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DO NOT DELETE2/23/2011 2:28:19 PMA FATHERS PRESENCE:
FLORESVILLAR V. UNITED STATES
AND EQUAL PROTECTION
JEFFREY HOSTELER×I. INTRODUCTION
The constitutional guarantee of equal protection under the
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What is a faformrs presence?
A faformrs presence is a form used to report foreign financial assets.
Who is required to file a faformrs presence?
U.S. persons with foreign financial assets exceeding certain thresholds are required to file a faformrs presence.
How to fill out a faformrs presence?
A faformrs presence can be filled out electronically through the IRS website or by mailing a paper form.
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The purpose of a faformrs presence is to help prevent tax evasion by ensuring that taxpayers report their foreign financial assets.
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Information such as the type of asset, its maximum value during the tax year, and details about the financial institution holding the asset must be reported on a faformrs presence.
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