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I don't think so. Why would they close your account? They might not share your data, but your account is still active imo, at least that's my understanding here.
I don't know the method by which my bank (which is European, indeed) could be punished by US if they didn't share the data that IRS and FINCEN wants, true, at least if they don't have any official activities in the US. I think I recall the was something about US strongarming every other country into effectively making FATCA reporting into local law? (Maybe that'll change?) What else could US do? Designate officers of the non-cooperative bank as "money laundrers" and make their private lives hell on the international arena?
What I do know is that they (my bank) already is unhappy about the fact that I'm a "US person" and they've told me as much in person. They do not allow me to open new accounts. They do not allow me to do any trades beyond moving money between the savings accounts and use their bank card (which I do use when I'm in Europe). They would however allow me to close my accounts! Half their internet banking site is off-limits to me - it's sometimes difficult to access documents like annual statements because the logical path to that part of the site got roped off!
I'm pretty sure they're already looking for an excuse to cut me off.
But of course they would, if the bank has subsdiaries inside Usa where they must observe their laws.
A subsidiary in US, or a subsidiary in any non-EU country that doesn't feel bound by this verdict to remove any domestic laws compelling banks to report on their customers.
Ah, then yes. I just understand @BullishUtensil's comment that their bank is European. I am not sure, though.
Well the subsidiary might be liable to share all data, but what if the subsidiary has no data, on purpose?
If you owe money to the government, is it a good excuse then to say you don't have any?