Despite an influx of several foreign players a Premiership title has eluded the club, although they will play in next year's lucrative Champions League.

BBC: Chelsea players

The U.S. Person is the owner of record or holder of legal title to the foreign financial account.

FORBES: IRS Issues Final FBAR Regulations and Revised FBAR Form

But there is a chance that foreign players will now block the progress of this title-winning generation.

BBC: SPORT | Football | World Football | The Mexicans are coming