framework covers the diagnostic analysis that specialist advisers run to determine whether a US expat's prior non-filing conduct supports access to the Streamlined Filing Compliance Procedures (which require non-willful conduct under the Form 14653 SFOP certification or Form 14654 SDOP certification) or whether the conduct falls outside the streamlined route and into the IRS Voluntary Disclosure Practice framework or examination.

The framework has two distinct legal standards that operate in parallel. The first standard applies to income tax violations under IRC Section 6651(a) for failure-to-file and failure-to-pay penalties, with the reasonable cause defense under Treasury Regulation 301.6651-1(c) providing relief from penalty assessment where the taxpayer can establish reasonable cause and absence of wilful neglect. The United States v. Boyle decision (US Supreme Court 1985) established the foundational reasonable cause standard, holding that reliance on a professional adviser does not, in itself, constitute reasonable cause for failure-to-file penalties, because filing deadlines are within the taxpayer's own knowledge and capability.

The second standard applies to FBAR violations under 31 USC 5321 for non-willful versus willful penalty assessment. The Bedrosian v United States decision (3rd Cir 2018) established the modern willfulness standard for FBAR purposes, focusing on whether the taxpayer's conduct showed a voluntary, intentional violation of a known legal duty or willful blindness amounting to reckless disregard. The Bittner v United States decision (US Supreme Court 2023) clarified that the non-willful FBAR penalty applies per report rather than per account.

The two standards interact in cross-border cases because most missed US filings involve both income tax violations (failure to file Form 1040) and FBAR violations (failure to file FinCEN Form 114). The streamlined certification requires both characterizations to be non-willful. The IRS Internal Revenue Manual reference for FBAR willfulness sits at https://www.irs.gov/irm/part4/irm_04-026-016.

Why Reasonable Cause, Wilful Non-Filing Streamlined UK Matters More Than Ever in 2026

The 2026 context has produced three specific drivers that make the framing analysis materially more important than in earlier years.

First, FATCA enforcement reached full operational maturity in 2024 and 2025. UK banks now systematically identify US-citizen account holders using US place-of-birth indicators in passport scans, address records, and citizenship-status questions during account opening. The IRS now operates automated cross-reference workflows that compare FATCA data against filed FBAR and Form 8938 records. The practical effect for UK-based Americans is that FATCA-triggered IRS contact is substantially more likely than in earlier years, with Such cases falling outside the streamlined route. Specialist framing analysis at the diagnostic stage allows the streamlined route to be used before FATCA contact occurs.

Second, the IRS Large Business and International Division review of streamlined submissions has been refined through 2024 and 2025 with more sophisticated screening for indicators of wilful conduct that should not have qualified for streamlined treatment. The refined review increases the importance of specialist framing analysis at the diagnostic stage and specialist Form 14653 narrative drafting that addresses the specific facts in detail rather than relying on generic non-willful language.

Third, the Bittner v United States decision (US Supreme Court 2023) reduced the maximum non-willful FBAR penalty exposure from per-account methodology to per-report methodology. The clarification changes the cost-benefit analysis for taxpayers in borderline cases between the streamlined route (zero penalty) and other routes (Voluntary Disclosure Practice, IRM mitigation, accepting examination). Specialist analysis identifies the optimal route based on the specific facts and the post-Bittner penalty calculation. For a wider context, see our FBAR Penalty Defense service.

The Three Layers of the Reasonable Cause Versus Wilful Framing Analysis

Subtopic A: The IRS Willfulness Framework for FBAR Violations

The IRS willfulness framework for FBAR violations under 31 USC 5321 distinguishes between non-willful conduct (negligent, inadvertent, mistake-based, or rooted in good-faith misunderstanding) and willful conduct (voluntary, intentional violation of a known legal duty or willful blindness amounting to reckless disregard). The distinction is critical because non-willful violations attract penalties up to $10,000 per report (with inflation adjustments pushing this to $129,210 in 2024 cases) while willful violations attract penalties up to the greater of $100,000 inflation-adjusted or 50 percent of the account balance per violation.

