United States of America v. Buff
Case Number:
23-1070
Court:
Nature of Suit:
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March 28, 2024
2nd Circ. Urged To Uphold Dual Citizen's FBAR Penalties
A New York federal court correctly upheld tax penalties against a dual French citizen for hiding millions of dollars in six foreign accounts, the U.S. government told the Second Circuit, urging it to reject the woman's claims that American authorities violated the Hague Convention in pursuing her.
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January 03, 2024
Court Wrongly Ruled FBAR Cases Tax-Based, 2nd Circ. Told
A woman accused American courts of acting like "judicial conquistadors" in finding her case over failing to report a foreign bank account was a tax matter and thus outside the Hague Convention's jurisdiction, which she invoked to the Second Circuit in declining to give a deposition.