FOIA request on OVDP

Lets start with "non-willful" and "reasonable cause" are two different concepts.
It goes like this : If the evidence tends to show NW, then the examiner should shift the focus of the investigation to RC. The examiner should use the NW FBAR penalty mitigation guidelines only where there is no RC and should not assert NW FBAR penalties if he finds RC for the violation and the taxpayer files correct FBARs.
First test would be
a) NW criterias:
1. only signature authority over the "foreign" bank account
2. did not participate in an abusive tax avoidance scheme
3. tax compliance
4. relied upon the advice of a CPA
5. full compliance after notification of FBAR reporting requirements
6. "Foreign" account disclosed to return preparer
7. person owns the account in his name
8. business reason for the "foreign" account
9. family or business connection to the foreign country
10. no previously-filed FBARs
11. no illegal income in the "foreign" account
afterwards 2nd test with regards to
b) RC criterias :
1. person opened the account for a legitimate purpose (lived in the foreign country at the time)
2. person did not use the account for tax evasion
3. person relied on the advice of a qualified CPA
4. person complied with the tax laws of the country of residence by reporting all taxable income and paying the correct amount of tax
5. person reported all income from the undisclosed "foreign account" (not possible for NF)
6. person has only a De minimus US tax deficiency as a result of the undisclosed "foreign account"
7. person filed promptly delinquent FBARs after becoming aware of his obligation and timely subsequent FBARs.