Judge denies Plaintiffs’ request for a preliminary injunction

April 15, 2017

Plaintiffs request that the Court enjoin Defendants from enforcing the Foreign Account Tax Compliance Act(“FATCA”), the intergovernmental agreements (“IGAs”) negotiated by the United States Department of the Treasury (“Treasury Department”) to supplant FATCA in the signatory countries, and the Report of Foreign Bank and Financial Accounts (“FBAR”) administered by the United States Financial Crimes Enforcement Network (“FinCEN”). FATCA mandates that foreign financial institutions report the tax return information of their U.S. citizen account holders directly to the IRS using the FATCA Report (Form 8966). 26 U.S.C.§ 1471(b)(1)(C); 26 C.F.R. §§ 1.1471-4(d)(3)(v), -4(d)(3)(vi).

Please click the link below for the full document.

D.30-PI order (September 29, 2015)

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