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UNITED STATES NAVYMARINE CORPS
COURT OF CRIMINAL APPEALS
WASHINGTON, D.C.
Before
J.A. FISCHER, R.Q. WARD, D.C. KING
Appellate Military Judges
UNITED STATES OF AMERICA
v.
SPENCER J. RUSSO
SERGEANT
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What is fischer r?
Fischer r is a form used to report foreign bank and financial accounts.
Who is required to file fischer r?
US persons including individuals, corporations, partnerships, trusts, and estates that have financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year are required to file fischer r.
How to fill out fischer r?
Fischer r can be filed electronically through the Financial Crimes Enforcement Network's BSA E-Filing System.
What is the purpose of fischer r?
The purpose of fischer r is to combat tax evasion and money laundering by requiring individuals to disclose their foreign financial accounts.
What information must be reported on fischer r?
Fischer r requires reporting of the account owner's information, the name and address of the foreign financial institution, the account number, and the maximum account value during the year.
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