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Since 2012, US citizens living in Canada (and elsewhere outside the US) have had two options to address income tax non-compliance issues.

In light of the IRS’s new streamlined procedure for bringing the delinquent tax returns of US persons current, many taxpayers who are currently in the 2009 Offshore Voluntary Disclosure Program (OVDP) or 2011 Offshore Voluntary Disclosure Initiative (OVDI) are considering opting out of these amnesty programs in the hope of filing under the new procedure.