All U. S. citizens as well as green card holders are required to file an annual United States Federal income tax return. The level of income does not determine whether a return must be filed. In addition, anyone owning real property or (in many cases) earning investment income must also file an annual federal income tax return, and in the case of real property usually a State income tax return. United States individuals who are shareholders in foreign companies whether they actively participate or not are required to file information returns, the failure of which to file may result in severe penalties.

Advice is given to individuals, corporations and trusts in a wide range of areas relating to their personal and business affairs.

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