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Keywords: Eighth Amendment
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Journal Articles
Implications of Recent Foreign Bank Account Reporting Litigation
Available to Purchase
The ATA Journal of Legal Tax Research (2023) 21 (1): 45–64.
Published: 01 May 2023
... bring to light issues that should lead Congress to revisit requirements and legislation specifically related to penalties. This paper examines four specific topics recently discussed in the courts: the assessment of penalties per FBAR form or per account; Eighth Amendment challenges; payment...
