Paul Manafort Jr. Indictment for Failure to Report Foreign Bank Accounts

Special Prosecutor Robert S. Muller III, has brought an indictment against Paul Manafort Jr. 

After examining the indictment, two charges that are usually brought by the Department of Justice, Tax Division are present:

1) Conspiracy under 18 U.S.C. Section 371 and 
2) Failure to File Foreign Bank Accounts 

Essentially, Paul Manafort Jr. had assets in a foreign account and the assets were subjected to the Bank Secrecy Act. This act requires US Citizens to report their worldwide income and assets. Paul Manafort Failed to do so. 

I am also assuming that Mr. Muller has also utilized the IRS Criminal Investigation Division to help assist with the Grand Jury investigation.