If I should have filed Form 8938 but didn't, does that keep my tax year open too?
My LLC may have crossed into being a specified domestic entity, and I think I should have filed Form 8938 with the return but didn't. Separate from the $10,000 penalty, does leaving Form 8938 off the return keep the IRS audit window open the same way a missing Form 5472 does? And is a foreign bank's confidentiality rule a valid excuse?
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