Thorn Law Group

Applying for the IRS' Voluntary Disclosure Program: Key Considerations for U.S. Taxpayers

Thu, 16 Apr 2026 00:00:00 -0400

Taxpayers who are behind on their federal tax obligations are at risk of facing scrutiny from the Internal Revenue Service (IRS). This scrutiny—whether in the form of an audit or a criminal tax investigation—can pose substantial risks. Both types of inquiries can lead to liability for back taxes, interest, and penalties, and criminal investigations can also carry the risk of prison time. Mitigating these risks involves taking a proactive approach with the help of an experienced attorney.

Are You At Risk of Facing a PPP or ERC Fraud Audit or Investigation in 2026?

Tue, 31 Mar 2026 00:00:00 -0400

Due to widespread fraud during the COVID-19 pandemic, the federal government continues to pursue civil and criminal enforcement actions related to the Paycheck Protection Program (PPP) and the Employee Retention Credit (ERC). We continue to see the Internal Revenue Service (IRS) and the U.S. Department of Justice (DOJ) target businesses and individuals, and both have made clear that targeting pandemic-era fraud remains a top priority in 2026. Learn more from Washington D.C. tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

Streamlined Filing vs. Voluntary Disclosure: Key Considerations for U.S. Taxpayers in 2026

Fri, 20 Mar 2026 00:00:00 -0400

Taxpayers who are behind on their federal filing obligations have two primary options for coming into compliance. While submitting a delinquent filing or late payment might seem like the best approach, this will often invite scrutiny from the IRS. As a result, most taxpayers will benefit from using one of the IRS’ streamlined voluntary disclosure programs. Learn more from Washington D.C. international tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group:

5 Facts You Need to Know When Facing an IRS Criminal Tax Audit

Fri, 27 Feb 2026 00:00:00 -0500

If you are facing an IRS criminal tax audit, there is a lot you need to know. Federal criminal tax charges carry the possibility of federal prison time, and even if you are able to avoid incarceration, the audit could lead to substantial liability for back taxes, interest, and fines. Learn more from Washington D.C. criminal tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

What Happens During (and After) an IRS Criminal Tax Audit?

Fri, 13 Feb 2026 00:00:00 -0500

Facing an IRS criminal tax audit presents substantial risks. Not only can targeted taxpayers face substantial liability for back taxes, interest and penalties, but individuals (including business owners and executives) can face prison time as well. As a result, an informed and strategic defense is essential—and this starts with knowing what to expect during (and after) the process. Find out what you need to know from Washington D.C. tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group:

IRS Seeks Public Comment on Proposed Changes to Voluntary Disclosure Program (VDP) in 2026

Fri, 30 Jan 2026 00:00:00 -0500

The Internal Revenue Service is seeking public comment on proposed changes to its Voluntary Disclosure Program (VDP). This is a standard part of the federal rulemaking process, and after considering public comments, the IRS can finalize the proposed changes and implement them. According to a recent press release, the IRS plans to implement its proposed changes within 6 months of finalization, which could take effect before the end of 2026. Learn more from Washington D.C. tax evasion attorney Kevin E. Thorn, Managing Partner of Thorn Law Group:

5 Important Facts About the IRS Voluntary Disclosure Program (VDP) in 2026

Fri, 16 Jan 2026 00:00:00 -0500

The IRS’s Voluntary Disclosure Program (VDP) remains open in 2026. Filing under the VDP is an option for resolving willful tax law violations before the IRS opens an audit or launches a criminal investigation. Keep reading to learn five important facts about the VDP in 2026 from Washington D.C. tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

IRS Increases Audits of Businesses, Partnerships and Individuals

Wed, 31 Dec 2025 00:00:00 -0500

The Internal Revenue Service (IRS) has been ramping up its efforts to target businesses, partnerships and individuals with high-risk audits. We have recently seen a significant uptick in audits targeting entities and high-income individuals, and it appears that this trend will continue well into 2026. Learn more from Washington D.C. tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group:

IRS Issues New FAQs on the Employee Retention Credit (ERC)

Wed, 17 Dec 2025 00:00:00 -0500

The One Big, Beautiful Bill (OBBB) enacted on July 4, 2025 changed the rules for Employee Retention Credit (ERC) claims filed after January 1, 2024. Recently, the Internal Revenue Service (IRS) issued a Fact Sheet with answers to frequently asked questions (FAQs) about the revised rules.

