Report Your Offshore Accounts! Now!

Gee, how do you figure the IRS justifies it? Actually intending to enforce a rule and a deadline.
Folks have been using offshore (Swiss) accounts to hide money for years. Never mind the questions on the tax return, “Does this entity own interest in a foreign bank account?”
Earlier in the year, after getting the Swiss firm UBS to agree to release a number of names, the IRS decided to play nice. They gave folk with illegal bank accounts until October 15 to self report and avoid a host of possible penalties.
Now they actually intend to enforce the deadline! Imagine that!
I’m having real trouble feeling sorry for anyone caught in this.