The Impact That the Foreign Account Tax Compliance Act of 2009 Has Had on Individuals Seeking to Avoid Taxes Through the Use of Offshore Banking

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|The Impact That The Foreign Account Tax Compliance Act of 2009 Has Had On Individuals Seeking to Avoid Taxes Through The Use Of |

|Offshore Banking |

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| Michael J. Baker, CPA, JD, MBA, MST |

| 32200 Corte Florecita |

|Temecula, CA 92592 |

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