• Narrow FBAR Dispute Generates Broad Victories for All Taxpayers

  • 2024/03/27
  • 再生時間: 38 分
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Narrow FBAR Dispute Generates Broad Victories for All Taxpayers

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  • International tax disputes often create important guidance, some obvious, some not. Aroeste v. United States is a great example. That case involves the mundane issue of FBAR penalties, but it presents exciting and novel issues, too. It makes noteworthy rulings about whether dual residents can seek FBAR protection from tax treaties, whether late filing of certain information returns prevents taxpayers from claiming beneficial tax positions, and whether taxpayers must follow rules issued by way of a Notice instead of a regulation. This article, the second in a series, explores these important issues and others generated by the case.

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あらすじ・解説

International tax disputes often create important guidance, some obvious, some not. Aroeste v. United States is a great example. That case involves the mundane issue of FBAR penalties, but it presents exciting and novel issues, too. It makes noteworthy rulings about whether dual residents can seek FBAR protection from tax treaties, whether late filing of certain information returns prevents taxpayers from claiming beneficial tax positions, and whether taxpayers must follow rules issued by way of a Notice instead of a regulation. This article, the second in a series, explores these important issues and others generated by the case.

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