Fictional sample — not a client deliverable
Selected year 2023. All people, banks, file names, page references, and figures are fictional. No underlying documents were reviewed, and this sample does not represent Chip's signoff.
Accepted question
For 2023 Alex Example Bank C personal deposit account, compare the supplied FBAR copy and acknowledgment with the account inventory, opening record, and December statement, identify documented differences and unresolved facts, and provide the next records/review steps.
Structured appendix — source index
Six illustrative files, eight substantive pages plus a one-page organizer. Each reference uses the supplied file's page number.
| ID | Illustrative record | Pages | Use and limitation |
|---|---|---|---|
| D1 | intake-organizer.pdf | 1 | Client-reported ownership, history, and screening facts; not bank or filing evidence. |
| D2 | account-inventory.pdf | 1 | Current reconstruction lists Bank C for 2023; not proof of a complete account population. |
| D3 | filed-fbar.pdf | 1-3 | Supplied 2023 report copy lists Bank A and Bank B, not Bank C; reference SAMPLE-R23. No independent filing-system retrieval. |
| D4 | acknowledgment.pdf | 1 | Dated May 20, 2024; reference SAMPLE-R23 matches D3. Supports a submission-history link, not report accuracy or completeness. |
| D5 | opening.pdf | 1 | Bank C deposit account, named holder Alex Example, Ecuador, USD; recorded opening May 15, 2023. |
| D6 | december-statement.pdf | 1-2 | December 1-31, 2023 only. Closing balance on p. 1; interest entry on p. 2. Earlier values and interest period unconfirmed. |
Appendix table 1
| Year | Account alias / country | Ownership evidence | Open/close dates | Records covered | Observed balance / currency | Prior filing / reference | Source/page | Gap | Next action |
|---|---|---|---|---|---|---|---|---|---|
| 2023 | Bank C deposit Ecuador | D5 p. 1 names Alex Example; D1 p. 1 reports sole personal ownership. Other holders or authority arrangements require confirmation. | Opened May 15, 2023 per D5 p. 1. No closure date is established by the packet. | Opening record and December 1-31 statement; intervening balance coverage is missing. | USD 5,800 at December 31, 2023 (D6 p. 1) Observed balance only — annual maximum unresolved | Supplied 2023 FBAR D3; D4 shares SAMPLE-R23. Bank C absent from D3. No amendment history established. | D5 p. 1; D6 p. 1-2; D3 pp. 1-3; D4 p. 1 | No suitable maximum-value evidence for May 15-December 31; interest period unconfirmed. | Request opening-to-year-end statements or suitable maximum-value evidence and annual interest records. |
Value label: a dated observed balance must remain separate from a verified annual maximum. This scope does not include calculating that maximum from a new full-year statement packet.
Appendix table 2
This workpaper separates the client's claim, supplied filing evidence, and account evidence. A live deliverable requires Chip to verify every source/page reference and record the actual review status.
Narrative sections
Next actions
Machine-readable export
The same sample renders as a plain-text workpaper with every value's evidence label and source reference. This is the shape of the source-indexed export a buyer receives.
MISSED ACCOUNT REPORTING — FACTS AND NEXT STEPS FICTIONAL SAMPLE — not a client deliverable. Selected year: 2023 Schema: 2026-10-10-v1.1 ACCEPTED QUESTION For 2023 Alex Example Bank C personal deposit account, compare the supplied FBAR copy and acknowledgment with the account inventory, opening record, and December statement, identify documented differences and unresolved facts, and provide the next records/review steps. EVIDENCE INDEX D1 intake-organizer.pdf (p. 1) — Client-reported ownership, history, and screening facts; not bank or filing evidence. D2 account-inventory.pdf (p. 1) — Current reconstruction lists Bank C for 2023; not proof of a complete account population. D3 filed-fbar.pdf (p. 1-3) — Supplied 2023 report copy lists Bank A and Bank B, not Bank C; reference SAMPLE-R23. No independent filing-system retrieval. D4 acknowledgment.pdf (p. 1) — Dated May 20, 2024; reference SAMPLE-R23 matches D3. Supports a submission-history link, not report accuracy or completeness. D5 opening.pdf (p. 1) — Bank C deposit account, named holder Alex Example, Ecuador, USD; recorded opening May 15, 2023. D6 december-statement.pdf (p. 1-2) — December 1-31, 2023 only. Closing balance on p. 1; interest entry on p. 2. Earlier values and interest period unconfirmed. ACCOUNT INVENTORY 2023 | Bank C deposit | Ecuador | observed: USD 5,800 at December 31, 2023 (D6 p. 1) | Observed balance only — annual maximum unresolved | source: D5 p. 1; D6 p. 1-2; D3 pp. 1-3; D4 p. 1 | status: Client-confirmed fact Ownership: D5 p. 1 names Alex Example; D1 p. 1 