The US Department of Treasury and Internal Revenue Service are offering a limited time window for the Streamlined Filing Procedures allowing US Persons living abroad to be in compliance with the IRS.
The streamlined filing compliance procedures are for filing amended or delinquent returns.
The streamlined filing compliance procedures will help you handle filing amended or delinquent returns, resolve tax and penalty obligations and eliminate the risk assessment process. Streamlined filing compliance procedures require 3 years of delinquent Federal Tax Returns and 6 years of FBARS to be filed.