Nina Olson, National Taxpayer Advocate, has vocally castigated the IRS in an annual report to Congress. She states in her report that the penalties charged to offshore accounts are unfair. She also states that the IRS treats American expats who have innocently made errors in their tax reporting disparately. She...

It may be a government entity, but the Internal Revenue Service is a business of sort. As such, just like any business, when sales are down, it sometimes means closing the least productive locations. Frankfurt, London and Paris are the last of the IRS’s taxpayer-assistance centers overseas and due to...