FBAR
Bank Secrecy Act (BSA)
the Report of Foreign Bank and Financial Accounts (FBAR)
Regulations: 31 C.F.R. 1010.350
FinCEN Notice 2020-2 states that virtual currency is not a type of reportable account for purposes of the Report of Foreign Bank and Financial Accounts (FBAR), but that FinCEN intends to amend regulations to change this rule.