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Keywords: FBAR violations
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Journal Articles
The ATA Journal of Legal Tax Research (2023) 21 (1): 45–64.
Published: 01 May 2023
...Lynn Ruggieri; Julia M. Camp; Lynn Comer Jones; John McQuilkin ABSTRACT Foreign Bank Account Reporting (FBAR) has emerged recently as a litigation matter in several federal courts. While past cases primarily focused on the determination of willful versus nonwillful FBAR violations, recent cases...