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What are Willful Conduct and Willful Blindness in IRS FBAR Audits

What are willful conduct and willful blindness in IRS FBAR audits and court cases?  It is important to begin with an understanding regarding IRS FBARs and when they are required.  Any US taxpayer who has offshore bank or investment accounts (outside the United States) is required to prepare and file an...

US Expats a New IRS Target for FBAR Violations

What makes US expats a new IRS target for FBAR violations and undisclosed offshore assets?  The IRS is instituting a new whistle-blower campaign for those who might help US expats and other US taxpayer clients.  Allen Barron provides attorney-client protections for those who are working on the disclosure of foreign...

Failure to Comply with IRS FBAR Reporting Requirements Part of Manafort Indictment

The failure to comply with IRS FBAR reporting requirements was part of the recent Manafort indictment, but it doesn't just apply to the wealthy or powerful.  The failure to fully and accurately disclose offshore bank accounts, investments, assets and real property is a challenge for many US taxpayers, and the...

US Court of Appeals Upheld Requirement for IRS FBAR Reporting

The Sixth District of the US Court of Appeals upheld requirement for IRS FBAR reporting recently.  The decision affirmed the actions of a US District Court which dismissed a complaint which challenged FATCA and the requirement to come into compliance with IRS FBAR disclosures.   The lawsuit sought to prohibit...