(1) Updated references and made editorial changes throughout.
(2) Revised IRM 22.214.171.124 to discuss new forms available for electronic filing, clarifies when Alternative Dispute Resolution rights are not available for FBAR cases, made reference to mitigation threshold conditions for FBAR penalties, joint and severable liability, accrual of interest, unagreed closings, bankruptcy relief, electronic filing requirements for FBARs, and the venue for FBAR cases. Changed the time for completing post-assessed FBAR cases from 60 days to 120 days.
(3) Revised IRM 126.96.36.199 clarifies premature referrals, updated information on how to contact the FBAR Coordinator, added that protested years should match the case summary card, and added that IRS Counsel memo is needed for willful penalties over $10,000.
(4) IRM 188.8.131.52.1 Clarified that an Appeals Officer has the authority to execute a Title 31 FBAR extension.
(5) Moved Account and Processing Support (APS) procedures for establishing FBAR cases on ACDS to IRM 184.108.40.206.
(6) IRM 220.127.116.11 Clarified the information to be verified and contained on the case summary card for FBAR cases. Changed the time for completing post-assessed FBAR cases from 60 days to 120 days.
(7) IRM 18.104.22.168 Clarified instructions for processing a payment received for an FBAR penalty.
(8) IRM 22.214.171.124 makes reference to APS closing procedures for all types of FBAR cases now contained in IRM 126.96.36.199, Foreign Bank and Financial Accounts (FBAR) Penalty Case Closing Procedures.
(9) IRM 188.8.131.52.2 Clarified closing procedures for pre-assessed FBAR cases.
(10) IRM 184.108.40.206.3 Clarified closing procedures for post-assessed FBAR cases.I have not had time to the consider these changes yet. When I do, I will post here anything that I feel material.