Voluntary Disclosure and FBAR Resources

I post below some voluntary disclosure and FBAR resources. Where I have found them available on the web, I post the web link to them. This is not an exhaustive list, but as I find further useful articles that might be helpful, I will revise this blog post to include them.

Forms:

FBAR Form (TD F 90-22.1)

IRS Resources:

IRS Web Site Link Page

Articles:

Fred Feingold, Further Guidance on Who Must Report Foreign Accounts, 123 Tax Notes 1023 (May 25, 2009)

John A. Townsend, Federal Tax Crimes Blog -- All Blogs on FBARs

John A. Townsend, Federal Tax Crimes Blog -- All Blogs on Vountary Disclosure

Scott D. Michel, IRS Issues Revised FBAR Reporting Form, 121 Tax Notes 165 (Oct. 13, 2008)

Steven Toscher and Michel Stein, "FBAR Enforcement -- Five Years Later," Journal of Tax Practice & Procedure, June-July 2008, p. 37.)

Calculator:

John A. Townsend, Offshore Account Initiative Voluntary Disclosure Calculator

This is an excel spreadsheet that I make available only to tax professionals and then only upon specific request and proof that they are tax professionals and agreement that (i) they will use it only in their practices, (ii) they will rely on it only for rough calculations and (iii) they will always independently verify the calculations before advising any client to take any action. Tax professionals desiring a copy of this Excel spreadsheet program should email me at jack@tjtaxlaw.com with proof that they are tax professionals (resume) and their statement of the agreements above which they should cut and paste into the email request. Please advise whether you want the spreadsheet in Excel 2003 format (.xls) or 2007 format (.xlsx)