. "???Unfortunately, many citizens, including retirees and people with low income who have foreign bank or investment accounts, are caught in a trap essentially intended by the government to catch terrorists and criminals,??? says Helen. ???Anyone with a combined balance of more than U.S. $10,000 in a foreign bank account will have to file Form TDF 90-22.1 to report their accounts to the U.S. Departm" . . .