The Bedrosian v United States decision (3rd Cir 2018) is the foundational case for the modern willfulness standard. The court held that the FBAR willful violation requires either knowing violation of a known legal duty (subjective intent) or willful blindness defined as conscious avoidance of knowledge with awareness of a high probability of the underlying fact. The court rejected ordinary negligence as insufficient to support willfulness, requiring a higher mental state.

Several factual patterns increase the risk of wilful framing under the Bedrosian framework. First, substantial foreign account balances, combined with US-source income flowing into those accounts; and second, repeated FBAR signatures on prior US returns, followed by gaps suggesting prior awareness of FBAR requirements. Third, sustained patterns of foreign account use combined with a professional background (lawyers, accountants, financial professionals) in which FBAR knowledge would be expected. Fourth, take active steps to avoid creating FBAR-related records or to structure transactions to avoid FBAR thresholds. Fifth, explicit advice received from advisers about FBAR obligations that was then not followed.

Several factual patterns support non-willful framing. First, demonstrable lack of awareness of citizenship-based US taxation through circumstances reasonable for the taxpayer's background (e.g., accidental Americans, dual citizens born to one US parent, long-term UK residents who arrived as young adults). Second, reliance on UK-only accountants or US-only CPAs who never asked about the cross-border position. Third, purely transactional use of a foreign account without any pattern suggesting active concealment. Fourth, immediate action is taken once aware of the obligation. The IRS willfulness framework reference is available at https://www.irs.gov/irm/part4/irm_04-026-016.

Subtopic B: The Reasonable Cause Defense for Income Tax Violations

The reasonable cause defense for income tax violations under IRC Section 6651(a) for failure-to-file and failure-to-pay penalties operates under Treasury Regulation 301.6651-1(c), which provides that the penalty does not apply if the taxpayer can establish that the failure was due to reasonable cause and not due to wilful neglect.

The foundational case is United States v Boyle (US Supreme Court 1985), which addressed reasonable cause in the context of an estate executor who relied on an attorney to file the estate tax return. The attorney failed to file by the deadline. The Supreme Court held that reliance on a professional adviser for filing deadlines does not, in itself, constitute reasonable cause, because filing deadlines are within the taxpayer's own knowledge and capability. The court distinguished between substantive tax advice (where reliance on professionals is reasonable) and ministerial obligations (such as meeting filing deadlines), where reliance is not reasonable.

The Internal Revenue Manual (IRM) 20.1.1 provides structured factors that examiners consider in determining reasonable cause. The factors include the taxpayer's compliance history, the cause of the failure, the relevant circumstances, the taxpayer's actions to address the failure once aware, and the steps taken to prevent recurrence. Specialist familiarity with the IRM framework can materially strengthen reasonable-cause arguments in cases where the streamlined route is unavailable.

For UK-based Americans with missed Form 1040 filings, the reasonable cause analysis interacts with the streamlined route in several ways. Streamlined certification under Form 14653 SFOP or Form 14654 SDOP requires the conduct to be non-willful, which is a higher standard than reasonable cause. A taxpayer with reasonable cause might or might not qualify as non-willful depending on the specific facts. Conversely, a taxpayer with non-willful conduct generally has reasonable cause. The IRS reasonable cause reference sits at https://www.irs.gov/irm/part20/irm_20-001-001.

Subtopic C: The Route Selection Decision Matrix

The framing analysis drives the decision on which of the five available routes to select to resolve US compliance gaps. The Streamlined Foreign Offshore Procedures (SFOP) apply where the taxpayer meets the 330-day foreign residency test in one of the three most recent tax years for which the return due date has passed, and the conduct is non-willful. SFOP provides complete penalty waivers, including the FBAR penalty under 31 USC 5321, the failure-to-file penalty under IRC Section 6651, the failure-to-pay penalty, the Form 8938 FATCA penalty under IRC Section 6038D, the Form 8621 PFIC reporting failure penalty, and the 5 percent miscellaneous offshore penalty.

The Streamlined Domestic Offshore Procedures (SDOP) apply to U.S. resident taxpayers with non-willful conduct. SDOP provides a similar penalty waiver, but with a 5 percent miscellaneous offshore penalty applied to the highest aggregate year-end value of foreign financial accounts across the six years. The IRS Voluntary Disclosure Practice (VDP) updated in 2018 applies to taxpayers with wilful conduct who come forward before the IRS contacts them. VDP provides criminal prosecution protection and reduced civil penalties, typically resulting in a single-year willful FBAR penalty plus standard income tax penalties across a six-year disclosure period.

