THE SERVICE’S DUTY TO FOSTER VOLUNTARY COMPLIANCE THROUGH IRC SECTIONS 6014(a) AND 6020(a) -

American expatriates are especially good candidates to have their federal tax returns prepared under section 6014(a) or 6020 (a), because approximately 82% of them will owe no U.S. tax.
The cost for an American expatriate to comply with the Code is estimated to be, on average, between $2,000 and $4,000 per year per return.
Sections 6014(a), which allows individuals who meet certain income thresholds to elect for the IRS to compute taxes owed, and 6020(a), which allows the Service to prepare returns for persons who “consent to disclose all information necessary for the preparation thereof,” in lieu of self-assessment, may be a means to compel the government to assume the cost of compliance and complexity.
 As to the section 6020(a) return, a U.S. citizen or resident alien living abroad can proactively contact the Service to prepare his or her return under section 6020(a) by completing the “Tax Return and Consent to Assessment of Tax Pursuant to I.R.C. § 6020(a).”

 Section 6014(a) and section 6020(a) are but two statutory tools available to help American expatriates reduce their ever-increasing cost of compliance.

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