2023-03-06 Non Willful FBAR Penalty is on a Per Form Basis - a podcast by The Ohio Society of CPAs

This week we look at:

• Deposit and use by sheriff of jail meal money not found to be a mere misunderstanding
• Amounts taxpayer expected to repay with future earnings found not to be loans, taxable upon receipt
• SCOTUS rules non-willful FBAR failure is a per-form not per-account penalty
• CPA fails to provide substantiation for deductions for practice

Further episodes of Federal Tax Update Podcast

Further podcasts by The Ohio Society of CPAs

Website of The Ohio Society of CPAs