The Delinquent FBAR Submission Procedures (DFSP) apply where income tax compliance is complete, and only the FBAR was missed. DFSP provides FBAR penalty waiver, but only for taxpayers with complete income tax compliance. The Delinquent International Information Return Submission Procedures (DIIRSP) apply to taxpayers who have missed information returns (Form 8938, Form 8621, Form 3520, etc.) but have otherwise complied with their income tax and FBAR obligations.

The fifth route is no specific amnesty program, which involves filing the missed returns directly and accepting any penalty assessments that follow. This route is generally not recommended because the IRS can assess full statutory penalties without the protections offered by a structured route. The IRS Voluntary Disclosure Practice reference sits at https://www.irs.gov/compliance/criminal-investigation/voluntary-disclosure-practice.

Step-by-Step: How the Specialist Runs the Framing Analysis

Initial diagnostic interview covering the full background and timeline. The interview captures the taxpayer's US citizenship status (citizen by birth, naturalized, accidental American, Green Card holder), the UK residence timeline, the prior tax adviser engagement history, the awareness timeline of US obligations, the source of awareness, the actions taken once aware, and any specific events that might indicate willful or wilful conduct.

Documentary review of prior US tax filings, if any. The review identifies whether prior Form 1040 returns were filed (and what they reported), whether prior FBARs were filed (and what they covered), what professional advice the taxpayer received over the years, and what FATCA-related communications the taxpayer received from UK banks.

Willfulness framing analysis against the Bedrosian framework. The analysis identifies whether the specific facts support non-willful framing (genuine lack of awareness, reliance on advisers who never asked about a cross-border position, purely transactional use of a foreign account) or whether the facts point toward willful framing (sustained patterns combined with a professional background, active concealment indicators, explicit advice ignored). The IRS Internal Revenue Manual reference sits at https://www.irs.gov/irm/part4/irm_04-026-016.

Reasonable cause analysis against the Boyle framework. The analysis runs in parallel to the willfulness analysis for income tax violations under IRC Section 6651(a). The reasonable cause analysis idetermineswhether the taxpayer's conduct supports a Boyle-compatible reasonable cause defens e ,even if the streamlined route unavailableble

Route selection decision based on the framing outcomes. The decision identifies the optimal route among SFOP (non-willful, foreign-resident), SDOP (non-willful, US-resident), VDP (willful, pre-contact), DFSP (income tax complete, FBAR-only gap), DIIRSP (information returns only), and direct filing with reasonable cause defense (taxpayers outside other routes).

Form 14653 non-willfulness certification preparation for SFOP-qualifying cases. The certification addresses the specific facts supporting non-willful framing, including the timeline of awareness, the source of awareness, the reason for prior non-compliance, and the steps taken once aware. Specialist drafting produces stronger submissions than generic narratives.

Comprehensive submission package preparation. The package includes the three years of late Form 1040 returns with all relevant schedules and information returns, the six years of FinCEN Form 114 FBARs filed through the BSA E-Filing System, the Form 14653 certification, and the covering letter referencing the streamlined route.

Post-submission monitoring and IRS correspondence handling. The specialist holds IRS Enrolled Agent status under Circular 230 for direct representation. Post-submission monitoring includes responding to any IRS information requests, attending any examinations, and, where needed, appealing to the IRS Independent Office of Appeals.

Real-World Example — Reasonable Cause Wilful Non-Filing Streamlined UK in Practice

Case Study: A US Citizen Investment Professional With Borderline Framing Question

James is a fictional but representative profile based on a typical US-UK Tax engagement. He is a US citizen born in California who moved to London in 2010 to take an investment analyst role at a London asset management firm. By 2024, he had progressed to Portfolio Manager, earning £285,000 annually plus a long-term incentive plan with vesting awards of approximately £400,000 over rolling four-year periods. His UK financial accounts included a Lloyds current account, a Barclays joint account with his UK wife, a Hargreaves Lansdown Stocks and Shares ISA accumulated over twelve years containing UK-domiciled funds with a peak balance of £225,000, his workplace pension at the asset management firm with a balance of £520,000, and a US-domiciled Charles Schwab brokerage account he had maintained from his US working years.

