2009 Sept # – Sardar
Michael Sardar
The FBAR and the Fifth Amendment
Journal of Taxation 111:3 (Sept 2009) 180-182
http://kflaw.com/siteFiles/News/CB57945AC0416166BE419E9BA82D77B9.PDF
10 footnotes. Sardar concludes: “It appears that in certain circumstances a taxpayer can make a persuasive argument — distinguishing the Sixth Circuit’s decision in Sturman on the grounds discussed above — that the filing of an FBAR would amount to self-incrimination in violation of the Fifth Amendment, and that the failure to file an FBAR is therefore justified.”