Sorry about the confusion. I meant all Americans' accounts with that bank, not all Americans' accounts in the entire country. That link also confirms what I sa

Sorry about the confusion. I meant all Americans' accounts with that bank, not all Americans' accounts in the entire country. That link also confirms what I said: it clearly says the reporting requirements apply to all "U.S. citizens and residents with...any foreign financial accounts", and it provides a list of some banks that still accept American account holders because many do not.