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In 2011, the IRS in addition to Congress, decided to have a more rigorous disclosure policy on foreign incomes which includes a new FBAR form that requires more detailed disclosure details. However, the IRS is yet release a this new FBAR form. There is also an amnesty in place until August 31st 2011 for taxpayers who did not fill form FBAR in past years. Conscientious decisions to not fill the actual FBAR form will result a punitive charge of $100,000 or 50% on the value associated with foreign are the reason for the year not reported.

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