This is Post 6 in a series of posts describing the historical, statutory and regulatory evolution of Mr. FBAR* These posts are organized on the page “The Little Red FBAR Book“. Mr. FBAR Visits The Supreme Court Of The United States! All #Americansabroad should read this wonderful article by @AndreasKluth about the unfairness and destructive […]
The post Mr. FBAR’s Civil Penalty – Does 31 USC 5321(a)(5) Authorize The Imposition Of ANY Civil Penalty For Failure To File An FBAR? first appeared on TaxConnections.