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022 _a0732-8435
040 _cUM Bansalan College LIC
082 _aBPer. 657.05
_bC839 2016
100 _913206
_aRule, Caroline
245 _aApplying civil penalties for willful violations of FBAR requirements:
_bWill the fifth circuit clarify the IRS's burden of proof?/
_cby Caroline Rule
260 _a---New York:
_bThe New York State Society of Certified Public Accountants,
_cOctober 2016
300 _apage 58-59
362 _aVol. LXXXVI, No. 10 (October 2016)
440 _aThe CPA Journal
_npage 58-59
_vVolume LXXXVI Number 10 (October 2016)
_x0732-8435
_913208
650 0 _aTaxation
_94102
942 _2ddc
_cBPER.