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UNITED STATES BANKRUPTCY COURT WESTERN DISTRICT OF NEW YORK In re: CASE NO. 0421130 RICHARD CRAM and PAMELA S. CRAM, Debtors. DECISION & ORDER BACKGROUND On March 24, 2004, Richard and Pamela S. Cram

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Richard Cram and Pamela is a tax form used to report foreign financial assets that exceed certain thresholds.

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Any U.S. individual or entity that meets the filing requirements outlined by the IRS must file Richard Cram and Pamela.

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The purpose of Richard Cram and Pamela is to report foreign financial assets and ensure compliance with tax laws related to foreign accounts.

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Information such as the type of foreign financial asset, its value, and the location where it is held must be reported on Richard Cram and Pamela.

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