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- Title
PENALTIES FOR THE FAILURE TO REPORT FOREIGN FINANCIAL ACCOUNTS AND THE EXCESSIVE FINES CLAUSE OF THE EIGHTH AMENDMENT.
- Authors
Melone, Matthew A.
- Abstract
The article focuses on obligations for the U.S. taxpayers to report their foreign financial accounts. Topics discussed include penalties imposed on taxpayers for not reporting their foreign assets under the excessive fine clause of the Eighth Amendment, role of the Internal Revenue Service (IRS) in encouraging taxpayers to disclose their foreign accounts, and the laws for imposing penalties for tax evasion.
- Subjects
FOREIGN bank account laws; FINANCIAL statements; EXCESSIVE fines (Constitutional law); UNITED States. Internal Revenue Service; FINANCIAL disclosure; TAX evasion laws
- Publication
George Mason Law Review, 2015, Vol 22, Issue 2, p337
- ISSN
1068-3801
- Publication type
Article