Some topics she deals with are:
- Administrative Offsets and Suits to Collect FBAR Penalties, Including Statutes of Limitations
- Interest on Unpaid FBAR Penalties
- Taxpayer Lawsuits to Challenge the FBAR Penalty Under the Tucker Act.
- The FBAR Penalty in Bankruptcy
One particular matter that I found of current interest is a quick judicial remedy for a taxpayer suffering an FBAR willful penalty assessment. The taxpayer may bring immediately a partial payment Tucker Act suit, not hampered by Flora's full payment rule. For example, say the FBAR willful penalty is $1,000,000. The taxpayer might pay, say, $100 and bring suit immediately (subject to any administrative claim that might have to be filed, which I have not researched yet). That does not mean that the Government will stop collection measures, but collection measures may be limited, so the Government would likely then counterclaim for the balance (assuming that the two year statute of limitations for FBAR collection suits is still open, which would be the case if the taxpayer brings an immediate suit).
Even better, the taxpayer suffering an FBAR assessment can bring the suit in district court. I have not traced out definitively whether the taxpayer is entitled to a jury, but the USAM Civil Resource Manual Title 4, 201, Jury Trials in Civil Cases, here, seems to indicate that a jury trial may be available.
Of course, one forum to litigate the FBAR assessment under the Tucker Act is the Court of Federal Claims where a jury trial is not available. So, in choosing the forum, the taxpayer and his counsel will have to consider carefully the pros and cons of a jury trial. In the case I am currently considering this option for a jury trial in the local district court is the way to go. If we draw that assessment after Appeals Office review, we will be in the district court with a jury demand in less than a week (subject to any required administrative request which, under the tax analog, would be a formality because of Appeals previous consideration).