Supreme Court of the United States · Official docket →
Alexandru Bittner v. United States
Paid petition · United States Court of Appeals for the Fifth Circuit, No. 20-40597 · judgment November 30, 2021
Before the decision, about 7× the 4.1% base rate. The model weighted this up for counsel who has won certiorari before, a Fifth Circuit decision below, and a circuit split argued in the petition.
Question presented
This case presents a direct and acknowledged conflict regarding an important question of statutory construction under the Bank Secrecy Act, 31 U.S.C. 5311 et seq., which generally requires taxpayers to report their interests in foreign bank accounts. Under the Act, Congress instructed the Treasury Secretary to ''require a resident or citizen of the United States * * * to keep records, file reports, or keep records and file reports, when the * * * person makes a transaction or maintains a relation for any person with a foreign financial agency." 31 U.S.C. 5314(a). The Secretary's corresponding regulations require filing a single annual report (called an "FBAR") for anyone with an aggregate balance over $10,000 in foreign accounts. 31 C.F.R. 1010.350(a), 1010.306(c). The Act authorizes a $10,000 maximum penalty for any non-willful violation of Section 5314. See 31 U.S.C. 5321(a)(5)(A)-(B). In the decision below, the Fifth Circuit held that there is a separate violation (with its own $10,000 penalty) for each foreign account not timely reported on an annual FBAR; it thus authorized a penalty on "a per-account, not a per-form, basis." In so holding, the Fifth Circuit expressly rejected a contrary decision of the Ninth Circuit, which held the failure to file an annual FBAR constitutes a single violation, "no matter the number of accounts." This critical issue arises all the time, and the Act's penalties for identically situated parties will now turn on whether the taxpayer is from California or Texas. The question presented is: 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.
Counsel of record
For petitioner
Daniel L. Geyser
Haynes and Boone, LLP
For respondent
Elizabeth B. Prelogar
Solicitor General
Case
Conference history
Distributed for 2 conferences
Amicus briefs
3 cert-stage · 6 merits
(5 supporting pet./neither, 1 respondent)
Argument & decision
Argued November 2, 2022 — Daniel L. Geyser · Matthew Guarnieri. Audio and transcript
Decided February 28, 2023. Opinion by Gorsuch.
Proceedings
- Apr 03 2023Judgment issued.
- Feb 28 2023Judgment REVERSED and case REMANDED. Gorsuch, J., announced the judgment of the Court, and delivered the opinion of the Court except as to Part II–C. Jackson, J., joined that opinion in full, and Roberts, C. J., and Alito and Kavanaugh, JJ., joined except for Part II–C. Barrett, J., filed a dissenting opinion, in which Thomas, Sotomayor, and Kagan, JJ., joined.
- Nov 02 2022Argued. For petitioner: Daniel L. Geyser, Dallas, Tex. For respondent: Matthew Guarnieri, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
- Oct 21 2022Reply of petitioner Alexandru Bittner filed. (Distributed)
- Oct 06 2022Brief amicus curiae of National Whistleblower Center filed. (Distributed)
- Sep 30 2022Brief of respondent United States filed. (Distributed)
- Sep 12 2022Record requested from the U.S.C.A. 5th Circuit.
- Sep 12 2022The record from the U.S.C.A. 5th Circuit is electronic and located on Pacer.
- Aug 31 2022CIRCULATED
- Aug 25 2022Brief amicus curiae of Center for Taxpayer Rights filed.
- Aug 25 2022Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
- Aug 24 2022Brief amicus curiae of American College of Tax Counsel in support of neither party filed.
- Aug 23 2022Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed.
- Aug 18 2022Brief of petitioner Alexandru Bittner filed.
- Aug 18 2022Joint appendix filed. (Statement of costs filed)
- Aug 17 2022Further extension of time to file petitioner's brief on the merits to and including August 18, 2022. Further extension of time to file respondent's brief on the merits to and including September 30, 2022.
- Aug 16 2022Brief amicus curiae of American College of Trust and Estate Counsel in support of neither party filed.
- Aug 03 2022ARGUMENT SET FOR Wednesday, November 2, 2022.
- Aug 03 2022Motion to extend the time to file the briefs on the merits granted. The time to file the joint appendix and petitioner's brief on the merits is extended to and including August 17, 2022. The time to file respondent's brief on the merits is extended to and including September 28, 2022.
- Jul 28 2022Blanket Consent filed by Petitioner, Alexandru Bittner
- Jul 28 2022Motion for an extension of time to file the briefs on the merits filed.
- Jul 19 2022Blanket Consent filed by Respondent, United States
- Jun 21 2022Petition GRANTED.
- Jun 13 2022DISTRIBUTED for Conference of 6/16/2022.
- May 24 2022DISTRIBUTED for Conference of 6/9/2022.
- May 20 2022Waiver of the 14-day waiting period for the distribution of the petition under Rule 15.5 filed by petitioner.
- May 17 2022Brief of respondent United States filed.
- Apr 27 2022Motion to extend the time to file a response is granted and the time is further extended to and including May 17, 2022.
- Apr 26 2022Motion to extend the time to file a response from May 2, 2022 to May 17, 2022, submitted to The Clerk.
- Apr 01 2022Amicus brief of Center for Taxpayer Rights not accepted for filing. (April 01, 2022 -- Corrected e-filing to be submitted)
- Apr 01 2022Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
- Apr 01 2022Brief amicus curiae of American College of Tax Counsel filed.
- Apr 01 2022Brief amicus curiae of Center for Taxpayer Rights filed.
- Mar 24 2022Motion to extend the time to file a response is granted and the time is extended to and including May 2, 2022.
- Mar 23 2022Motion to extend the time to file a response from April 1, 2022 to May 2, 2022, submitted to The Clerk.
- Feb 28 2022Petition for a writ of certiorari filed. (Response due April 1, 2022)