Of course, the taxpayer can argue that FBAR penalties are inappropriate after the opt-out election is made.
It is clear the opt-out election is irrevocable and is typically made after the IRS has calculated a proposed miscellaneous offshore penalty.
For 2009 Offshore Volunteer Disclosure Initiative (OVDI) opt-outs, the IRS took approximately 550 days to close the case after the opt-out election.
But they ended the debate on Monday with questions still unanswered and many cardinals predicting a drawn-out election that will further expose the church's divisions.
The day after Tony Blair called the election, it brought out special election briefings comparing the fiscal record of the last parliament with previous ones.
But he has largely stayed away from public view and is waiting out the election abroad.
One month out from election day Romney fundamentally changed many of his positions on important issues .
Mr. HILDEBRAND: I think voters are more motivated to turn out this election year than they've ever been.
It's customary for the Secretary of State to stay out of election season.
And so he laid out an election plan for Marcus in a short pamphlet in Latin that remains almost unknown to modern readers.
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One campaign tool that gets rolled out every election year at this time is the shocking campaign ad, and this year is no different.
Historically, the SEC has stayed out of election-related issues, leaving it to lawmakers and the Federal Election Commission to govern corporate participation in the political arena.
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The GOP was split, nominating a moderate, Willis Gradison, over a former John Birch Society member who urged his fellow Republicans to sit out the election.
And, implied in the ongoing debate around voter laws in several states is an accusation that those laws may discourage slivers of voters from turning out on Election Day.
If you look at the electoral map, less than three weeks out from election day, you'll see that several of the most reliably red states have moved into toss-up territory.
Yes, Sheldon Adelson crapped out on Election Day.
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When Congress approved the line-item veto last year, Clinton and his Republican challenger, Bob Dole, agreed it would not go into effect until Jan. 1, 1997, taking it out of election-year politics.
And he carried out an election pledge to cut value-added tax on domestic fuel from 8% to 5%, which may help pensioners but will also help everyone else to burn more fuel.
The AKP's internal constitution was amended during the party congress to allow parliamentarians who have already served three terms -- such as Erdogan -- to be re-elected after sitting out an election cycle.
This dubious argument is trotted out every election.
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McCain and Feingold initially sought to have issue ads banned entirely, but a compromise provision inserted into their bill during Senate consideration now calls for a moratorium on the distribution of such ads 60 days out from Election Day.
McCain and Feingold initially had sought to have issue ads banned entirely, but a compromise provision inserted into their bill during Senate consideration now calls for a moratorium on the distribution of such ads 60 days out from Election Day.
Democratic operatives are blaming the hapless Mr Deeds for a poor campaign, saying he did not listen to advice from the White House about cementing the support of important Democratic constituencies, such as blacks, and getting them out on election day.
As we all know, this has been a very difficult time in Afghanistan to not only carry out a election under difficult circumstances, where there were a whole host of security issues that had to be resolved, but also post-election a lot of uncertainty.
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His books always seemed to come out around election time, almost as if he were using a potential candidacy as a reason to go on chat shows and talk about his latest proposal to outsource Medicare to Mars or give fat people tax credits for gastric bands.
Election observers from around the world said Wednesday that Kenya carried out a credible election on Monday, but the groups reserved final judgments until the counting process is completed.
Among them is Rep. John Barrow, D-Georgia, who is facing perhaps the toughest re-election campaign out of the 435 House seats up for election come November.
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But it is almost certain to be voted out at an election due next year.
MS. PSAKI: I think there is a contrast laid out in every election.
He said, it was time to look past the election out there this morning.
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