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  1. If the ex-pat compliance rate on 1040s, FBARs is dismally low, the compliance rate for B-10 will be even lower. Who in their right mind and living overseas (while by the way complying with all the laws of the country you reside) is going to take the time to fill in the 16 page monster? Make the fine $1,000,000 I still won’t do it.

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