- Corporate taxation
- International taxation
- Nonresident taxation
- Bachelor of Science, Baruch College
- MBA in Taxation, Baruch College
Articles
US tax treaty countries: Complete guide for expats (2026)
US tax treaty countries can offer lower withholding, residence tie-breaker rules, pension provisions, and other relief, but the result depends on the specific treaty article and the taxpayer’s status. For 2025 tax returns filed in 2026, the savings clause remains a major limitation for US citizens and certain US residents. ...
Sagoo FBAR case in 2026: What the Fifth Circuit's remand means for US expats
A federal court in Texas threw out a roughly $1.02 million willful FBAR penalty in September 2025 because the IRS assessed it without a jury. Law360 reported on October 22, 2026, that the Fifth Circuit has sent that case back to the trial court. The defense is now less certain, and for US expats with unreported foreign accounts, the safest move i...
IRS e-file shutdown in 2026: What the December 26 cutoff means for US expats
The IRS will stop accepting e-filed returns through its Modernized e-File system at 11:59 a.m. Eastern Time on Saturday, December 26, 2026, according to an IRS notice dated October 23, 2026. The IRS says the pa...
Resident citizens vs non-resident citizens vs residents for tax purposes: US tax residency status explained
Citizenship and tax residency are not the same thing – and for many pe...
What does the "FATCA Filing Requirement" box on Form 1099 mean?
It is a payer or issuer reporting flag, not a box you complete yourself. In current IRS instructions, the 1099 FATCA filing requirement box is tied to chapter 4 account-reporting rules, which are part of ...