Part 6: Mr. FBAR’s Civil Penalty – Does 31 USC 5321(a)(5) Authorize The Imposition Of ANY Civil Penalty For Failure To File An FBAR?

This Is Post 6 in a series of posts describing the statutory and regulatory history of Mr. FBAR. These posts are organized on the page “The Little Red FBAR Book“.* … Continue reading Part 6: Mr. FBAR’s Civil Penalty – Does 31 USC 5321(a)(5) Authorize The Imposition Of ANY Civil Penalty For Failure To File An FBAR?