Supreme Court of the United States · Official docket →
Monica Toth v. United States
Paid petition · United States Court of Appeals for the First Circuit, No. 21-1009 · judgment April 29, 2022
Before the decision, roughly the 4.1% base rate. The model weighted this up for a First Circuit decision below, a dissent in the court below (flagged in the petition), and counsel who has filed here before.
Question presented
The Bank Secrecy Act and implementing regulations require U.S. persons to file an annual report—called an FBAR—if they have foreign bank accounts containing more than ten thousand dollars. The maximum civil penalty for willfully failing to file the report is either $100,000 or half the balance in the unreported account, whichever sum is greater. 31 U.S.C. § 5321(a)(5)(C)-(D). Using this formula, the government imposed on petitioner a civil penalty of $2,173,703.00. The question presented is whether civil penalties imposed under 31 U.S.C. § 5321(a)(5)(C)-(D)—penalties that are avowedly deterrent and noncompensatory—are subject to the Eighth Amendment’s Excessive Fines Clause.
Counsel of record
For petitioner
Samuel Bracken Gedge
Institute for Justice
For respondent
Elizabeth B. Prelogar
Solicitor General
Argument & decision
Decided January 23, 2023.
Proceedings
- Jun 05 2023Rehearing DENIED. Justice Gorsuch would grant the petition for rehearing.
- May 30 2023DISTRIBUTED for Conference of 6/1/2023.
- Feb 22 2023DISTRIBUTED for Conference of 3/17/2023.
- Feb 17 2023Petition for Rehearing filed.
- Jan 23 2023Petition DENIED. Justice Gorsuch, dissenting from the denial of certiorari. (Detached Opinion)
- Jan 17 2023DISTRIBUTED for Conference of 1/20/2023.
- Jan 09 2023DISTRIBUTED for Conference of 1/13/2023.
- Dec 14 2022DISTRIBUTED for Conference of 1/6/2023.
- Dec 12 2022Reply of petitioner Monica Toth filed. (Distributed)
- Nov 28 2022Brief of respondent United States in opposition filed.
- Oct 21 2022Motion to extend the time to file a response is granted and the time is further extended to and including November 28, 2022.
- Oct 20 2022Motion to extend the time to file a response from October 28, 2022 to November 28, 2022, submitted to The Clerk.
- Sep 28 2022Motion to extend the time to file a response is granted and the time is extended to and including October 28, 2022.
- Sep 28 2022Brief amicus curiae of Cato Institute filed.
- Sep 28 2022Brief amicus curiae of Professor Beth A. Colgan filed.
- Sep 27 2022Motion to extend the time to file a response from September 28, 2022 to October 28, 2022, submitted to The Clerk.
- Aug 26 2022Petition for a writ of certiorari filed. (Response due September 28, 2022)
- Jul 15 2022Application (22A31) granted by The Chief Justice extending the time to file until August 29, 2022.
- Jul 12 2022Application (22A31) to extend the time to file a petition for a writ of certiorari from July 28, 2022 to August 29, 2022, submitted to The Chief Justice.