…to be part of the US. Qualified Intermediary Program in 2001 of this article). (Tax Haven Banks and US Tax Compliance 2008). The On the heels of that investigation, the IRS an- Qualified Intermediary Program allows a finan- nounced its Offshore Credit Card Program to com- cial institution to enter into an agreement with the bat tax avoidance schemes involving credit cards IRS to "assume certain documentation and with- issued by offshore banks to U.S. citizens (IRS.gov holding…