FBAR Investigations In recent years, there has been a significant increase in IRS enforcement of FBAR (FinCEN Form 114) compliance and related foreign account reporting matters. Even though the FBAR form has been around for over 50 years, with the introduction of FATCA Form 8938 in 2011/2012 came an expansion of the US government’s offshore […] The post What is an FBAR Investigation and How Does it Work (2025) appeared first on FBAR: Foreign Bank & Financial Accounts | International Tax.