To my knowledge there is no Foreign House Report (FHR). Did the IRS just make this up?
The Fifth Amendment protects a person from the arbitrary deprivation of life, liberty and property without due process of law (“nor be deprived of life, liberty, or property, without due process of law”).
Just Me has informed us that that the IRS included his principle residence in the 20% 2009 OVDP penalty scheme, because he’d made a few dollars renting it out. But I don’t understand the justification for this in the law, since the FBAR law is part of the Bank Secrecy Act. The concern of the FBAR law is to determine the flow of money to prevent money laundering, terrorism, and criminal tax evasion. Houses are not bank accounts. So how is the IRS justified in adding a citizen’s home to the penalty scheme of the 2009 OVDP. It looks very much like the IRS wished to deprive poor Just Me of his property without due process of the law. I.e., the IRS is making this law up out of whole cloth and is in contempt of Congress over this one just as they are with what we have called “DATCA”.
Who gives the IRS the right to do that? Certainly not Congress, since they did not include undisclosed house in the FBAR law. There is no, “Foreign House Report” (FHR), is there?
Bureaucrats who violate the law or make up law to suit their own ends should be subject to punishment; whatever they wished illegally upon a fellow citizen, that amount should be added to their bill.