While poking around the interwebs looking for the source of Richard Westin’s quote, I came across this:
The law, in its majestic equality, forbids the rich as well as the poor to sleep under bridges, to beg in the streets, and to steal bread.
Anatole France, The Red Lily, 1894, chapter 7. [French novelist (1844 - 1924)].
The parallel to
Lawrence Douglas Shulman’s application of the FBAR law could not be more apparent. Multimillionaire tax evaders and immigrant grandmothers of modest means are both treated with exquisite fairness by the Constitution Avenue posse. Larry Douglas Shulman’s intentions are two-fold:
- be Congress’s Golden Boy by collecting a lot of money from any source possible; and
- show US taxpayers that hiding money abroad is a mug’s game.
See this interview he did with NPR. http://www.npr.org/2011/04/15/135428521/irs-commissioner-wants-to-streamline-tax-process
I think Mr. Shulman has decided that bankrupting a few thousand immigrants and Americans living abroad is worth it, pour encourager les autres.