The deadline for filing the Report of Foreign Bank and Financial Accounts (FBAR) by U.S. persons that held a financial interest in a foreign financial account for calendar year 2009 if the aggregate value of all the U.S. person’s foreign financial accounts exceeded $10,000 at any time during the year is almost here — all FBAR filings must be received by the U.S. Department of Treasury on June 30, 2010 (not just postmarked by such date). There are no extensions and the failure to file an FBAR can result in significant penalties.