December 06, 2021
The U.S. Supreme Court said Monday it would not consider a naturalized citizen's challenge to his liability for the maximum foreign bank account reporting penalty, letting stand an Eleventh Circuit decision finding he willfully tried concealing his income overseas.
October 22, 2021
A naturalized citizen asked the U.S. Supreme Court on Friday to decide whether the procedure used to impose penalties on him for failing to report foreign bank accounts violated his due process rights, saying case law prescribes de novo review.