He had filed US Form 1040 for years 2010 through 2015 through a US-based CPA he engaged when he moved abroad. The CPA had claimed the Foreign Earned Income Exclusion on his UK salary but had not asked about UK bank accounts or prepared any FBARs. James had assumed all US obligations were covered. He stopped filing in 2016 after the CPA relationship ended due to the CPA's retirement. From 2016 through 2024, he did not file US returns or FBARs.

The framing analysis was the critical specialist judgment. Several facts pushed toward wilful framing: James held a substantial Hargreaves Lansdown Stocks and Shares ISA containing UK-domiciled funds (which produce PFIC complications visible to anyone with investment professional background); James's investment professional background suggested he should have known about cross-border tax obligations; James had filed Form 1040 for 2010-2015 with FEIE claims, suggesting some awareness of US obligations followed by gaps suggesting choice not to file from 2016 onwards; the eight-year gap from 2016 to 2024 was substantial.

Several facts pushed toward non-willful framing: James worked as a portfolio manager focused on equity selection, not as a tax professional with FBAR-related expertise; James's prior CPA relationship had covered Form 1040 but had not addressed FBAR or PFIC, suggesting the gaps reflected the CPA's limited cross-border scope rather than James's deliberate avoidance; James had not received specific advice about FBAR that he ignored; James had not actively concealed accounts or structured transactions to avoid FBAR thresholds; the post-2015 gap reflected the CPA's retirement and James's failure to engage replacement support rather than deliberate avoidance.

Our reasonable cause wilful non-filing streamlined UK specialist diagnostic concluded that the non-willful framing was supportable under the Bedrosian framework, with the specific narrative addressing the CPA's limit, James's investment professional background being distinct from tax professional expertise, and the immediate action taken once aware. The streamlined route was the appropriate choice given the non-willful framing combined with the foreign residency test eligibility.

The streamlined engagement covered six years of catch-up FBARs (2019-2024), three years of late Form 1040 returns (2022, 2023, 2024), and the Form 14653 non-willfulness certification. The integrated outcome was net additional US tax of approximately $42,000 across the three streamlined years (primarily PFIC tax under IRC Section 1291 on the Hargreaves Lansdown holdings), zero FBAR penalty (avoided $60,000 to over $1.2 million exposure depending on willfulness framing and penalty methodology), zero failure-to-file penalty under IRC Section 6651, zero Form 8938 FATCA penalty, and clean US compliance going forward. Total US-UK Tax fees: approximately £8,600 for the engagement. James's reflection: "The framing analysis was the critical specialist judgment. If we had defaulted to wilful framing, we would have faced $1 million-plus in penalty exposure under VDP. The careful diagnostic and narrative drafting eliminated that exposure."

Common Mistakes People Make With Reasonable Cause, Wilful Non-Filing, Framing

The first common mistake is defaulting to wilful framing where non-willful framing actually applies. Several factual patterns that appear concerning at first glance (prior US return filings without FBAR, high account balances, professional career background) do not, by themselves, establish wilful conduct under the Bedrosian framework. Specialist analysis identifies the strongest framing supported by the facts.

The second is defaulting to non-willful framing where wilful framing actually applies. Some taxpayers with genuinely wilful conduct attempt to use the streamlined route and submit Form 14653 non-willfulness certifications that misrepresent the facts. The certification is signed under penalty of perjury, and the IRS Large Business and International Division review can identify misrepresentations through factual indicators. Misuse of the streamlined route can lead to perjury exposure and criminal referral.

The third is using a generic Form 14653 non-willfulness narrative. The refined 2026 IRS LB&I review focuses on specific factual accounts addressing the timeline of awareness, the source of awareness, the reason for prior non-compliance, and the steps taken once awareness is gained. Generic narratives attract scrutiny and potential rejection, pushing the case into examination with penalty assessment.

