真實案例-因造假聯邦稅表與未申報海外帳戶遭起訴
2022年11月，一名位於加州的美國公民，因長時間提交造假的聯邦稅表與故意漏報海外銀行帳戶，遭到美國聯邦大陪審團起訴，此起訴書於2023年10月公布。
根據起訴書的內容，被起訴的是一名在美國加州公司的員工，該員工同時也為中國公司工作至少 6年，但他利用其兄弟老婆名下的中國工商銀行帳戶接收來自兩家中國公司的收入，並且未在2016年至2020年的聯邦稅申報表中報告該收入。除此之外，他也沒有為他的中國工商銀行提交2019年及2020年的海外金融帳戶報告(FBAR)。
起訴書目前僅指控犯罪行為，一旦罪名成立，該美國公民將面臨以下處罰：
- 製作和填寫造假稅表：最高3年監禁及25萬美元罰款
- 未申報海外金融帳戶報告(FBAR)：最高10年監禁及50萬美元罰款
美國註冊會計師 羅霞 提醒您，美國公民、綠卡持有者和美國稅務居民，除了需要向美國國稅局報告全球收入以外，只要您在美國境外的所有金融帳戶年度總價值超過1萬美元，就有向美國財政部的金融犯罪局申報海外金融帳戶報告(FBAR)的義務。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
Real Case-Prosecution for Filing False Tax Returns and Failing to File Report of Foreign Bank and Financial Accounts (FBAR).
In November 2022, a U.S. citizen in California was indicted by a federal grand jury for filing false tax returns and failing to file a report of foreign bank and financial accounts (FBAR).
The indictment was unsealed in October 2023.
According to the indictment, the accused is an employee of a company in California and has also worked for China companies for at least 6 years. However, he used an account of Industrial and Commercial Bank of China (ICBC) in his sister-in-law’s name to receive payment from two China companies and he didn’t report that income on his federal tax returns from 2016 to 2020. The indictment also alleges that the accused failed to file FBAR for his ICBC account for 2019 and 2020.
The indictment only alleges crimes have been committed. If convicted, the U.S. citizen would face the following penalties:
(1) Making and subscribing a false tax return: up to 3 years of imprisonment and a fine up to $250,000.
(2) Failure to file a report of foreign bank and financial accounts (FBAR): up to 10 years of imprisonment and a fine up to $500,000.
USCPA Luo Xia reminds you that U.S. citizens, green card holders, and U.S. tax residents are required to report their worldwide income to the Internal Revenue Service (IRS) and if the aggregate value of all foreign financial accounts exceeds $10,000 at any point during the calendar year, there is an obligation to file a Report of Foreign Bank and Financial Accounts (FBAR) to the Financial Crimes Enforcement Network (FinCEN) of the U.S. Department of the Treasury.
If you have any questions or need any further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)