foreign-accounts
2 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… |
| 20-7820 | Michael J. Little v. United States | Second Circuit | 2021-04-22 | Denied | IFP | constructive-amendment criminal-intent criminal-procedure due-process foreign-accounts green-card-holder indictment second-circuit stirone-v-united-states tax-reporting willful-violation | Whether the indictment was constructively amended to add additional undeclared 'overseas' accounts |