The Resource Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle

Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle

Label
Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle
Title
Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle
Creator
Subject
Language
eng
Summary
This article addresses the duties triggered by holding a foreign account, the critical lessons about willfulness derived from FBAR penalty cases, the facts and rulings by the District Court in Bedrosian case, and the issues recently analyzed by the Third Circuit Court of Appeals concerning jurisdiction over FBAR cases, the standard to apply in reviewing initial rulings by a District Court, and the proper test for determining willfulness
Citation source
In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 5 ; p.36-47, 64
http://library.link/vocab/creatorName
Sheppard, H.E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • FBAR
  • penalties
  • disclosure
Label
Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle
Instantiates
Publication
Label
Appellate Court jeopardizes first holding of non-willfulness in FBAR penalty case : round three of the Bedrosian battle
Publication

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