The Resource Report of Foreign Bank and Financial Accounts (FBAR), Zhanna A. Ziering, Esq. (Associate, Caplin & Drysdale, Chartered, New York, NY), Niles A. Elber, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC), Mark E. Matthews, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC)

Report of Foreign Bank and Financial Accounts (FBAR), Zhanna A. Ziering, Esq. (Associate, Caplin & Drysdale, Chartered, New York, NY), Niles A. Elber, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC), Mark E. Matthews, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC)

Label
Report of Foreign Bank and Financial Accounts (FBAR)
Title
Report of Foreign Bank and Financial Accounts (FBAR)
Statement of responsibility
Zhanna A. Ziering, Esq. (Associate, Caplin & Drysdale, Chartered, New York, NY), Niles A. Elber, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC), Mark E. Matthews, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC)
Creator
Contributor
Author
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
" ... discusses the history of the FBAR, FBAR reporting requirements, and enforcement relating thereto. The requirement to file an FBAR was first enacted in 1970 as part of the Bank Secrecy Act (BSA). The BSA created a network of required financial reporting that was designed to identify transactions that may evince money laundering, tax evasion, and other criminal activities. Among its provisions, the BSA requires U.S. persons with foreign bank accounts to report such relationships on timely filed FBARs. Initially intended to be a useful tool in investigating criminal and terrorist activities, the FBAR filing requirement has become a very valuable instrument of prosecutorial leverage, especially with respect to tax evasion cases. FinCEN, generally charged with enforcing the BSA, has delegated the enforcement of FBAR compliance to the IRS."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Ziering, Zhanna A
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6085 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Elber, Niles A.
  • Matthews, Mark E.
  • Tax Management Inc
  • Bloomberg BNA
Series statement
Tax management portfolios : foreign income
Series volume
6085
http://library.link/vocab/subjectName
Foreign bank accounts
Label
Report of Foreign Bank and Financial Accounts (FBAR), Zhanna A. Ziering, Esq. (Associate, Caplin & Drysdale, Chartered, New York, NY), Niles A. Elber, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC), Mark E. Matthews, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC)
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Legislative history of the Report of Foreign Bank and Financial Accounts (FBAR) -- FBAR filing requirements -- Recordkeeping requirement -- FBAR enforcement -- Penalties -- FBAR audits -- Fifth Amendment and the act of production doctrine -- FBAR litigation -- Collection of FBAR penalty -- Comparison of Form 8938 and FBAR requirements -- Working papers
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)954039604
Label
Report of Foreign Bank and Financial Accounts (FBAR), Zhanna A. Ziering, Esq. (Associate, Caplin & Drysdale, Chartered, New York, NY), Niles A. Elber, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC), Mark E. Matthews, Esq. (Member, Caplin & Drysdale, Chartered, Washington, DC)
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Legislative history of the Report of Foreign Bank and Financial Accounts (FBAR) -- FBAR filing requirements -- Recordkeeping requirement -- FBAR enforcement -- Penalties -- FBAR audits -- Fifth Amendment and the act of production doctrine -- FBAR litigation -- Collection of FBAR penalty -- Comparison of Form 8938 and FBAR requirements -- Working papers
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)954039604

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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