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Foreign Bank Account Reports: Will There Be More Scrutiny of FBARs and Other Disclosure Returns?  


Author:  Jeffrey D. Moss.


Source: Volume 31, Number 03, Spring 2018 , pp.29-33(5)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

This article summarizes the past and current implementation of the FBAR reporting system and its interplay with the Offshore Voluntary Disclosure Program.

Keywords: Foreign Bank Account Report (FBAR), Offshore Voluntary Disclosure Program (OVDP), Streamlined OVDP, offshore accounts, overseas branch bank, failure to file

Affiliations:  1: Dawda, Mann, Mulcahy & Sadler, PLC.

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