Mel Whitney
- Non-resident taxation
- Real estate taxation
- Tax optimization
- Bachelor of Science in Business Administration
- Humboldt State University
Articles
IRS Form 14654 instructions: How to certify non-willfulness under the domestic streamlined procedures
Many US taxpayers discover years later that foreign income, bank accounts, or FBARs were never reported — often because they did not realize the rules applied to them. To help eligible...
Should you hire an expat tax professional? A practical guide
For the 2025 tax year filed in 2026, hiring an expat tax professional is most useful when foreign accounts, several income types, or international forms overlap. The pros and cons of hiring a tax professional favor DIY only when your return is straightforward, and you understand every required form. US citizens and resident aliens abroa...
Buying foreign real estate: Easiest countries, costs, and US tax rules
Buying property abroad does not, by itself, trigger a separate US information return. For the 2025 tax year, direct foreign real estate is not an FBAR asset or a Form 8938 specified foreign financial asset. (...
IRS Form 14653: A complete guide for US expats and offshore filers
What is Form 14653? Form 14653 is the IRS certification form us...
How to file late FBARs in 2026: Delinquent FBAR submission procedures guidance
The Delinquent FBAR filing procedures historically covered an FBAR-only probl...
FBAR penalties in 2026: amounts, violations, and when they are reduced
Most late FBAR cases do not automatically lead to maximum penalties. The biggest risk factor is whether the IRS sees the failure as non-willful or willful. ...