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https://everydaylegal.us/2015/10/22/%ec%8b%9c%eb%af%bc%ea%b6%8c-%ec%8b%a0%ec%b2%ad%ea%b3%bc-fbar-fatca-%eb%82%a9%ec%84%b8-%ec%9d%98%eb%ac%b4/
시민권 신청과 FBAR, FATCA 납세 의무