High Court Won't Hear Sen. Paul, Republicans' FATCA Suit

Law360 (April 2, 2018, 7:41 PM EDT) -- The U.S. Supreme Court on Monday declined to take up a challenge to the Foreign Account Tax Compliance Act led by Sen. Rand Paul, R-Ky., and American expatriates, who had argued the international tax collection law's intergovernmental agreements, reporting requirements and penalties violated constitutional provisions.

The group had urged the high court to overrule a Sixth Circuit decision finding that they did not have standing to challenge FATCA because they'd neither suffered harm from nor were in immediate threat of being prosecuted for not complying with the law.

FATCA went into full effect in 2014 and requires Americans to self-report foreign...

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