On June 26, the IRS announced a new streamlined tax compliance procedure for non-resident U.S. citizens and green card holders, effective September 1, 2012. However, as discussed in a recent GT Alert by our colleagues Barbara T. Kaplan and Michelle Ferreira, not every non-resident will qualify for the simplified program. Individuals should carefully evaluate the risks of proceeding in the new streamlined tax compliance program with their tax advisors.