Previously Unreleased IRS Guidelines for FBAR Audits

• Offshore Voluntary Disclosure Workshop Houston,TX 09/11
• Offshore Voluntary Disclosure Workshop Chicago, IL 09/12
• FBAR Report of Foreign Bank and Financial Accounts
• Offshore Voluntary Disclosure Program Quick Start Guide
• Voluntary Disclosure Program(VDP) Job Aid use in Interpreting XXX Statements April 2010
• E-trak VDP Voluntary Disclosure Database Access Via Form 5081
• International Technical Training(Instructor Guide)
• International Technical Training(Participant Guide)
• Recorded Session: Basic Structures Part 1: Basic Structures Used to Conceal Beneficial Ownership of Foreign Financial Accounts and Other Assets
• Recorded Session: Basic Structures Part 2: Pre-Audit, Investigative Techniques & Statutes
• Recorded Session: Basic Structures Part 3: Interviewing and International Penalties
• IIC e-Town Hall Tax Compliance Officers Updates and Technical Issues
• Recorded Session: Overview of Subpart F Income
• Recorded Session: Application of Treaties
• §1.6664-4 Reasonable Cause and Good Faith Exception to section 6622 Penalties
• OVDI-OOR: FBAR Penalty Investigation
• FBAR Reasonable Cause
• How Should We Identify The Taxpayer On The Form 906
• 2012 OVDI Form 8621 Calculator & Redacted Documents
• 2011 Offshore Voluntary Disclosure Initiative, South Atlantic 04/12
• FBAR Penalty Investigation Workshop OVDI Opt-out and Removal/Treaty Cases
• Foreign Bank and Financial Account Reporting under Title 31
• Government Wins Second Willful FBAR Penalty Case: What McBride Really Means for Taxpayers 04/13
• Statute of Limitation- Impact of UBS John Doe Summons Part 1:03/12
• Statute of Limitation- Impact of UBS John Doe Summons Part 2
• Statute of Limitation- Impact of UBS John Doe Summons Part 3
• OVDI-OOR: Refunding payments from “Barred” years
• 2011 Offshore Voluntary Disclosure Initiative-South Atlantic:06/12
• SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45921
• SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45922
• SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45923
• SBSE Offshore Voluntary Disclosure Initiative (OVDI) 2011 #45924
• 2011 and 2012 and Forward OVDI: Co-Ownership of Offshore Bank Accounts
• Comparison of Form 8938 and FBAR Requirements
• Consent to Extend the Time to Assess Civil Penalties Provided by 21 U.S.C. § 5321 for FBAR Violations
• Information Regarding FBAR Penalty Foreign Conversion Spreadsheets
• Delegation Order 25-13 (Formerly DO 4-35, Rev 1)
• Estate & Gift Tax FBAR Workshop 2013
• Examiner Guidance- FBAR E-File and Delinquent or Corrected FBAR
• FBAR- ERCS Guide
• Request For Adjustment Form 3870
• Form 4564 2008 Tax Audit
• Question Taxpayer Regarding History/Reason For Offshore Accounts
• Treaty CD 2.2 Revenues by Year and Type: Conversion from Switzerland(Swiss) Francs (CHF) to U.S Dollars (USD)
• Authority to Allow Normal Assessment Statue of Limitations to Expire on Quiet Disclosure Case
• Report Transmittal
• Examination Request-ERCS(Examination Returns Control System) Users (IRM References:4.4.23, 4.10.5.4)
• Web Currency and Banking Retrieval System (WebCBRS) Information Request
• Form 13449 Agreement to Assessment and Collection of Penalties Under 21 USC 5321(a)(5) and 5321(a)(6)
• Memorandum: Form 13535
• FBAR Monitoring Document (FMD) Entity Information
• IRS: Information for U.S. Citizens for Dual Citizens Residing Outside the U.S.
