foreign-bank-accounts

1 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…