Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleForeign Bank Account Reports: Will There Be More Scrutiny of FBARs and Other Disclosure Returns?AuthorsMOSS, JEFFREY D.AbstractThis article summarizes the past and current implementation of the FBAR reporting system and its interplay with the Offshore Voluntary Disclosure Program .SubjectsFOREIGN bank accounts; FRAUD prevention; UNITED States. Internal Revenue Service; TAX returns policy; FINANCIAL Reports for Colleges &; Universities (Book); FINANCIAL statements policyPublicationJournal of Taxation & Regulation of Financial Institutions, 2018, Vol 31, Issue 3, p29ISSN1547-3996Publication typeArticle