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Every US citizen filing 1040 tax returns is also required to file a FATCA statement, and overseas banks and institutions doing business directly or indirectly with US citizens were required to file a FATCA statement - it stands for Foreign Account Tax Compliance Act. At the time it was introduced many thought it would discourage foreign investment in the US. If the Biden family filed, then the presence of foreign bank accounts is obvious. If they didn't, it's tax fraud and a criminal offence. But since Biden controls the DOJ, there will be no prosecution. And as Ms Harris is VP, there will be no impeachment.

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