Fisher, Miriam; McManus, Brian - In: Journal of Investment Compliance 16 (2015) 1, pp. 74-76
Purpose – To explain the details and implications of a September 9, 2014 federal indictment, US v. Robert Bandfield, the first time a Foreign Account Tax Compliance Act (FATCA) violation has been charged as an “overt act” in furtherance of a tax conspiracy and securities fraud....
