The Supreme Court And Mr. FBAR - Should The Non-willful Penalty Be Limited To The Form? - Discussion with @JimmySextonLLM

October 31, 2022 - Participants include:   <p><a href='http://www.taxresidentabroad.com/'>John Richardson</a> - <a href='http://www.twitter.com/expatriationlaw'>@Expatriationlaw</a></p> <p><a href='https://www.esquiregroup.com/'>Jimmy Sexton</a> - <a href='https://www.twitter.com/jimmysextonllm'>@JimmySextonLLM</a></p> <p>Should non- willful FBAR penalties be imposed for the failure to file the form (one penalty) or the failure to report each account on the form (multiple penalties)?</p> <p>What is the purpose of the FBAR when it duplicates information that is included in Form 8938?</p> <p>The court documents including the amicus briefs are here ...</p> <p><a href='https://www.supremecourt.gov/search.aspx?filename=/docket/docketfiles/html/public/21-1195.html'>https://www.supremecourt.gov/search.aspx?filename=/docket/docketfiles/html/public/21-1195.html</a></p> <p> </p> <p> </p> <p> </p>