Does FATCA violate U.S. Constitution?: A student analysis

See the U.S. Constitutional analysis of FATCA article Neill has found.

Any comments?

From the document:

“…The FATCA reporting requirements arguably resemble that of a general search warrant. It was enacted in order to curb tax evasion of U.S. citizens using foreign accounts.

However, while the information reported can be useful to the IRS in confirming the



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