Forum
U.S. Supreme Court
Case Status
Decided
Docket Number
Term
2022 Term
Lower Court Opinion
Questions Presented
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 violation for each individual account that was not properly reported.
Case Updates
Supreme Court holds that the Bank Secrecy Act’s $10,000 maximum penalty for the nonwillful failure to file a compliant report accrues on a per-report, not a per-account, basis
February 28, 2023
Click here to view the opinion.
U.S. Chamber files amicus brief urging Supreme Court to properly apply the rule of lenity to hold that a “violation” of the Bank Secrecy Act’s reporting requirement means a failure to file an annual form
August 25, 2022
Click here to view the brief. Joseph R. Palmore, Adam L. Sorensen, and Edward L. Froelich of Morrison & Foerster LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.
The U.S. Chamber also filed an amicus brief supporting the cert. petition.
Cert. petition granted
June 21, 2022
U.S. Chamber urges Supreme Court to resolve circuit split over tax penalties for non-willful violations of the Bank Secrecy Act
April 01, 2022
Click here to view the Chamber's amicus brief. Joseph R. Palmore and Adam L. Sorensen of Morrison & Foerster LLP and the U.S. Chamber’s Litigation Center served as co-counsel for the U.S. Chamber.
Case Documents
- Fifth Circuit Opinion -- United States v. Bittner (Fifth Circuit).pdf
- U.S. Chamber Amicus Brief -- Bittner v. United States (U.S. Supreme Court).pdf
- U.S. Chamber Amicus Brief (merits) -- Bittner v. United States (U.S. Supreme Court).pdf
- Opinion -- Bittner v. United States (U.S. Supreme Court).pdf