• Offshore Penalty vs Information Return Penalty Analysis FAQ 35
• Determining Disclosure Period for 2012 OVDI- FAQ #9 (Scope Years)
• Treaty CD 2.2 Revenues by Year and Type: Conversion from Switzerland (Swiss) Francs (CHF) to U.S Dollars (USD)
• FBAR-ERCS Guide Part 1
• FBAR-ERCS Guide Part 2
• AREA FBAR Coordinators in SBSE Examination Areas by State
• LexisNexis: July 24,2012- 2012 TNT 142-2 FBAR Penalty Case Reversal Raises Questions About Civil Willfulness Standard.(Release Date: July 23,2013)(Doc 2012-15556)
• FBAR Citizenship Lead Sheet
• 401 TAB FBAR Citizenship Lead Sheet
• FBAR Agreement
• FBAR Agreement Instructions
• Examiner Guidance-FBAR E-File and Delinquent or Corrected FBARs
• FBAR E-Filling-FAQs
• FBAR Electronic Teaching Case File
• 106 TAB Form TD F 90-22.1
• 401 TAB FBAR Citizenship Lead Sheet
• 603 TAB Tax Returns
• FBAR Examination Workpapers-Index
• TD F 90-22.1: Report of Foreign Bank and Financial Accounts
• FBAR Penalties; Post 10/22/2004; SB/SE E&G Examiner Lead Sheet
• Redacted Document
• FBAR Penalty Case Workshop 05/30/2013 OVDI Opt-Out & Removal Part 1 of 2
• FBAR Penalty Case Workshop 06/06/2013 OVDI Opt-Out & Removal Part 2 of 2
• FBAR Penalty Investigation Workshop OVDI Opt-out and Removal Cases Treaty Cases
• FABR Penalty Investigation Workshop OVDI Opt-out and Removal Cases Treaty Cases
• FBAR Penalty Investigation Overview for Estate & Gift: October 25, 2012
• FBAR Penalty-Summary Proposal Response January 2012
• FBAR Penalty Case Checklist
• FBAR Penalty Case Procedures: Tailored to Opt-Out & Removal Cases February 13, 2013
• FBAR Penalty Case Workshop 7/10/2013 FBAR Coordinators Part 1 of 2
• FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
• FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
• FBAR Penalty Case Workshop FBAR Coordinators Part 1 of 2
• FBAR Penalty Case Workshop Part 2 of 2
• FBAR Penalty Case Workshop Part 2 of 2
• Department Of The Treasury-Financial Crimes Enforcement Network- Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts
• Foreign Bank and Financial Account Reports Sample Letter
• FBAR Short Statue Procedures
• Consent To Extend The Time To Assess Civil Penalties Provided By 31 U.S.C. § 5321 Fort FBAR Violations
• Letter Regarding Request Of Consent To Extend Period of Assessment
• FinCen Notice 2011-1 FBAR Filing Requirements—Extended Filing Date Related to Exceptions Described in 31 CFR 1010.350(f)(2)
• Filing Requirements Job Aid
• FinCen E-Filing FAQ
• FinCen Notice 2011-1 FBAR Filing Requirements—Extended Filing Date Related to Exceptions Described in 31 CFR 1010.350(f)(2)
• Form 13449 Agreement to Assessment and Collection of Penalties Under 31 USC 5321(a)(5) and 5321(a)(6)
• Memorandum(Form 13535)
• FBAR Monitoring Document (FMD) Entity Information
• HAB/MOP Inclusions
• Summary of Civil FBAR Penalties (After October 22, 2004 and not LCCI Cases)
• Q & A Confirming Whether a Delinquent FBAR Has Been Electronically Filed
• ERCS Guide For FBAR Cases
• Q & A Regarding Currency and Banking Retrieval System(CBRS)
• Redacted Document
• How to Request Copies of FBAR Documents
• Command Code DDBKD IRM 2.3.80
• Interview-Form 1040
• Manual Transmittal 4.26.16 (July 1,2008)
• Manual Transmittal 4.26.16 (May 5, 2008)
• Information for U.S Citizens or Dual Citizens Residing Outside the U.S.
