Finally, the instructions now specify that any amended or delinquent filing should be identified as such, and accompanied by an explanatory statement. ... and report on means to enhance the enforcement of existing legislation and propose additional measures needed.541 In April 2002, ... fund have until June 30, 2010 to file an FBAR for the 2008 and earlier calendar years with respect to those accounts.
|Title||:||Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal|
|Author||:||United States. Congress. Joint Committee on Taxation|
|Publisher||:||Government Printing Office -|