# Inheritance and posthumous FBARs



## CarliSusu (2 mo ago)

I've searched for a similar situation as mine, but have found no answers, so I'm hoping I can get some clarity here.
4 years ago, my elderly parents, domiciled in the UK and Germany for over 50 years, but previously US tax payers, passed away.
My father, being nearly 90 had stopped filing his US tax returns a few years previously, and I don't think he ever filed an FBAR in his life, he simply didn't know such a thing existed.
My brother, from whom I'm estranged, was made executor of my parent's substantial estate, and has posthumously filed all deliquent taxes and FBARS, using, I believe the streamlined system on behalf of my deceased parents. 
I believe my father's deliquent debts to the IRS re taxes, plus fines were accepted, but my brother tells me that he has heard nothing about the delinquent FBARS, and that my son and myself, both named heirs in my parent's will, must wait until the end of the statute of limitations, that being the end of 2025, before he can distribute anything. He also personally told me that if it was up to him, we would get nothing. He really dislikes us!
My question is, can he withhold the inheritance for such a long time? I thought the Treasury had 2 years from when FBARs are filed to impose any fines, and also it seems odd that my brother claims that there has been no acknowledgement or response to his filing, bar a postal receipt to show that the bundle had been received.
Any experts out there that can help?
Thanks in advance.


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## Bevdeforges (Nov 16, 2007)

CarliSusu said:


> also it seems odd that my brother claims that there has been no acknowledgement or response to his filing, bar a postal receipt to show that the bundle had been received.


You should tell your brother to stop holding his breath. I have NEVER heard of any sort of acknowledgement being provided regarding FBAR filings - whether timely or late. If there is a problem, someone will be in touch - but those back filings have apparently been received and filed in some deep, dark musty cabinet somewhere, never to see the light of day again.

You may want to consider retaining legal counsel in the state where your father's will is being handled. It sounds like someone is blowing smoke here.


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## CarliSusu (2 mo ago)

Bevdeforges said:


> You should tell your brother to stop holding his breath. I have NEVER heard of any sort of acknowledgement being provided regarding FBAR filings - whether timely or late. If there is a problem, someone will be in touch - but those back filings have apparently been received and filed in some deep, dark musty cabinet somewhere, never to see the light of day again.
> 
> You may want to consider retaining legal counsel in the state where your father's will is being handled. It sounds like someone is blowing smoke here.


Thank you! I sense my brother's hatred of us is fueling the delay. He's paid very expensive solicitors, out of estate funds, to retain control of the full amount, by telling me nothing can be distributed until end of 2025. The problem is, it's not a US will. My parents were domicile in the UK and then Germany since 1973. The will is German. Every solicitor I contact, in one if the 5 countries the estate is spread over tells me to go to another solicitor in another country to get advise. I'm just going around in circles. The American FBARs seem to be the last huddle, but I don't know who to approach, or where.


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## Bevdeforges (Nov 16, 2007)

That makes it tricky, since I don't know anything about how German wills and the equivalent of probate in Germany work. You might want to pose this question in the German forum here Germany Expat Forum for Expats Living in Germany

There seem to be a few folks over there who are pretty current with legal regulations in Germany. Maybe they'll have an idea. However, there is NOT going to be any "acknowledgement" of the filing of the back FBARs. Of that I AM certain.


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## Moulard (Feb 3, 2017)

FBAR the only acknowledgement you will get is one that says it was submitted successfully and a second that says it has been accepted (usually a couple days later). Both are just proforma emails sent to the email address provided when submitting them.

FinCEN do not care about the FBARs of ordinary people. Remember it started life as an anti-money laundering tool, and slightly later terrorism funding tracking tool.

The IRS who now administer it only care if there is some other reason to dig into tax affairs.. so unless something significant was missed in the streamline submission AND the IRS have a means determine that this is the case (unlikely I expect if the income was sourced from outside the US)

If we are going to be pedantic, I believe the IRS has 3 years to initiate an audit or examination of a tax return (including FBAR) and then a further 3 years or thereabouts to initiate criminal or civil proceedings.


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