John Richardson - @Expatriationlaw
Jimmy Sexton - @JimmySextonLLM
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)?
What is the purpose of the FBAR when it duplicates information that is included in Form 8938?
The court documents including the amicus briefs are here ...
https://www.supremecourt.gov/search.aspx?filename=/docket/docketfiles/html/public/21-1195.html