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Rev. 04.24.12 MEMORANDUM OF AGREEMENTMARIANO T. CUE NCO Deputy Administrator Corporate Resources & Financial ServiceNow ALL MEN BY THESE PRESENTS:This Memorandum of Agreement made and entered into
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Mariano T is a form used to report certain foreign financial accounts.
Any U.S. person who has a financial interest in or signature authority over foreign financial accounts exceeding certain thresholds is required to file Mariano T.
Mariano T can be filled out electronically and submitted through the Financial Crimes Enforcement Network (FinCEN) website.
The purpose of Mariano T is to prevent tax evasion by ensuring that U.S. persons report their foreign financial accounts.
Information such as the account number, name of the foreign financial institution, and the maximum value of the account during the reporting period must be reported on Mariano T.
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