Lived in Australia for 5 years. Was several months late filing FBAR my first year. Did it on time my second year. Completely forgot my 3rd and 4th year. Filed 3 at the same time on my 5th year. I was never contacted by the IRS for failing to file on time.<p>The point being, it&#x27;s scare tactics. I filed a complaint with the <a href="https:&#x2F;&#x2F;www.irs.gov&#x2F;Advocate" rel="nofollow">https:&#x2F;&#x2F;www.irs.gov&#x2F;Advocate</a> and they are well aware of the issue. They have brought it up repeatedly in their report to Congress. The IRS&#x27;s response is an FU and it shows how toothless the Advocate&#x27;s office is. You can see their report on international issues here <a href="https:&#x2F;&#x2F;www.irs.gov&#x2F;pub&#x2F;tas&#x2F;2011_arc_internationalmsps.pdf" rel="nofollow">https:&#x2F;&#x2F;www.irs.gov&#x2F;pub&#x2F;tas&#x2F;2011_arc_internationalmsps.pdf</a>, The reporting requirements section is close to the bottom.