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Section 361(b) of the USA PATRIOT Act directs the Secretary of the Treasury to study methods for improving compliance with the reporting requirements of the Bank Secrecy Act. Section 5314 of the BSA authorizes the Secretary to require records and/or reports concerning transactions with foreign financial agencies. The form required by 31 CFR 103.24 is known as the Report of Foreign Bank and Financial Accounts ("FBAR"). The FBAR program is jointly administered...