How we help
- Eligibility analysis (non-willful conduct, non-US-resident status, no IRS contact)
- Three-year amended Form 1040 package preparation
- Six-year FBAR back-filing
- Streamlined certification (Form 14653) drafting
- PFIC and foreign-trust elections incorporated into the package
- Coordination with the Canadian Voluntary Disclosure Program if needed
What "Streamlined" actually is
The IRS's Streamlined Filing Compliance Procedures were introduced in 2012 and expanded in 2014 to address the large population of US persons abroad who had unintentionally fallen out of compliance with US filing obligations. The Streamlined Foreign Offshore Procedures (SFOP) are the version available to US persons resident outside the United States. The Streamlined Domestic Offshore Procedures are the version for US residents.
For SFOP eligibility, the taxpayer must: (1) be a non-US-resident in at least one of the three most recent tax years; (2) have failed to report income from a foreign financial asset and to pay any US tax due on that income, and have failed to file required information returns (FBAR, 8938, 3520, etc.); (3) certify under penalties of perjury that the conduct was non-willful; and (4) not be under IRS examination or criminal investigation at the time of submission.
The package
An SFOP submission consists of:
- Form 1040 (and any required information returns — 8938, 8621, 3520, 3520-A, etc.) for each of the three most recent tax years for which the US tax return due date has passed.
- FBARs (FinCEN Form 114) for each of the six most recent calendar years for which the FBAR due date has passed.
- Form 14653, the certification of non-willful conduct, signed by the taxpayer under penalties of perjury.
- Any prescribed elections — QEF or mark-to-market for PFIC holdings, treaty-based positions for RRSPs, foreign tax credits.
Non-willful conduct — the central question
"Non-willful" is the linchpin. The IRS defines non-willful conduct as conduct that is "due to negligence, inadvertence, or mistake or conduct that is the result of a good-faith misunderstanding of the requirements of the law." The certification on Form 14653 requires a narrative description of why the taxpayer was non-willful — typically built around facts like never having lived in the US as an adult, lack of knowledge that US filing continued despite living abroad, or reliance on advisors who failed to flag the obligations.
If the IRS later determines the conduct was willful, the consequences are severe: the Streamlined certification can be unwound, penalties reinstated, and in extreme cases criminal investigation opened. The non-willful certification is the most important document in the file and is not a place for hedging.
What Streamlined doesn't fix
Streamlined addresses past non-compliance for the years filed. It does not address ongoing compliance — future-year returns must continue to be filed on time. It also does not provide protection against criminal prosecution for willful conduct; if the non-willfulness certification turns out to be false, the criminal exposure remains.
Where the Canadian side of the file also has unreported income or unfiled returns, the Streamlined US package usually pairs with a Canadian Voluntary Disclosure Program (VDP) submission, which we handle in the same engagement. See the Voluntary Disclosure page for the CRA side.
How we work the file
Streamlined engagements at Barrett Tax Law are normally fixed-fee. We confirm eligibility and the non-willfulness narrative, prepare the three years of Form 1040 plus information returns, prepare six years of FBARs, draft and finalize Form 14653, and submit the package to the IRS Streamlined unit. We then handle any follow-up correspondence and bring the client onto a forward-looking annual compliance plan.
What to expect when you call us
Your first call is a free, no-obligation consultation with a tax lawyer. We will review the details of your situation, explain your options under the Income Tax Act and CRA administrative practice, and give you a clear, fixed-fee quote if you choose to retain us. Your consultation is confidential, and once we are retained, communications are protected by solicitor–client privilege.
If you retain us, we begin work within 24 hours of being retained.
Frequently asked questions
Is the consultation really free?
Yes. Most cases qualify for a free, no-obligation consultation with one of our tax lawyers. During the call we'll review your situation, explain your options, and give you a clear quote if you decide to retain us.
Do you serve all of Canada?
Yes. Barrett Tax Law represents clients across Canada. We have offices and local phone lines in Toronto, Calgary, Edmonton, Fort McMurray, Ottawa, Vancouver, and Winnipeg, plus a national toll-free line at 1-877-882-9829.
What does a tax lawyer do that an accountant cannot?
Accountants prepare returns and financial statements. Tax lawyers represent you when those returns are challenged, audited, or prosecuted — and our communications are protected by solicitor–client privilege, which accountant communications generally are not.
Will the CRA criminally prosecute me?
Most CRA disputes are civil. Criminal prosecution is reserved for serious tax evasion or fraud, usually involving deliberate misrepresentation. If you have unreported income, a voluntary disclosure is one of the standard ways to reduce criminal-prosecution risk.
How fast can you start on my case?
We typically begin work within 24 hours of being retained. For audit deadlines, Notices of Objection, and other time-sensitive matters, we move immediately.
What if I have unfiled tax returns from many years ago?
We routinely handle 5+ years of unfiled returns. Through the Voluntary Disclosures Program — applied for before the CRA contacts you — we can usually eliminate gross-negligence penalties and limit interest exposure.