Surprising FBAR Cases: A Mixed Bag for Taxpayers Facing Foreign Account Penalties
2024/12/18
再生時間： 20 分
ポッドキャスト

カートのアイテムが多すぎます

ご購入は五十タイトルがカートに入っている場合のみです。

カートに追加できませんでした。

しばらく経ってから再度お試しください。

ウィッシュリストに追加できませんでした。

しばらく経ってから再度お試しください。

ほしい物リストの削除に失敗しました。

しばらく経ってから再度お試しください。

ポッドキャストのフォローに失敗しました

ポッドキャストのフォロー解除に失敗しました

Surprising FBAR Cases: A Mixed Bag for Taxpayers Facing Foreign Account Penalties

無料で聴く

ポッドキャストの詳細を見る

サマリー
The tax press has focused recently on captive insurance, conservation easements, Employee Retention Credits, and other “hot” topics. However, international tax enforcement in general, and big penalties for unfiled FBARs in particular, are still key issues. Several cases, largely unnoticed, have held that the IRS can extend the period for assessing FBAR penalties, even though the initial deadline expired. Another case ruled that FBAR penalties are “fines” for constitutional purposes, such that courts can reduce them if they are “excessive.” This article examines disparate rules about extensions of assessment-periods, relevant IRS guidance, and new cases centered on these critical topics.

続きを読む一部表示

あらすじ・解説

The tax press has focused recently on captive insurance, conservation easements, Employee Retention Credits, and other “hot” topics. However, international tax enforcement in general, and big penalties for unfiled FBARs in particular, are still key issues. Several cases, largely unnoticed, have held that the IRS can extend the period for assessing FBAR penalties, even though the initial deadline expired. Another case ruled that FBAR penalties are “fines” for constitutional purposes, such that courts can reduce them if they are “excessive.” This article examines disparate rules about extensions of assessment-periods, relevant IRS guidance, and new cases centered on these critical topics.

続きを読む一部表示