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VOLUME 54 2009/10 Andrew NiehNieves v. Home Box Office, Inc. ABOUT THE AUTHOR: Andrew Nail is a 2010 J.D. candidate at New York Law School.833Nieves v. Home Box Office, Inc. In New York, a person

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Andrew Nieh is a tax form used to report foreign financial accounts held by U.S. persons.

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U.S. persons who have a financial interest in or signature authority over one or more foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year are required to file Andrew Nieh.

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