FBAR filing instructions -- don't follow the IRM

FBAR filing instructions -- don't follow the IRM According to the Internal Revenue Service Internal Revenue Manual, Sec 4.26.16.3.7 (07-01-2008) link here: http://ift.tt/1Dcdpsp, "[t]he FBAR is filed by mailing it to the U.S. Department of the Treasury, Post Office Box 32621, Detroit, MI 48232-0621." But this is not true. We have an IRS webpage (linnk here: http://ift.tt/1eVVRov) that says the FBAR "is only available online through the BSA E-Filing System website." (link here: http://ift.tt/1bDpIB5) So if the IRS can't get its own FBAR rules straight, what kind of standard of conduct should they impose on you? http://ift.tt/1wxqB9t Anthony Parent