{"id":164,"date":"2015-02-23T03:18:00","date_gmt":"2015-02-23T03:18:00","guid":{"rendered":"https:\/\/retirebooja.com\/blog\/?p=164"},"modified":"2024-03-02T03:19:05","modified_gmt":"2024-03-02T03:19:05","slug":"%ed%83%88%ec%84%b8-%eb%82%b4%eb%b6%80-%ea%b3%a0%eb%b0%9c%ec%9e%90","status":"publish","type":"post","link":"https:\/\/retirebooja.com\/blog\/%ed%83%88%ec%84%b8-%eb%82%b4%eb%b6%80-%ea%b3%a0%eb%b0%9c%ec%9e%90\/","title":{"rendered":"\ud0c8\uc138\u2019 \ub0b4\ubd80 \uace0\ubc1c\uc790"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">&nbsp;\uc2a4\uc704\uc2a4 \ucd5c\ub300 \uae08\uc735\uadf8\ub8f9\uc778 UBS AG\uc758 \ub300\uaddc\ubaa8 \ud0c8\uc138 \uc0ac\uac74\uc744 \ud3ed\ub85c\ud55c \ub0b4\ubd80<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uace0\ubc1c\uc790\uc5d0\uac8c IRS\ub294 1\uc5b54\ubc31\ub9cc\ub2ec\ub7ec\ub418\ub294 \uc0ac\uc0c1 \ucd5c\uace0\uc758 \ubcf4\uc0c1\uc561\uc744 \uc9c0\uae09\ud55c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc801\uc774\uc788\uc5c8\ub2e4. 2012\ub144\uc5d0 \uc788\uc5c8\ub358 \uc2e4\ud654\ub85c \uc81c\ubcf4\uc790 Bradley Birkenfeld\ub294<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc790\uae30\ub3c4 \ubd80\uc720\ud55c \ubbf8\uad6d\uc778\ub4e4\uc774 \uc774 \uc740\ud589\uc758 \ube44\ubc00\uacc4\uc88c\uc5d0 \ub3c8\uc744 \uc740\ub2c9\ud558\ub3c4\ub85d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub3c4\uc654\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uac10\ucdc4\ub2e4\uac00 2\ub144\ubc18\uc758 \uc9d5\uc5ed\ud615\uc744 \uc0b4\uc558\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub0b4\ubd80 \uace0\ubc1c\uc790\ub97c Whisle-Blower \ub610\ub294 Deep Throat\ub77c\uace0 \ubd88\ub9ac\uae30\ub3c4\ud55c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc870\uc9c1\ub0b4\ubd80 \ud639\uc740 \uc678\ubd80\uc758 \ubd80\uc815\uac70\ub798\ub098 \ubd88\ubc95\ud589\uc704\ub4f1\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc2e0\uace0\ud558\uac70\ub098<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uacf5\uac1c\ud558\ub294 \uc0ac\ub78c\uc774\ub2e4. IRS\ub294 \ub0b4\ubd80 \uace0\ubc1c\uc790\uc758 \uc81c\ubcf4\ub97c \ud1a0\ub300\ub85c&nbsp;\u2018\ub364\uc73c\ub85c\u2019&nbsp;\uc9d5\uc218\ud55c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc138\uc218\uc758 \ucd5c\ub300 30%\ub97c \uc81c\ubcf4\uc790\uc5d0\uac8c \uc81c\uacf5\ud558\ub294&nbsp;\ud504\ub85c\uadf8\ub7a8\uc744 \uc6b4\uc601\ud558\uace0\uc788\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Form 3949-A\ub97c \uc774\uc6a9\ud574\uc11c \uc2e0\uace0\ub97c \ud558\ub3c4\ub85d\ud558\uace0\uc788\ub2e4. &nbsp;\uc774 \uc591\uc2dd\uc5d0\ub294 \ud0c8\uc138\uc790\uc758<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub984\uacfc \uc18c\uc15c\ubc88\ud638, \uc740\ud589\uacc4\uc88c \ubc88\ud638, \uc5b4\ub5a0\ud55c \ubc29\ubc95\uc73c\ub85c \ud0c8\uc138\ub97c \ud558\uace0 \uc788\ub294\uc9c0\ub97c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc790\uc138\ud788 \uc11c\uc220\ud574\uc57c\ud558\uace0 \uc6d0\uce59\uc73c\ub85c \uc775\uba85 \uc81c\ubcf4\ub294 \ubc1b\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc77c\ubc18\uc801\uc73c\ub85c IRS\ub294 \uc138\uae08\uc774 \uc790\uc9c4\ub0a9\ubd80\uac00 \uc798 \ub418\uc5c8\ub294\uc9c0 \ud0c8\uc138\uc790\ub97c \uc801\ubc1c\ud558\ub294<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubc29\ubc95\uc73c\ub85c \uc138\uae08\uac10\uc0ac(Tax Audit)\ub97c \ud65c\uc6a9\ud55c\ub2e4. IRS\uac00 \uac10\uc0ac \ub300\uc0c1\uc790\ub97c \uc120\uc815\ud558\ub294\ub370<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\ubc95\uc744 \uc801\uc6a9\ud55c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uccab\uc9f8\ub294 \uc810\uc218\uc81c\ub2e4. Income Tax Return\uc744 \uadfc\uac70\ub85c \uc810\uc218\ub97c \ub9e4\uaca8 \uc77c\uc815\ud55c \uc810\uc218<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\uc0c1\uc744 \ubc1b\uc740 \ub0a9\uc138\uc790\ub97c \uac10\uc0ac\ub300\uc0c1\uc73c\ub85c \uc120\uc815\ud55c\ub2e4. \ucef4\ud478\ud130\ub85c DIF (Discriminant<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Function System)\uc774\ub780 \ud504\ub85c\uadf8\ub7a8\uc744 \uc0ac\uc6a9, \uc55e\ub4a4 \uc548 \ub9de\ub294 \uc18c\ub4dd\ubcf4\uace0\ub97c \uace8\ub77c\ub0b4\ub294<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubc29\ubc95\uc774\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub458\uc9f8\ub294 \uc784\uc758\uc120\uc815 \ub610\ub294 TCMP (Taxpayer Compliance Measurement Program)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub780 \ubc29\ubc95\uc73c\ub85c \uc120\uc815\ud55c\ub2e4. \uc77c\uba85&nbsp;\u2018Economic Reality Audits\u2019\uc774\ub77c \ud558\uba70 \uc0dd\ud65c\uaddc\ubaa8\uc5d0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ube44\ub840\ud558\uc5ec \uc18c\ub4dd\uc774 \uc798 \ubcf4\uace0\ub41c \uc9c0\ub97c \uac10\uc9c0\ud558\ub294 \ubc29\ubc95\uc774\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\uc138 \ubc88\uc9f8\ub294 \ud2b9\uc815 \uc0b0\uc5c5\ubd84\uc57c\ub97c \uc120\ud0dd\ud558\uc5ec \uace0\ub3c4\ub85c \ud6c8\ub828\ub41c Agent\uac00 \ud14c\ub9c8\uac10\uc0ac\ub97c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubc8c\uc774\ub294 \uac83\uc774\ub2e4. \uc77c\uba85&nbsp;MSSP (Market Segment Specialization Program)\uc774\ub77c\ub294<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uac83\uc778\ub370 \uba87\ub144\uc804 Los Angeles\uc9c0\uc5ed\uc5d0 \uc9d1\uc911\uc801\uc73c\ub85c \uc2e4\uc2dc\ud558\uc5ec \ud070 \ud6a8\uacfc\ub97c \ubcf8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uac10\uc0ac\ubc29\ubc95\uc774\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub9c8\uc9c0\ub9c9\uc73c\ub85c \uace0\ubc1c\uc81c\uc774\ub2e4. &nbsp;\uc885\uc5c5\uc6d0\uc774\ub098 \uacbd\uc7c1\uc0ac \ub610\ub294 \uacfc\uac70 \ubc30\uc6b0\uc790(Ex-Spouse)\uac00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uae30\uc5c5\uccb4\ub098 \uac1c\uc778\uc758 \ud0c8\uc138\ud610\uc758\ub97c \uc2e4\uba85\uc73c\ub85c \uace0\ubc1c\ud558\ub294 \uacbd\uc6b0 IRS\uac00 \uac10\uc0ac\ub97c \ud558\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubbff\uc744&nbsp;\ub9cc\ud55c&nbsp;\uc815\ubcf4\ub098 \uc11c\ub958\ub97c \uc81c\ucd9c\ud55c \uace0\ubc1c\uc790\uc5d0\uac8c\ub294 \uac10\uc0ac\uacb0\uacfc\uc5d0\ub530\ub77c \ubcf4\uc0c1\ud574\uc8fc\ub294<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud504\ub85c\uadf8\ub7a8\uc774\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c\uce21\uadfc\uc744 \uc798 \uc0b4\ud3b4\ub77c\u201d,&nbsp;\u201c\ub4f1\ub4a4\ub97c \uc870\uc2ec\ud574\ub77c\u201d\ub77c\ub294 \ud1b5\uc18d\uc801\uc778 \ub9d0\uc774 \ub0b4\ubd80 \uace0\ubc1c\uc790\ub97c \ub450\uace0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud558\ub294 \uc18c\ub9ac\uc778\ub4ef\ud558\ub2e4. &nbsp;\uc774\ub7ec\ud55c \ubd88\ucf8c\ud558\uace0\ub3c4 \ubd88\uba85\uc608\uc2a4\ub7f0 \uace0\ubc1c\uc744 \ub2f9\ud558\uc9c0 \uc54a\uc73c\ub824\uba74<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud56d\uc0c1 \ud22c\uba85\ud558\uace0 \uc815\uc9c1\ud55c \uc138\uae08\ubcf4\uace0\ub97c \ud574\uc57c\ud558\uaca0\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp;\uae40\uc7a5\uc2dd \uacf5\uc778\ud68c\uacc4\uc0ac<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp;&nbsp;<a href=\"http:\/\/www.retirebooja.com\/\">www.RetireBooja.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;\uc2a4\uc704\uc2a4 \ucd5c\ub300 \uae08\uc735\uadf8\ub8f9\uc778 UBS AG\uc758 \ub300\uaddc\ubaa8 \ud0c8\uc138 \uc0ac\uac74\uc744 \ud3ed\ub85c\ud55c \ub0b4\ubd80 \uace0\ubc1c\uc790\uc5d0\uac8c IRS\ub294 1\uc5b54\ubc31\ub9cc\ub2ec\ub7ec\ub418\ub294 \uc0ac\uc0c1 \ucd5c\uace0\uc758 \ubcf4\uc0c1\uc561\uc744 \uc9c0\uae09\ud55c \uc801\uc774\uc788\uc5c8\ub2e4. 2012\ub144\uc5d0 \uc788\uc5c8\ub358 \uc2e4\ud654\ub85c \uc81c\ubcf4\uc790 Bradley Birkenfeld\ub294 \uc790\uae30\ub3c4 \ubd80\uc720\ud55c \ubbf8\uad6d\uc778\ub4e4\uc774 \uc774 \uc740\ud589\uc758 \ube44\ubc00\uacc4\uc88c\uc5d0 \ub3c8\uc744 \uc740\ub2c9\ud558\ub3c4\ub85d \ub3c4\uc654\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uac10\ucdc4\ub2e4\uac00 2\ub144\ubc18\uc758 \uc9d5\uc5ed\ud615\uc744 \uc0b4\uc558\ub2e4. \ub0b4\ubd80 \uace0\ubc1c\uc790\ub97c Whisle-Blower \ub610\ub294 Deep Throat\ub77c\uace0 \ubd88\ub9ac\uae30\ub3c4\ud55c\ub2e4. \uc870\uc9c1\ub0b4\ubd80 \ud639\uc740 \uc678\ubd80\uc758 \ubd80\uc815\uac70\ub798\ub098 \ubd88\ubc95\ud589\uc704\ub4f1\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc2e0\uace0\ud558\uac70\ub098 \uacf5\uac1c\ud558\ub294 \uc0ac\ub78c\uc774\ub2e4. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-164","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/comments?post=164"}],"version-history":[{"count":1,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/164\/revisions"}],"predecessor-version":[{"id":165,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/164\/revisions\/165"}],"wp:attachment":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/media?parent=164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/categories?post=164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/tags?post=164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}