Financial Crimes Enforcement Network; Delegation of Enforcement Authority Regarding the Foreign Bank Account Report Requirements

tax-irs · IRS · Rule · Published 2003-05-16 · Effective 2003-05-16 · 68 FR 26489

Document

Document number: 03-12211
Federal Register citation: 68 FR 26489
CFR reference: 31 CFR 103
Type: Rule
Action: Final rule.
Category: tax-irs
Sub-agency: IRS
Publication date: 2003-05-16
Effective date: 2003-05-16

Abstract

FinCEN is amending the regulations implementing the Bank Secrecy Act to reflect that enforcement authority with respect to the foreign bank account report requirements of 31 CFR part 103 has been delegated from FinCEN to the Commissioner of the Internal Revenue Service (IRS).

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown