While she has faithfully reported all of her taxable income over the years, she has failed to file a form TD F 90-22.1 (downloads as a pdf).

FORBES: FBAR Deadline Looming

To file an FBAR, check the appropriate block on your federal form 1040 at Schedule B and then file form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.

FORBES: FBAR Deadline Looming

To file an FBAR, check the appropriate block on your federal form 1040 at Schedule B and then file form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (downloads as a pdf).

FORBES: Summer Tax Deadlines Approaching