The IRS Announces 100 Criminal And Civil Audits Of Puerto Rico Act 20, 22, And 60 Decree Holders

Published date19 July 2023
Law FirmCaplin & Drysdale
AuthorMr J. Clark Armitage, Jonathan Brenner, Leila Carney, Benjamin Z. Eisenstat and Niles A. Elber

In 2021, the IRS started an enforcement campaign to investigate individuals claiming the benefits of Puerto Rico Act 20, Act 22, Act 60 and presumably other Puerto Rico incentives acts. This week the IRS announced that it has, to date, identified approximately 100 individuals for audit. Some of these will be criminal investigations: "The agency has also identified about 100 high-income people claiming benefits in Puerto Rico without meeting certain requirements, with many of those cases expected to be taken up by...

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