Tax Law and Compliance

Implications for offshore account reporting and IRS enforcement authority

1. Bittner v. United States

2. Jurisdiction: United States (February 28, 2023)
3. Defendants<![CDATA[United States]]>Plaintiffs<![CDATA[Alexandru Bittner]]>Investigators<![CDATA[Internal Revenue Service]]>Defense Attorneys<![CDATA[Elizabeth B. Prelogar]]><![CDATA[Michael R. Huston]]>Plaintiff Attorneys<![CDATA[Easha Anand]]>Judges<![CDATA[Neil Gorsuch]]><![CDATA[Amy Coney Barrett]]>Institutions<![CDATA[Supreme Court of the United States]]><![CDATA[Internal Revenue Service]]>
4. Case Tags: FBAR Penalty Dispute;Bank Secrecy Act;Supreme Court Statutory Interpretation;Tax Law and Compliance