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ただ報告するだけなのに、なぜ皆しないと思うんでしょうか？故意にレポートしないと半額、あるいは12万ドル以上の罰金と書かれています。IRSは、この件のオーディットを強化するって言ってますよね。
Those required to file an FBAR who fail to properly file a complete and correct FBAR may be subject to civil monetary penalties. For penalties that are assessed after August 1, 2016, whose associated violations occurred after November 2,2015, the IRS may assess an inflation-adjusted civil penalty not to exceed $12,459 per violation for non-willful violations that are not due to reasonable cause. For willful violations, the inflation-adjusted penalty may be the greater of $124,588 or 50 percent of the balance in the account at the time of the violation, for each violation. For guidance on circumstances, including natural disasters, that prevent timely filing of an FBAR, see FIN-2013-G002 (June 24, 2013).
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