The District Court for the District of Connecticut held, in U.S. v. Garrity, (DC CT, 4/3/2018), that the IRS may prove that the taxpayer failed to timely file a Report of Foreign Bank and Financial Accounts (FBAR) by a preponderance of the evidence instead of by a higher, clear and convincing evidence standard. The court also determined that the IRS could show willfulness on the taxpayer’s part by proof of reckless conduct and did not need to show an intentional violation of a known legal duty.