September 2018 JD Supra

Both the American Bar Association (ABA) and the American Institute of Certified Public Accountants (AICPA) have written letters (3/19/18 for the ABA and 5/30/18 for the AICPA) to the IRS to obtain further definition and clarity on foreign reporting requirements for Cryptocurrency.

https://www.jdsupra.com/legalnews/do-i-have-to-file-an-fbar-if-i-own-57776