The fourth is failing to coordinate the reasonable cause analysis with the willfulness analysis. The two standards apply in parallel to cases involving both income tax and FBAR violations. A coherent narrative consistently addresses both standards. Inconsistent framing across the two standards creates credibility risk.

The fifth is missing the United States v Boyle limitation on reliance on professionals. The Boyle decision held that reliance on a professional for filing deadlines does not, in itself, constitute reasonable cause, because filing deadlines are within the taxpayer's own knowledge. The narrative should not rely primarily on professional reliance for filing deadlines while still acknowledging the professional's role in the substantive tax position.

The sixth is failing to act before the IRS contacts you under FATCA. The streamlined route is only available before IRS contact. FATCA enforcement maturity in 2026 has substantially increased the likelihood of IRS contact triggered by FATCA. Delay in engaging specialist support increases the risk of losing streamlined eligibility regardless of the framing analysis outcome. The IRS streamlined filing page is available at https://www.irs.gov/individuals/international-taxpayers/streamlined-filing-compliance-procedures.

How US-UK Tax Can Help You With Reasonable Cause, Wilful Non-Filing Streamlined UK

US-UK Tax is led by chartered tax advisers holding CTA status with the Chartered Institute of Taxation or ACCA professional accountancy status on the UK side, combined with IRS Enrolled Agent and US CPA credentials on the US side. The IRS Enrolled Agent credential under Circular 230 provides direct representation rights before the IRS for all matters, including streamlined submissions, Voluntary Disclosure Practice engagements, and penalty defense.

Engagements run across three streams. First, the framing diagnostic covering the initial diagnostic interview, the documentary review of prior US tax filings, the willfulness framing analysis against the Bedrosian framework, the reasonable cause analysis against the Boyle framework, the FATCA-triggered IRS contact risk assessment, the route selection decision among the available routes (SFOP, SDOP, VDP, DFSP, DIIRSP, direct filing with reasonable cause defense), and a written diagnostic report with the recommended route and projected outcome. Second, the resolution execution covering the Form 14653 non-willfulness certification preparation for SFOP cases, the six years of catch-up FBARs, the three years of late Form 1040 returns with all relevant schedules and information returns, the comprehensive submission package mailed to the IRS Streamlined Filing center in Austin, Texas, and the ongoing IRS correspondence handling through any follow-up inquiries. Third, post-resolution, ongoing annual compliance with integrated US Form 1040 preparation, FBAR filings, FATCA reporting, treaty positioning, and integrated cross-border specialist support to prevent recurrence.

For more on how we work, see our Streamlined Filing Compliance Procedures service and our FBAR Penalty Defense service. Get in touch with our team today at or 0333-8807974 to discuss your situation.

Conclusion

Three takeaways. First, the reasonable cause wilful non-filing streamlined UK framework is the single most important diagnostic question for any US expat in the UK with missed US filings, with the framing analysis determining whether penalty exposure runs zero (streamlined) or potentially hundreds of thousands of dollars (Voluntary Disclosure Practice or examination). Second, the framing analysis runs against two parallel legal standards: the IRS willfulness standard,, as articulated in Bedrosian v United States and Bittner v United States,, for FBAR violations, and the IRC Section 6651(a) reasonable cause defense,, as developed inin United States v Boyle,, for income tax violations. Third, the framing analysis is genuinely a specialist judgment based on the specific facts of each case, requiring careful diagnosis work by an adviser with combined US-UK technical capability and familiarity with case law. Get in touch with our team today at or 0333-8807974 to discuss your situation.

FAQs

Q: What is the difference between non-willful and wilful conduct for US tax purposes?

The IRS willfulness framework, as articulated in Bedrosian v United States (3rd Cir 2018) and developed through subsequent case law, focuses on whether the taxpayer's conduct shows a voluntary, intentional violation of a known legal duty or willful blindness amounting to reckless disregard. Non-willful conduct includes negligent, inadvertent, mistake-based, or good-faith misunderstanding behavior. Wilful conduct includes voluntary, intentional violation or willful blindness. The distinction determines whether the taxpayer can access the Streamlined Filing Compliance Procedures (requiring non-willful conduct) or must use the Voluntary Disclosure Practice framework (for wilful conduct).

Q: What is reasonable cause for failure to file US taxes?

