| 000 | 01108nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143918 _d143918 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210416134553.0 | ||
| 007 | ta | ||
| 008 | 210416t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 |
_aCivil FBAR penalties _bthe possible (over)breadth of willfulness _c Jon D. Feldhammer, Benjamin Koodrich, Benjamin A. Cohen-Kurzock, Tyler R. Murray |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_941562 _aCUENTAS CORRIENTES |
|
| 650 | 4 |
_959570 _aBANCOS EXTRANJEROS |
|
| 650 | 4 |
_947813 _aINFRACCIONES Y SANCIONES TRIBUTARIAS |
|
| 650 | 4 |
_947639 _aLIQUIDACIONES |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_968878 _aFeldhammer, Jon D. |
|
| 773 | 0 |
_9164715 _oOP 138-Bis/2021/101/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 10, March 8 2021, p.1249-1253 |
|
| 942 | _cART | ||