Applying civil penalties for willful violations of FBAR requirements: Will the fifth circuit clarify the IRS's burden of proof?/
by Caroline Rule
- New York: The New York State Society of Certified Public Accountants, October 2016
- page 58-59
- Vol. LXXXVI, No. 10 (October 2016)
- The CPA Journal page 58-59 Volume LXXXVI Number 10 (October 2016) 0732-8435 .