The reasonable cause defense under IRC Section 6651(a) and Treasury Regulation 301.6651-1(c) provides relief from the failure-to-file penalty where the taxpayer establishes reasonable cause and absence of wilful neglect. The United States v. Boyle decision (US Supreme Court 1985) established the foundational standard, holding that reliance on a professional adviser for filing deadlines does not, in itself, constitute reasonable cause because those deadlines are within the taxpayer's own knowledge. The IRS Internal Revenue Manual, under IRM 20.1.1, provides the structured factors examiners apply.

Q: How does the Bedrosian framework apply to FBAR willfulness?

The Bedrosian v United States decision (3rd Cir 2018) is the foundational case for the modern FBAR willfulness standard. The court held that wilful FBAR violation requires either knowing violation of a known legal duty (subjective intent) or willful blindness, defined as conscious avoidance of knowledge with awareness of a high probability of the underlying fact. The framework rejected ordinary negligence as insufficient to support willfulness, requiring a higher mental state. UK-based Americans with a genuine lack of awareness typically support non-willful framing, according to Bedrosian. The IRS willfulness reference sits at https://www.irs.gov/irm/part4/irm_04-026-016.

Q: Can I use the IRS Streamlined route if my conduct was borderline between non-willful and willful?

Borderline cases require careful specialist judgment based on the specific facts. The streamlined route requires non-willful conduct under the Form 14653 SFOP certification or Form 14654 SDOP certification, signed under penalty of perjury. Specialist diagnostics identify the strongest framing supported by the facts and determine whether the streamlined route is the appropriate choice. Borderline cases that resolve to non-willful framing typically benefit from particularly careful Form 14653 narrative drafting to address the borderline factors directly.

Q: What happens if the IRS rejects my streamlined submission?

If the IRS rejects the streamlined submission because the LB&I Division review concludes the conduct was wilful rather than non-willful, the case typically moves to examination with potential full statutory penalty assessment, including wilful FBAR penalty under 31 USC 5321(a)(5)(C). The rejection can also expose the Form 14653 certification to perjury charges, as it was signed under penalty of perjury. Specialist preparation reduces this risk through careful framing analysis and narrative drafting that honestly address the specific facts.

Q: What is the Voluntary Disclosure Practice, and how does it differ from streamlined?

The IRS Voluntary Disclosure Practice, updated in 2018 (replacing the Offshore Voluntary Disclosure Program, closed in September 2018), provides a structured route to resolve willful US tax violations, with protection from criminal prosecution and reduced civil penalties. The framework typically produces a single-year willful FBAR penalty, plus standard income tax penalties, across a six-year disclosure period. VDP applies to wilful conduct; streamlined applies to non-willful conduct. The financial outcomes differ substantially: streamlined produces zero FBAR penalty and only underlying tax plus interest; VDP produces a willful FBAR penalty plus standard income tax penalties.

Q: How does FATCA enforcement maturity affect my route selection in 2026?

FATCA enforcement reached full operational maturity in 2024 and 2025, with UK banks now systematically identifying US-citizen account holders and the IRS operating automated cross-reference workflows. The 2026 practical effect is that FATCA-triggered IRS contact is substantially more likely than in earlier years. Both the streamlined route and the Voluntary Disclosure Practice route require the taxpayer to come forward before the IRS contacts them. Delay increases the risk of losing both routes and being forced into examination with full penalty exposure. The IRS FATCA page sits at https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca.

Q: Can US-UK Tax handle the framing diagnostic and the route selection?

Yes. This is our core specialism. We hold combined UK CTA/CIOT or ACCA credentials, plus IRS Enrolled Agent or US CPA credentials, enabling integrated handling of framing, diagnostics, and route selection. The engagement covers the initial diagnostic interview, the documentary review, the willfulness framing analysis against the Bedrosian framework, the reasonable cause analysis against the Boyle framework, the route selection among SFOP, SDOP, VDP, DFSP, DIIRSP, and direct filing routes, the Form 14653 narrative drafting for streamlined cases, the comprehensive submission preparation, direct IRS representation under Circular 230, and ongoing post-resolution annual compliance. Get in touch at or 0333-8807974 to discuss your situation.