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Previously Unreleased IRS Guidelines for FBAR Audits
- FMIS - FOIA Request
- Response to FOIA Resquest
- Offshore Voluntary Disclosure Workshop Houston,TX 09/11
- Offshore Voluntary Disclosure Workshop Chicago, IL 09/12
- FBAR Report of Foreign Bank and Financial Accounts
- Offshore Voluntary Disclosure Program Quick Start Guide
- Voluntary Disclosure Program(VDP) Job Aid use in Interpreting XXX Statements April 2010
- E-trak VDP Voluntary Disclosure Database Access Via Form 5081
- International Technical Training(Instructor Guide)
- International Technical Training(Participant Guide)
- Recorded Session: Basic Structures Part 1: Basic Structures Used to Conceal Beneficial Ownership of Foreign Financial Accounts and Other Assets
- Recorded Session: Basic Structures Part 2: Pre-Audit, Investigative Techniques & Statutes
- Recorded Session: Basic Structures Part 3: Interviewing and International Penalties
- IIC e-Town Hall Tax Compliance Officers Updates and Technical Issues
- Recorded Session: Overview of Subpart F Income
- Recorded Session: Application of Treaties
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- §1.6664-4 Reasonable Cause and Good Faith Exception to section 6622 Penalties
- OVDI-OOR: FBAR Penalty Investigation
- FBAR Reasonable Cause
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- How Should We Identify The Taxpayer On The Form 906
- 2012 OVDI Form 8621 Calculator & Redacted Documents
- 2011 Offshore Voluntary Disclosure Initiative, South Atlantic 04/12
- FBAR Penalty Investigation Workshop OVDI Opt-out and Removal/Treaty Cases
- Foreign Bank and Financial Account Reporting under Title 31
- Government Wins Second Willful FBAR Penalty Case: What McBride Really Means for Taxpayers 04/13
- Statute of Limitation- Impact of UBS John Doe Summons Part 1:03/12
- Statute of Limitation- Impact of UBS John Doe Summons Part 2
- Statute of Limitation- Impact of UBS John Doe Summons Part 3
- OVDI-OOR: Refunding payments from “Barred” years
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- 2011 Offshore Voluntary Disclosure Initiative-South Atlantic:06/12
- SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45921
- SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45922
- SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45923
- SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45924
- Redacted Document
- 2011 and 2012 and Forward OVDI: Co-Ownership of Offshore Bank Accounts
- Comparison of Form 8938 and FBAR Requirements
- Consent to Extend the Time to Assess Civil Penalties Provided by 21 U.S.C. § 5321 for FBAR Violations
- Information Regarding FBAR Penalty Foreign Conversion Spreadsheets
- Delegation Order 25-13 (Formerly DO 4-35, Rev 1)
- Estate & Gift Tax FBAR Workshop 2013
- Examiner Guidance- FBAR E-File and Delinquent or Corrected FBAR
- FBAR- ERCS Guide
- Request For Adjustment Form 3870
- Form 4564 2008 Tax Audit
- Question Taxpayer Regarding History/Reason For Offshore Accounts
- Treaty CD 2.2 Revenues by Year and Type: Conversion from Switzerland(Swiss) Francs (CHF) to U.S Dollars (USD)
- Authority to Allow Normal Assessment Statue of Limitations to Expire on Quiet Disclosure Case
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- Report Transmittal
- Examination Request-ERCS(Examination Returns Control System) Users (IRM References:4.4.23, 4.10.5.4)
- Web Currency and Banking Retrieval System (WebCBRS) Information Request
- Form 13449 Agreement to Assessment and Collection of Penalties Under 21 USC 5321(a)(5) and 5321(a)(6)
- Memorandum: Form 13535
- FBAR Monitoring Document (FMD) Entity Information
- IRS: Information for U.S. Citizens for Dual Citizens Residing Outside the U.S.
