What are the immigration consequences to filing a foreign bank account report (FBAR) voluntary disclosure to the IRS.
If no charges are brought up, has the tax payer still committed a crime?
Is he or she deportable?
What about Good Moral Character and Naturalization?
If you are not doing anything illegal, there should be no problem. If you are complying with the Federal Tax laws, then USCIS won't have a problem with you having an account overseas. You say you are filing a voluntary disclosure with the IRS, that's a positive thing as you are complying openly with the law. However, if you have trouble showing your residence here, and you are a permanent resident, then it might be construed as evidence of living and working elsewhere. It really depends on the particulars of your case and you need to take your papers to be reviewed by a qualified immigration attorney.
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