reports sole personal ownership. Other holders or authority arrangements require confirmation. Open/close: Opened May 15, 2023 per D5 p. 1. No closure date is established by the packet. Records covered: Opening record and December 1-31 statement; intervening balance coverage is missing. Prior filing: Supplied 2023 FBAR D3; D4 shares SAMPLE-R23. Bank C absent from D3. No amendment history established. Gap: No suitable maximum-value evidence for May 15-December 31; interest period unconfirmed. Next action: Request opening-to-year-end statements or suitable maximum-value evidence and annual interest records. DOCUMENT COMPARISON WORKPAPER Claimed fact: Bank C was held in 2023. Filed evidence: Bank C is absent from D3. Account evidence: D5 p. 1 names Alex Example; opening May 15, 2023. Discrepancy: Opening and named-holder facts supported; ownership arrangements unverified. Clarification: Confirm all holders, beneficial ownership, and authority. Reviewer status: Extracted fact Claimed fact: Bank C was left out of the supplied report. Filed evidence: D3 pp. 1-3 list Bank A and Bank B; D4 p. 1 reference matches D3. Account evidence: D2 p. 1 lists Bank C; D5 p. 1 identifies it. Discrepancy: Bank C absent from this copy; a matching reference does not authenticate contents. Clarification: Confirm the complete copy and identify any later amendments or replacement filings. Reviewer status: Unresolved fact Claimed fact: Is USD 5,800 the annual maximum? Filed evidence: No Bank C value in D3; no other Bank C filing supplied. Account evidence: D6 p. 1: USD 5,800 closing balance, December 31. Discrepancy: Closing balance observed; annual maximum unresolved. Clarification: Obtain suitable May 15-year-end value evidence. Calculation needs an agreed scope. Reviewer status: Unresolved fact Claimed fact: Does USD 220 settle interest reporting? Filed evidence: No Form 1040 or related schedules supplied. Account evidence: D6 p. 2: USD 220 interest entry; period and type unclear. Discrepancy: Annual interest and U.S. return treatment unresolved. Clarification: Clarify the period and obtain annual interest records and relevant return pages for separate review. Reviewer status: Unresolved fact KNOWN FILING HISTORY - For 2023, the packet contains one FBAR copy and one acknowledgment with a matching reference. - The supplied copy lists two other banks; no Bank C entry appears in it. - No supplied return evidence and no established amendment history; other years are outside the accepted scope. - Missing documents are recorded as unknown, not treated as proof that a filing did not occur. EVIDENCE COVERAGE - Six illustrative files, eight substantive pages plus a one-page organizer. - No income-tax return pages, annual interest certificate, full-period statements, or closure records are included. - A filing acknowledgment can support submission history but must not be treated as proof of every reported account or value without the corresponding report evidence. MISSING-RECORD REQUESTS - Opening-to-year-end statements or other suitable maximum-value evidence for Bank C (May 15-December 31, 2023). - The complete supplied 2023 FBAR copy and any later amendment or replacement filing reference. - Annual interest evidence and the relevant federal return schedules for a separately agreed review. - Confirmation of all account holders, beneficial ownership, and any authority arrangements. RELEVANT U.S. REPORTING QUESTIONS - What evidence is needed to assess Bank C reporting and the relevant aggregate account values? - Do any ownership or authority exceptions require further factual development? - Does a separate Form 8938 or income-reporting review need to be scoped? - Which preparation work, if any, should be accepted after those facts are established? ORDERED NEXT STEPS - Confirm ownership, authority, and whether any other accounts were omitted for 2023. - Request the missing Bank C value evidence and annual interest records from the bank. - Record the source comparison; do not select a relief route or certify a correction route. - Decide whether separately scoped preparation or a credentialed-representative review is needed. LIMITATIONS - Covers one person, one year, and one selected account. Bank A and Bank B are report context only. - No filing, full-year balance reconstruction, return review, relief-eligibility decision, penalty assessment, or legal-conduct opinion. - Does not establish the correct amended amount, relief eligibility, or a filing route. - No agency contact or disputed ownership was reported in the fictional intake; those statements were not independently verified. Observed balance is not a verified annual maximum. This workpaper organizes documented facts; it does not decide a filing obligation, relief eligibility, or a correction route.