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Job Grading Appeal Decision Under section 5346 of title 5, United States Code Appellant: Agency classification: Organization: OPM decision: OPM decision number: appellants name Maintenance Worker
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Under section 5346 of the tax code, individuals with foreign financial accounts must report their accounts to the IRS.
Any U.S. person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value over $10,000 at any time during the calendar year.
The FBAR (Report of Foreign Bank and Financial Accounts) form must be filled out and submitted electronically to the Financial Crimes Enforcement Network (FinCEN) by April 15th each year.
The purpose of section 5346 is to prevent money laundering, tax evasion, and other financial crimes by providing transparency into foreign financial accounts held by U.S. persons.
Information such as the account holder's name, address, account number, the financial institution's name and address, and the maximum value of the account during the calendar year must be reported.
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