If the IRS assesses an FBAR penalty, do I fight it in Tax Court — and is it separate from Form 8938?
Two things I can't figure out about cleaning up old foreign accounts. First, if the IRS hits me with an FBAR penalty, is that a Tax Court case like an income-tax dispute? Second, I've also heard about Form 8938 — is that the same as the FBAR or another thing I might have missed?
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