request for examination
要求检查
以上为机器翻译结果，长、整句建议使用 人工翻译 。
The IRS will not impose a penalty for the failure to file the delinquent FBARs if there are no underreported tax liabilities and the taxpayer has not previously been contacted regarding an income tax examination or a request for delinquent returns.
FORBES: New Streamlined Filing Compliance Procedures for Non-Resident U.S. Taxpayers
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