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3 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 22-177 | Monica Toth v. United States | First Circuit | 2022-08-29 | Denied | Amici (2)Relisted (5) | bank-secrecy-act civil-penalties civil-penalty deterrence deterrent-penalty eighth-amendment excessive-fines-clause fbar foreign-bank-accounts | The Bank Secrecy Act and implementing regulations require U.S. persons to file an annual report—called an FBAR—if they have foreign bank accounts cont… |
| 21-1195 | Alexandru Bittner v. United States | Fifth Circuit | 2022-03-02 | Judgment Issued | Amici (9)Relisted (2) | bank-secrecy-act civil-penalty fbar fbar-reporting foreign-accounts penalty-assessment per-account per-form statutory-construction treasury-regulations | Whether a "violation" under the Act is the failure to file an annual FBAR (no matter the number of foreign accounts), or whether there is a separate v… |
| 20-1697 | Alice Kimble v. United States | Federal Circuit | 2021-06-09 | Denied | Response Waived | 8th-amendment eighth-amendment excessive-fine fbar foreign-bank-account-report statutory-interpretation tax-evasion tax-penalty willful-violation willfulness | 1. Did the Court err in holding that Alice acted willfully, despite the lack of proof either that she had knowledge of the requirement to file an FBAR… |