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IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION) THE UNITED STATES OF AMERICA,))Plaintiff,))v.) Case No.:)) JACK H. CASTLE, D.D.S., INC.) MEMORANDUM OF LAW
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Castle D is a form that must be filed with the IRS to report certain types of foreign assets.
Any U.S. person who has ownership or control over certain foreign financial accounts or offshore assets is required to file Castle D.
Castle D can be filled out electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.
The purpose of Castle D is to combat tax evasion by ensuring that U.S. persons accurately report their foreign financial accounts and assets.
Castle D requires information about the foreign financial accounts and offshore assets, including the account numbers, balances, and locations.
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