IRS Launches Two-Year Post Appeals Mediation (PAM) Pilot Program

Fri, 28 Nov 2025 00:00:00 -0500

The Internal Revenue Service (IRS) recently announced that it is launching a two-year pilot program under its existing Post Appeals Mediation (PAM) procedure. According to the IRS, this pilot program should make PAM “more attractive to taxpayers,” and the Director of the IRS’ ADR Program Management Office has stated that he anticipates the pilot program will lead to more negotiated resolutions following unsuccessful appeals. Here are some insights for taxpayers who may be considering PAM from Washington D.C. tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group:

Offshore Account Disclosures: What if You Missed the Deadline to File in 2025?

Fri, 14 Nov 2025 00:00:00 -0500

Federal law requires U.S. taxpayers to report qualifying offshore accounts on an annual basis. Taxpayers must report their foreign financial assets (which include offshore accounts) to the IRS using Form 8938, and they must separately report their offshore accounts to the Financial Crimes Enforcement Network (FinCEN) using the FBAR form. So, what if you missed the 2025 filing deadline? Find out from Washington D.C. offshore tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group.

Recent Rise in IRS Criminal Tax Cases Presents Risks for Noncompliant Taxpayers

Fri, 31 Oct 2025 00:00:00 -0400

We have recently seen an uptick in Internal Revenue Service (IRS) criminal tax cases. This presents significant risks for noncompliant taxpayers, as federal criminal charges carry substantial penalties. Learn when the IRS can pursue criminal tax cases and what is at stake when the IRS decides to pursue criminal charges from Washington D.C. criminal tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group.

2026 IRS Compliance Assurance Process (CAP) Application Window Closes October 31

Fri, 17 Oct 2025 00:00:00 -0400

The application window for the Internal Revenue Service’s (IRS) 2026 Compliance Assurance Process (CAP) program closes on October 31, 2025. Should your business apply before the deadline? Here are some key considerations from Washington D.C. tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

IRS Continues to Aggressively Target PPP Fraud and ERC Fraud

Tue, 30 Sep 2025 07:40:45 -0400

The Internal Revenue Service (IRS) is continuing to aggressively target Paycheck Protection Program (PPP) and Employee Retention Credit (ERC) fraud. PPP fraud and ERC fraud investigations can expose businesses and their owners to substantial risks—including risks for fines and prison time. Learn more from Washington D.C. tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

The IRS is Following Through on Its Plan to Heavily Audit Businesses and High-Income Individuals in 2025

Tue, 16 Sep 2025 00:00:00 -0400

In May 2024, the Internal Revenue Service (IRS) announced plans to aggressively ramp up tax audits targeting businesses and high-income individuals. So far, it appears to be following through. We have seen a large number of audits targeting large corporations and wealthy taxpayers this year—a shift that is consistent with the IRS’ updated Strategic Operating Plan published last year. Learn more from Washington D.C. tax audit lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

When Can Businesses Deduct Research and Experimental (R&E) Expenditures?

Fri, 29 Aug 2025 00:00:00 -0400

Among several tax-related provisions in the One Big Beautiful Bill Act (OBBBA) that President Trump signed into law on July 4, 2025 is a provision that permits the immediate deduction of research and experimental (R&E) expenditures. For businesses that have qualifying R&E expenditures, this provision has the potential to afford substantial short-term tax savings. However, businesses will need to be careful when taking R&E deductions as well—as doing so improperly could trigger IRS scrutiny along with additional liability for interest and penalties. Learn more from Washington D.C. business tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group.

