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Case Western Reserve Law Review Volume 5 Issue 31954Negotiable Instruments Fletcher R. AndrewsFollow this and additional works at: http://scholarlycommons.law.case.edu/caselrev Part of the Law Commons

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What is fletcher r?

Fletcher R is a form used for reporting foreign bank and financial accounts.

Who is required to file fletcher r?

US citizens, resident aliens, and certain non-resident aliens are required to file Fletcher R if they have a financial interest in or signature authority over foreign financial accounts.

How to fill out fletcher r?

Fletcher R can be filled out electronically through the FinCEN BSA E-Filing System or by mailing a paper form to the IRS.

What is the purpose of fletcher r?

The purpose of Fletcher R is to report foreign financial accounts to the IRS to help combat tax evasion.

What information must be reported on fletcher r?

Information such as the account number, name of the financial institution, highest value of the account during the year, and the location of the account must be reported on Fletcher R.