The Tax Division of the DOJ recently conceded penalties assessed against a Philadelphia police officer for failing to file informational returns on foreign income. Krzysztof Wrzesinski, a Polish-American citizen, had failed to file Form 3520, or the “Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts,” for money he received from his mother in 2010 and 2011 after she won the Polish lottery. Mr. Wrzesinski had engaged an accountant when he received the windfall, but he was advised that the gifts were exempt from gross income and that no filings were required. Download our PDF for the full article.