“Most of us are familiar only with modern-day attempts to get Americans to report non-US accounts and investments: the controlled foreign corporation laws of the 1960s, followed by the Bank Secrecy Act of 1970, and today’s FATCA. But three decades before TD F 90-22.1 and seven decades before Form 8938, there was WRA 126, ‘Application for Leave Clearance’, which had to be filed by any Japanese American seeking to leave a War Relocation Authority internment camp.”
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