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Home / Opinion Digests / Banks & Banking – Swiss Bank Accounts – IRS – Disclosure (access required)

Banks & Banking – Swiss Bank Accounts – IRS – Disclosure (access required)

An Alexandria U.S. District Court grants judgment for a taxpayer accused of willfully failing to report his interest in two Swiss bank accounts for the tax year 2000 in violation of 31 U.S.C. 5314, as the government’s evidence that the taxpayer failed to check the correct box about foreign bank accounts on his Form 1040 ...

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