| http://www.w3.org/ns/prov#value | - The fact that a foreign jurisdiction would impose a civil or criminal penalty for disclosing the information is expressly not considered to be reasonable cause.66 Finally, in addition to Forms 3520 and 3520-A, an owner or beneficiary of a foreign trust may be required to disclose their financial interest in or signature authority over foreign financial accounts held by the trust, including bank an
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