A Closer Look at the Non-Willful FBAR Penalty

A Closer Look at the Non-Willful FBAR Penalty

California Tax Lawyer has published, A Closer Look at the Non-Willful FBAR Penalty, in the Winter 2012 edition.       Here, we take a close look at the Foreign Bank Account Report’s history and provisions along with provide an overview of the penalty structure surrounding it as well as potential defenses.  

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