From the "Topics" page, the subjects covered are:
- Title 31 – Bank Secrecy Act
- FBAR Penalties
- Authority to Assess and Collect
- Statute of Limitations
- Federal Debt Collection Procedures
- Administrative Collection Tools
- Suits to Collect - Tax Division, U.S. Department of Justice
- Collection of Judgments
- Suits to Challenge FBAR Penalty
- Bankruptcy Procedures re: FBAR Penalties
Of the foregoing, probably the most interesting for readers of this blog is Taxpayer Suits to Challenge FBAR Penalties (slides 33-35).
Thanks to Caroline.
I posted the prior version of this presentation in 2013: FBAR Penalty Collection -- Beyond the Collection Suit, Administrative Offsets Loom Large and Long (Federal Tax Crimes Blog 4/2/13; Updated 4/10/13), here.
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