Florida FBAR Tax Attorney – Willful & Non-Willful FBAR Defense

Florida has one of the highest concentrations of foreign account holders in the U.S. These situations commonly draw IRS attention:

• Foreign bank accounts not reported on FinCEN Form 114 (the FBAR)
• Rental income from foreign real estate is missing from your U.S. tax return
• Cryptocurrency held on foreign exchanges like Binance, OKX, or Bybit
• Dual citizenship combined with accounts in your home country
• FATCA disclosures where a foreign bank has already identified you as a U.S. person

Already received an IRS notice or worried your accounts are flagged? 

The IRS builds willfulness cases through circumstantial evidence. Factors they use include:

• You checked “No” on Schedule B when asked about foreign accounts
• You used a foreign account to pay personal or business expenses without disclosure
• You structured deposits to stay below reporting thresholds
• You received advice about FBAR rules from a lawyer or accountant, and still didn’t file
• Prior offshore disclosures show you were already aware of the requirement

As your FBAR attorney in Florida, Anthony N. Verni builds a defense based on the facts of your case. His strategies include:

• Challenging willfulness using Eleventh Circuit case law and the legal standard from Roth v. United States
• Applying IRS FBAR mitigation guidelines to reduce penalties sometimes to zero for non-willful violations
• Asserting the statute of limitations: The IRS typically has six years from the FBAR due date to assess penalties
• Pursuing federal litigation in the U.S. District Court or the Court of Federal Claims when the IRS position is legally or factually wrong

FBAR cases are built long before they reach court. A disciplined audit strategy is what turns risk into a defensible position.

Florida is within the Eleventh Circuit Court of Appeals, which has its own case law on FBAR willfulness, statute of limitations arguments, and penalty challenges.

Procedural decisions made early in an audit (how you respond to the IRS, what records you produce, and how you frame your position) lock in the record for any later appeal.

Anthony manages audits from the first letter through the full appeals process.

After an FBAR penalty is assessed and paid, two courts are available to contest it:

• U.S. District Court: Allows a jury trial, which can be favorable in willfulness disputes where the facts are on your side
• U.S. Court of Federal Claims: Bench trial only, different discovery rules, sometimes strategically preferable depending on the case

As a Florida FBAR tax attorney with direct federal court experience, Anthony advises you on which forum gives you the stronger position before any filing happens.

If you missed FBAR filings and haven’t received any IRS contact, the Delinquent FBAR Submission Procedures may allow you to file the missed reports with a written explanation, sometimes with no penalty at all.

If unreported foreign income is tied to your accounts, the IRS Voluntary Disclosure Program (VDP) is often the only path that keeps criminal prosecution off the table.

The best time to address an FBAR problem is before the IRS sends a formal notice. As a Florida FBAR tax attorney, Anthony reviews your full filing history, identifies exposure points, and builds a compliance plan before enforcement begins.

Once the IRS assesses a penalty or moves to collect, Anthony represents you through administrative appeals, federal court litigation, and negotiated resolution. 

His dual credentials as a licensed attorney and CPA mean he handles both the legal arguments and the financial calculations that drive every FBAR case.

Once the IRS assesses a penalty or moves to collect, Anthony represents you through administrative appeals, federal court litigation, and negotiated resolution. 

His dual credentials as a licensed attorney and CPA mean he handles both the legal arguments and the financial calculations that drive every FBAR case.