If you have recently filed appeals in both the Second District Court of Appeal and in one of Florida’s other district courts, then you know that the appellate courts have been using two different ...

Congress authorized the Form FinCEN 114 ("FBAR") filing requirement, and the draconian penalty of 31 USC 5321(a)(5)(C) for willful failure to file an FBAR, to curb evasion of United States income tax ...