foreign-account-reporting
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 22-598 | Arthur Bedrosian v. United States, et al. | Third Circuit | 2022-12-29 | Denied | Amici (1)Response RequestedResponse WaivedRelisted (2) | civil-penalty civil-procedure due-process foreign-account foreign-account-reporting irs objective-standard statutory-interpretation subjective-standard tax willful-violation willfulness | Whether willfulness under 31 U.S.C. § 5321(a)(5)(C) should be determined according to a subjective, rather than objective, standard that focuses on an… |