Thank you for your interest in my professional services. The purpose of this memo is to be sure you have been informed of the services that I do provide and those which I do not provide so that there won't be any misunderstanding as to my duties and responsibilities. 

The Services I Provide

I'm licensed as a CPA (by the state of Kansas), but I don't choose to provide most of the services that are typically available from most CPAs or CPA firms.

I provide tax consulting services for U.S. citizens or permanent residents who have an interest in foreign investments, foreign trusts or foreign business entities. In addition, I assist other tax professionals in the preparation of various information forms that are required for foreign trusts, corporations or investments.

My tax preparation services are limited to returns involving foreign entities owned by U.S. persons.  I prefer to assist the client's local tax preparer with these specialized information returns, which include but are not limited to

  Form 926                            Transfers to a Controlled Foreign Corporation
  Form 1040-NR                    Non Resident Alien U.S. Source Income Tax
  Form 1120F                        Foreign Corporations Doing Business in the U.S.
  Form 2555                           Foreign Earned Income Exclusion 
  Form 3520                           Disclosure of Transactions with a Foreign Trust
  Form 3520-A                       Annual Report - Foreign Trust with U.S. Grantor
  Form 5471                           U.S. Shareholder of Controlled Foreign Corp.
  Form 8621                           U.S. Shareholder of Foreign Investment Co.
  Form 8832                           Entity Classification Election
  Form 8854                           Initial and Annual Expatriation Information Return
  Form 8858                           Information Return  of U.S. Persons with Respect                                                                               to Foreign Disregarded Entities
  Form 8865                           U.S. Partners of a Foreign Partnership
  Form TD F 90-22.1             Disclosure of Foreign Financial Accounts

Clients sometimes need to submit multiple years of these information returns if they have failed to file these returns in previous years. However, penalties could be assessed at the discretion of the IRS for a delinquent filing. Taxpayers who have failed to file a timely return to first consult with an attorney regarding his or her options. (See my article on penalties for The Delinquent Filing of International Tax Returns. )

Services That I Do Not Provide

While I have experience in providing international tax consulting and preparation services for individual investors and small business entrepreneurs, I have no comparable experience in working with large corporations that have subsidiaries in multiple countries. I have not become involved in the analysis of tax treaties between different countries, or in dealing with transfer pricing issues and I have not attempted to become well informed about the tax systems of other countries.

As a tax preparer, I am not interested in purely domestic tax accounting work. Whenever possible, I prefer to work with and to assist the taxpayer's domestic tax preparer.

I do not provide many of the services that are typically provided by CPAs. Such services include (but are not limited to) ......

• Financial audits, 
• Compilations or reviews of financial statements, 
• Business or investment valuation or appraisal services, 
• Computer or computer software installation or support, 
• Bookkeeping or general business consulting. 
  
• Personal financial planning
• Investment advice
• Advice regarding the selection of insurance products
• Asset protection planning or implementation
• The sale of any products other than books and newsletters
• Formation of any legal entities or the preparation of legal documents
  

However, I am affiliated with other CPAs who do provide fee based financial planning and investment services with an emphasis on international financial planning.

If you wish to retain me for international tax consulting or tax preparation services, please sign and date this document and return it to me so I will know you have read it.  Prospective clients should read my Disclosure statement and my Standard Engagement Letters for Tax Consulting or for Tax Preparation services.

New clients will need to provide me a copy of their most recent personal and corporate income tax return and a recent personal and business financial statement plus the information requested in my client questionnaire .

Yes, I have read this document. 

X___________________________________________________ 

Name (Printed) ________________________________________ 
Date _______________, 200__