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EXAM NUMBER: UNIVERSITY OF FLORIDA COLLEGE OF LAW FINAL EXAMINATION TAX TIMING SPRING SEMESTER, 2012 PROFESSOR WILLIS DATE: April 23, 2012, TIME: Whenever before midnight May 7, 2012, TIME LIMIT:
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What is u f c l?
U F C L stands for Uniform Foreign Bank and Financial Accounts Report.
Who is required to file u f c l?
Any United States person who has a financial interest in or signature authority over foreign financial accounts must file a U F C L.
How to fill out u f c l?
The U F C L form can be filled out online through the Financial Crimes Enforcement Network (FinCEN) website.
What is the purpose of u f c l?
The purpose of U F C L is to report foreign financial accounts to the U.S. government in order to combat tax evasion and money laundering.
What information must be reported on u f c l?
Information such as the name of the foreign financial institution, the account number, and the maximum value of the account during the reporting period must be reported on U F C L.
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