Key Takeaways
- Pre-assessment vs. Post-assessment
- Litigation
- Resolution Programs
- Revised Offshore Voluntary Disclosure Program
- Completing the Certification Forms
If you cannot come to an agreement to resolve your FBAR issue during the IRS examination stage, you may have a few options. The options available to you will depend on where you are in the penalty process, whether you were found to be in willful violation, and your history of compliance.