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United States Court of Appeals FOR THE EIGHTH CIRCUIT No. 092727 William P. Conan, * * * * * * * * *Appellant, v. Trevor Fowler; Scott Ewing, Expellees. Appeal from the United States District Court
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Trevor Fowler Scott Ewing is a tax form used to report foreign financial accounts.
Any U.S. person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year.
Trevor Fowler Scott Ewing can be filled out electronically using the FinCEN Form 114, also known as the Report of Foreign Bank and Financial Accounts (FBAR). The form requires detailed information about the foreign financial accounts.
The purpose of Trevor Fowler Scott Ewing is to prevent money laundering, tax evasion, and other financial crimes by requiring individuals to report their foreign financial accounts to the U.S. government.
The information that must be reported on Trevor Fowler Scott Ewing includes the maximum value of each foreign financial account, the type of account, the account number, the name of the financial institution, and the account holder's identifying information.
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