fbar-reporting

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
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 Bank Secrecy Act is the failure to file an annual FBAR (no matter the number of foreign accounts), or whether there is…