- Offshore Penalty vs Information Return Penalty Analysis FAQ 35
- Determining Disclosure Period for 2012 OVDI- FAQ #9 (Scope Years)
- Treaty CD 2.2 Revenues by Year and Type: Conversion from Switzerland (Swiss) Francs (CHF) to U.S Dollars (USD)
- FBAR-ERCS Guide Part 1
- FBAR-ERCS Guide Part 2
- AREA FBAR Coordinators in SBSE Examination Areas by State
- LexisNexis: July 24,2012- 2012 TNT 142-2 FBAR Penalty Case Reversal Raises Questions About Civil Willfulness Standard.(Release Date: July 23,2013)(Doc 2012-15556)
- FBAR Citizenship Lead Sheet
- 401 TAB FBAR Citizenship Lead Sheet
- FBAR Agreement
- FBAR Agreement Instructions
- Examiner Guidance-FBAR E-File and Delinquent or Corrected FBARs
- FBAR E-Filling-FAQs
- FBAR Electronic Teaching Case File
- 106 TAB Form TD F 90-22.1
- 401 TAB FBAR Citizenship Lead Sheet
- 603 TAB Tax Returns
- FBAR Examination Workpapers-Index
- TD F 90-22.1: Report of Foreign Bank and Financial Accounts
- FBAR Penalties; Post 10/22/2004; SB/SE E&G Examiner Lead Sheet
- Redacted Document
- FBAR Penalty Case Workshop 05/30/2013 OVDI Opt-Out & Removal Part 1 of 2
- FBAR Penalty Case Workshop 06/06/2013 OVDI Opt-Out & Removal Part 2 of 2
- FBAR Penalty Investigation Workshop OVDI Opt-out and Removal Cases Treaty Cases
- FABR Penalty Investigation Workshop OVDI Opt-out and Removal Cases Treaty Cases
- FBAR Penalty Investigation Overview for Estate & Gift: October 25, 2012
- FBAR Penalty-Summary Proposal Response January 2012
- FBAR Penalty Case Checklist
- FBAR Penalty Case Procedures: Tailored to Opt-Out & Removal Cases February 13, 2013
- FBAR Penalty Case Workshop 7/10/2013 FBAR Coordinators Part 1 of 2
- FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
- FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
- FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
- FBAR Penalty Case Workshop Part 2 of 2
- FBAR Penalty Case Workshop Part 2 of 2
- Department Of The Treasury-Financial Crimes Enforcement Network- Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts
- Foreign Bank and Financial Account Reports Sample Letter
- FBAR Short Statue Procedures
- Consent To Extend The Time To Assess Civil Penalties Provided By 31 U.S.C. § 5321 Fort FBAR Violations
- Letter Regarding Request Of Consent To Extend Period of Assessment
- FinCen Notice 2011-1 FBAR Filing Requirements—Extended Filing Date Related to Exceptions Described in 31 CFR 1010.350(f)(2)
- Filing Requirements Job Aid
- FinCen E-Filing FAQ
- FinCen Notice 2011-1 FBAR Filing Requirements—Extended Filing Date Related to Exceptions Described in 31 CFR 1010.350(f)(2)
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- Form 13449 Agreement to Assessment and Collection of Penalties Under 31 USC 5321(a)(5) and 5321(a)(6)
- Memorandum(Form 13535)
- FBAR Monitoring Document (FMD) Entity Information
- HAB/MOP Inclusions
- Summary of Civil FBAR Penalties (After October 22, 2004 and not LCCI Cases)
- Q & A Confirming Whether a Delinquent FBAR Has Been Electronically Filed
- ERCS Guide For FBAR Cases
- Q & A Regarding Currency and Banking Retrieval System(CBRS)
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- How to Request Copies of FBAR Documents
- Command Code DDBKD IRM 2.3.80
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- Interview-Form 1040
- Manual Transmittal 4.26.16 (July 1,2008)
- Manual Transmittal 4.26.16 (May 5, 2008)
- Information for U.S Citizens or Dual Citizens Residing Outside the U.S.
