Civil FBAR penalties the possible (over)breadth of willfulness / Jon D. Feldhammer, Benjamin Koodrich, Benjamin A. Cohen-Kurzock, Tyler R. Murray .-- , 2021
Resumen.
In this article, the authors assess the possible overbreadth of the foreign bank account report case law on civil willful penalties that may affect taxpayers who do not file an accurate and timely Financial Crimes Enforcement Network Form 114.
CUENTAS CORRIENTES
BANCOS EXTRANJEROS
INFRACCIONES Y SANCIONES TRIBUTARIAS
LIQUIDACIONES
ESTADOS UNIDOS
Feldhammer, Jon D.
Tax Notes International 1048-3306v. 101, n. 10, March 8 2021, p.1249-1253