For many years, U.S. taxpayers have been able to avoid paying taxes by placing or receiving assets into offshore accounts.  Rules regarding reporting and disclosure were ambiguous and enforcement by the IRS was weak.  As a result, offshore planning became synonymous with tax-free planning.  According to Tax, Wealth and Estate Planning Attorney Jim Duggan of DUGGAN BERTSCH, LLC, most advisors have been conditioned to equate offshore with tax avoidance as well, which he says results in bad advice being given to U.S. taxpayers.