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Vincent ampamp refers to the Reporting of Foreign Bank and Financial Accounts (FBAR) form.

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Any United States person that 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 is required to file the FBAR form.

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The purpose of the FBAR form is to combat tax evasion and money laundering by requiring individuals to report their foreign financial accounts.

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The FBAR form requires individuals to report the maximum value of their foreign financial accounts during the calendar year, as well as the details of each account.