TY  - SER
AU  - Sardar, Michael
TI  - The IRS's hard line on offshore compliance: recent developments encourage voluntary disclosure 
T2  - The CPA Journal
SN  - 0732-8435
U1  - BPer.  657.05 
PY  - 2015///
CY  - --New York.
PB  - The New York State Society of Certified Public Accountants, 
ER  -