- Report of Foreign Bank and Financial Accounts (FBAR)
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- Letter Proposing a Penalty for Violating the Reporting or Record Keeping Requirements Relating to Accounts Associated with Financial Institutions Overseas
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- Form TD F 90-22.1 Letter Regarding Apparent Violations of the Requirements for Reporting and Recordkeeping of Foreign Financial Accounts
- Letter Regarding Conducting an FBAR Examination- Form TD F 90-22.1
- Letter Regarding Approved Agreement Concerning the Foreign Bank Account Report (FBAR)
- Mandatory FBAR E-Filing
- LexisNexis United States of America, Plaintiff, vs. Jon McBride, Defendant: Case No. 2:09-cv 378 DN
- Email Correspondence Regarding Migrated Website
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- PFIC Investments (Income and Deductions)
- MTM Reduction in Tax (RIT) Carryback Instructions (Updated for RGS v12.0)
- Interim MTM RIT Supplemental Guide
- Information on Making FBAR Penalty Payment by Check
- Part IV- Items of General Interest: FBAR Filing Requirements- Administrative Relief For Persons Having Signature Authority, But No Financial Interest In, A Foreign Financial Account, And For Persons With A Financial Interest In, Or Signature Authority Over, Certain Foreign Commingled Funds
- Internal Revenue Bulletin: 2011-17(April 25,2011) Notice 2011-31 Instructions for Person Answering Questions Relating to Foreign Financial Accounts on 2010 Federal Income Tax and Information Returns
- Currency Conversion Rates
- Offshore Penalty Computation Workpaper OVDI 2003-2010
- OVDI Opt-Out Case Assist January 2014
- OBI Wan Kenobi- Your OVDI Jedi Master
- Offshore Voluntary Disclosure Initiative- South Atlantic Area Workshop #1
- Offshore Voluntary Disclosure Initiative 2011
- OVDI Library
- South Atlantic Area(March 9,2012): Where Do I Get OVDI Information?
- South Atlantic Area(January 20,2012):Where Do I Get OVDI Information?
- OVDI Checksheet For Opt Outs and Removals
- Disconnected or Trouble During the Session Part 1
- Disconnected or Trouble During the Session Part 2
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- Original Shares and Bifurcacted Shares
- PFIC Passive Foreign Investment Company
- Section 1291 PFIC Example #1- Work Problem By Hand Without Using 1291 PFIC Workbook
- PFIC Risk Analysis Workpaper: Factors to Consider
- OVDI Offshore Voluntary Disclosure Initiative-South Atlantic Area- Plantation, FL (February 12-14,2013)
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- Quiet Disclosure FBAR Investigations Part One
- Quiet Disclosure FBAR Investigations Part Two
- FBAR Investigative Techniques Guide- Supplement to the Quiet Disclosure Training (May 2013)
- FBAR Case Procedure Guide- Supplement to the Quiet Disclosure Training (May 2013)
- Quiet Amended Return Issues Training 2013
- Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
- FBAR Chart
- Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
- Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
- Reliance on Professional Advice- Reasonable Cause
- Instruction to Provide Account Records to the IRS
- Checklist for Centralized Area Field Closures-Offshore Voluntary Disclosure Program Cases
- Consent to Extend the Time to Assess Civil Penalties Provided By 21 U.S.C § 5321 for FBAR Violations
- Treaty Case Training- Offshore Information Return Penalties Tax Law and Procedures 2011
- Treaty Case Training- Session 3 Offshore Information Return Penalties
- OVDI Payments 2012 OVDI Workshop March,2013
- OVDI Offshore Voluntary Disclosure Initiative- Tampa,FL- March 03-04,2013
- LexisNexis- July 23,2012: 2012 TNT 141-13 Fourth Circuit Reverses Finding That Failure To Report Interest in Swiss Accounts Wasn’t Willful
- 2009 OVDI Compliance Penalty Guidance
- Offshore Voluntary Disclosure Initiative South Atlantic Area Workshop #1
- Professional Responsibility and the Report of Foreign Bank and Financial Accounts
- Q & A Regarding Balances in Foreign Accounts
- Where Do I Send………
- Q & A Regarding FBAR Statute Extension
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