# Financial Crimes Enforcement Network; Delegation of Enforcement Authority Regarding the Foreign Bank Account Report Requirements
> **IRS** · Final rule. · Published 2003-05-16 · Effective 2003-05-16 · 68 FR 26489
## Document
- **Document number:** 03-12211
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 26489
- **CFR reference:** 31 CFR 103
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2003/05/16/03-12211/financial-crimes-enforcement-network-delegation-of-enforcement-authority-regarding-the-foreign-bank)
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