FBAR
Missed FBAR Deadline 2026 — What to Do Next
If you missed the FBAR deadline and don’t know what to do, the IRS does…
Using IRS FBAR Mitigation Guidelines Against the Government
When the IRS sends a high FBAR penalty notice, most people assume that it’s a…
FBAR Reporting for Cryptocurrency: Do You Need to Report Crypto Accounts?
FBAR cryptocurrency reporting can get confusing when foreign accounts are involved. A lot of people…
FBAR Penalties After Assessment: Litigation & Defense Options
An FBAR penalty changes things the moment it is assessed. What had been under review…
FBAR Penalty Notice: Your 30-Day Legal Action Plan to Appeal or Negotiate with the IRS
An Internal Revenue Service (IRS) Report of Foreign Bank and Financial Accounts (FBAR) penalty notice…
FBAR Filing Instructions: What Documents You Need Before You Start
Filing the Foreign Bank Account Report (FBAR) feels a lot easier when you start with…
Evolving FBAR Enforcement: Are International Efforts Keeping Pace with Modern Offshore Concealment Techniques?
Introduction The Report of Foreign Bank and Financial Accounts (“FBAR”) requirement, mandated under 31 U.S.C.…
Russian Pensions, FBAR Reporting, and the Suspension of the U.S.–Russia Tax Treaty
Introduction The U.S. government’s suspension of the U.S.–Russia Income Tax Convention, effective 2024, has created…
Delinquent FBAR Submission Procedures
Missing the Report of Foreign Bank and Financial Accounts (FBAR) deadline happens more often than…
Are Foreign Pensions Taxable in the US? Complete US Tax Guide
Saving for retirement should bring peace of mind. But when your pension is from outside…
Recent Developments in Criminal FBAR Enforcement in 2023–2025
From 2023 through mid-2025, FBAR (FinCEN Form 114) compliance evolved into a criminal law flashpoint.…
Eleventh Circuit Sustains Willful FBAR Penalty, But throws the Taxpayer a Bone
By: Anthony N. Verni Attorney at Law, CPA September 5, 2024 ©2024 Eleventh Circuit…