Civil FBAR penalties the possible (over)breadth of willfulness Jon D. Feldhammer, Benjamin Koodrich, Benjamin A. Cohen-Kurzock, Tyler R. Murray
Contributor(s): Feldhammer, Jon D
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Material type: 
ArticlePublisher: 2021Subject(s): CUENTAS CORRIENTES | BANCOS EXTRANJEROS | INFRACCIONES Y SANCIONES TRIBUTARIAS | LIQUIDACIONES | ESTADOS UNIDOS
In:
Tax Notes International v. 101, n. 10, March 8 2021, p.1249-1253Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/10-1 (Browse shelf) | Available | OP 138-B/2021/101/10-1 |
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.
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