With Jennifer Bell, Joseph Gulant
On August 7, 2009, the Internal Revenue Service (the “Service”) issued Notice 2009-62, which extends the deadline for filing Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts, or “FBAR”) from September 23, 2009 to June 30, 2010 for two groups of U.S. persons for 2008 and prior calendar years.