_:b7659346	<http://purl.org/dc/terms/bibliographicCitation>	"2019, \u201CUnderstand how to report foreign bank and financial accounts\u201D, in Internal Revenue Service\u200E[1]:"@en .
<http://kaiko.getalp.org/dbnary/eng/__ws_3_signature_authority__Noun__1>	<http://www.w3.org/1999/02/22-rdf-syntax-ns#type>	<http://www.w3.org/ns/lemon/ontolex#LexicalSense> .
<http://kaiko.getalp.org/dbnary/eng/__ws_3_signature_authority__Noun__1>	<http://kaiko.getalp.org/dbnary#senseNumber>	"3" .
_:b7659345	<http://www.w3.org/1999/02/22-rdf-syntax-ns#value>	"(law) Control over a financial account with ones signature."@en .
<http://kaiko.getalp.org/dbnary/eng/__ws_3_signature_authority__Noun__1>	<http://www.w3.org/2004/02/skos/core#example>	_:b7659346 .
<http://kaiko.getalp.org/dbnary/eng/__ws_3_signature_authority__Noun__1>	<http://www.w3.org/2004/02/skos/core#definition>	_:b7659345 .
_:b7659346	<http://www.w3.org/1999/02/22-rdf-syntax-ns#value>	"Officers or employees who file an FBAR to report signature authority over an employer\u2019s foreign financial account don\u2019t need to personally keep records on their employer\u2019s accounts."@en .