Criminal Tax Investigations Involving Gambling Winnings: What Bettors Need to Know

Fri, 15 Aug 2025 00:00:00 -0400

Offshore Accounts: When is Voluntary Disclosure to the IRS Required?

Thu, 31 Jul 2025 00:00:00 -0400

If you are a U.S. taxpayer and you own (or control) offshore accounts, you may have an obligation to disclose your offshore accounts to the federal government. This obligation does not go away—and the longer you wait to disclose your offshore accounts, the more risks you can face. Learn more from Washington D.C. international tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group.

One Big Beautiful Bill: Key Changes for the 2025 Tax Year

Thu, 17 Jul 2025 00:00:00 -0400

President Trump signed the One Big Beautiful Bill (OBBB) into law on July 4, 2025. The OBBB has several potential implications for U.S. taxpayers—including potential implications for the 2025 tax year. In this article, Washington D.C. tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group, provides an introduction to what both individual and corporate taxpayers need to know.

What if You Missed the June 16 Filing Deadline for U.S. Taxpayers Living Abroad?

Mon, 30 Jun 2025 00:00:00 -0400

If you are a U.S. taxpayer living abroad, June 16, 2025, was the deadline to file your annual tax return for the 2024 tax year. So, what if you missed it? Should you simply file a late tax return, or are there other (and better) options available? Washington D.C. tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group, explains.

The IRS Conducted Approximately 500,000 Audits in 2024

Mon, 16 Jun 2025 19:54:41 -0400

The Internal Revenue Service (IRS) recently released its annual Data Book for the 2024 fiscal year. It contains several notable insights for taxpayers—in particular those who may be at risk of facing audits or investigations for alleged tax law violations. Here, Washington D.C. IRS tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group, shares his key takeaways for taxpayers.

5 Mistakes to Avoid When Facing an IRS Audit

Fri, 30 May 2025 00:00:00 -0400

If you’re facing an Internal Revenue Service (IRS) audit, you need to be very careful. If you’re behind on your federal taxes, you could be facing substantial liability. At the same time, if you’re not behind on your federal taxes, you will still need to defend against the audit successfully to avoid the imposition of unwarranted liability for back taxes, interest and penalties. Learn more from the Washington D.C. tax lawyers at Thorn Law Group.

The IRS is Encouraging Whistleblowers to Report Corporate Tax Fraud

Fri, 16 May 2025 00:00:00 -0400

Since its establishment in 2007, the IRS’ Whistleblower Office has awarded more than $1.3 billion to whistleblowers who have helped the agency recover more than $7 billion in delinquent taxes, interest and penalties. Now, the Whistleblower Office is revamping its operations to encourage even more whistleblowers to come forward. For corporate taxpayers, whistleblower complaints can create substantial liability exposure, and even when a whistleblower’s allegations are unfounded, avoiding unnecessary liability requires the representation of an experienced Washington D.C. tax lawyer.

IRS Issues Warning About Online Scams Encouraging False Credits, Deductions, and Withholdings on 2025 Tax Returns

Mon, 17 Mar 2025 18:06:23 -0400

The Internal Revenue Service (IRS) is warning U.S. taxpayers to be cautious about falling for online scams that encourage false credits, deductions, and withholdings during the 2025 tax season. These scams are becoming increasingly common—especially on social media—and, as the IRS makes clear, falling victim to a scam is not an excuse for paying less than you owe. Learn more from Washington D.C. tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

IRS Highlights Five Important Tax Changes for 2025

Fri, 28 Feb 2025 00:00:00 -0500

The Internal Revenue Service (IRS) recently issued a News Release highlighting seven important changes to the federal tax code for 2025. These changes apply to tax returns for the 2024 tax year filed with the IRS in 2025. Here is an overview of what taxpayers need to know from Washington D.C. IRS tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.