• Report of Foreign Bank and Financial Accounts (FBAR)
• Redacted Document
• Letter Proposing a Penalty for Violating the Reporting or Record Keeping Requirements Relating to Accounts Associated with Financial Institutions Overseas
• Redacted Document
• Form TD F 90-22.1 Letter Regarding Apparent Violations of the Requirements for Reporting and Recordkeeping of Foreign Financial Accounts
• Letter Regarding Conducting an FBAR Examination- Form TD F 90-22.1
• Letter Regarding Approved Agreement Concerning the Foreign Bank Account Report (FBAR)
• Mandatory FBAR E-Filing
• LexisNexis United States of America, Plaintiff, vs. Jon McBride, Defendant: Case No. 2:09-cv 378 DN
• Email Correspondence Regarding Migrated Website
• PFIC Investments (Income and Deductions)
• MTM Reduction in Tax (RIT) Carryback Instructions (Updated for RGS v12.0)
• Interim MTM RIT Supplemental Guide
• Information on Making FBAR Penalty Payment by Check
• Part IV- Items of General Interest: FBAR Filing Requirements- Administrative Relief For Persons Having Signature Authority, But No Financial Interest In, A Foreign Financial Account, And For Persons With A Financial Interest In, Or Signature Authority Over, Certain Foreign Commingled Funds
• Internal Revenue Bulletin: 2011-17(April 25,2011) Notice 2011-31 Instructions for Person Answering Questions Relating to Foreign Financial Accounts on 2010 Federal Income Tax and Information Returns
• Currency Conversion Rates
• Offshore Penalty Computation Workpaper OVDI 2003-2010
• OVDI Opt-Out Case Assist January 2014
• OBI Wan Kenobi- Your OVDI Jedi Master
• Offshore Voluntary Disclosure Initiative- South Atlantic Area Workshop #1
• Offshore Voluntary Disclosure Initiative 2011
• OVDI Library
• South Atlantic Area(March 9,2012): Where Do I Get OVDI Information?
• South Atlantic Area(January 20,2012):Where Do I Get OVDI Information?
• OVDI Checksheet For Opt Outs and Removals
• Disconnected or Trouble During the Session Part 1
• Disconnected or Trouble During the Session Part 2
• Original Shares and Bifurcacted Shares
• PFIC Passive Foreign Investment Company
• Section 1291 PFIC Example #1- Work Problem By Hand Without Using 1291 PFIC Workbook
• PFIC Risk Analysis Workpaper: Factors to Consider
• OVDI Offshore Voluntary Disclosure Initiative-South Atlantic Area- Plantation, FL (February 12-14,2013)
• Quiet Disclosure FBAR Investigations Part One
• Quiet Disclosure FBAR Investigations Part Two
• FBAR Investigative Techniques Guide- Supplement to the Quiet Disclosure Training (May 2013)
• FBAR Case Procedure Guide- Supplement to the Quiet Disclosure Training (May 2013)
• Quiet Amended Return Issues Training 2013
• Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
• FBAR Chart
• Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
• Desk Guide for Examining Tax Years of Taxpayers Filing an Amended Return Reflecting an Additional Tax Liability (Silent Amended Returns)
• Reliance on Professional Advice- Reasonable Cause
• Instruction to Provide Account Records to the IRS
• Checklist for Centralized Area Field Closures-Offshore Voluntary Disclosure Program Cases
• Consent to Extend the Time to Assess Civil Penalties Provided By 21 U.S.C § 5321 for FBAR Violations
• Treaty Case Training- Offshore Information Return Penalties Tax Law and Procedures 2011
• Treaty Case Training- Session 3 Offshore Information Return Penalties
• OVDI Payments 2012 OVDI Workshop March,2013
• OVDI Offshore Voluntary Disclosure Initiative- Tampa,FL- March 03-04,2013
• LexisNexis- July 23,2012: 2012 TNT 141-13 Fourth Circuit Reverses Finding That Failure To Report Interest in Swiss Accounts Wasn’t Willful
• 2009 OVDI Compliance Penalty Guidance
• Offshore Voluntary Disclosure Initiative South Atlantic Area Workshop #1
• Professional Responsibility and the Report of Foreign Bank and Financial Accounts
• Q & A Regarding Balances in Foreign Accounts
• Where Do I Send………
• Q & A Regarding FBAR Statute Extension