Does anyone know if you mail past-due FBARs to the same address you do regular FBARs? I stumbled across one website that said those have a different addy, but that's the only mention I've seen of this. Also, is there a certain individual or job title to whom I should address the accompanying letter?
I've got my three years of past-due forms ready and am working on my letter to accompany them. In the letter to the IRS, do you need to actually request a waiver of any and all penalties for late submission? I wasn't going to mention that, was just going to include the basic information (we didn't know we had to file an FBAR, we did file tax returns and list interest income, etc). But then I saw something on a forum stating you should ask for a waiver, it's the first time I'd seen that. Any ideas?
