{"id":1792,"date":"2022-07-15T12:25:33","date_gmt":"2022-07-15T16:25:33","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=1792"},"modified":"2022-07-15T12:25:33","modified_gmt":"2022-07-15T16:25:33","slug":"supreme-court-to-review-tax-penalties-imposed-for-non-willful-fbar-violations","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2022\/07\/15\/supreme-court-to-review-tax-penalties-imposed-for-non-willful-fbar-violations\/","title":{"rendered":"Supreme Court to Review Tax Penalties Imposed for Non-Willful FBAR Violations"},"content":{"rendered":"<p>Recently, the U.S. Court of Appeals for the 5<sup>th<\/sup> Circuit ruled that the IRS could impose a penalty of $2.72 million for a taxpayer\u2019s non-willful failure to report multiple foreign financial accounts on FBAR filings from 2007 to 2011 [<em>United States v. Bittner<\/em>, 128 AFTR 2d 2021-6760 (5th Cir. 2021)]. The <a href=\"https:\/\/www.supremecourt.gov\/search.aspx?filename=\/docket\/docketfiles\/html\/public\/21-1195.html\" target=\"_blank\" rel=\"noopener\">Supreme Court\u2019s decision to hear Bittner\u2019s appeal<\/a> of this 5<sup>th<\/sup> Circuit decision, while not as controversial as some recent cases, could significantly impact the IRS\u2019s authority to impose penalties for unintentionally inadequate FBAR filings.<\/p>\n<p>The Report of Foreign Bank and Financial Accounts (the FBAR) was born out of the Bank Secrecy Act of 1970 (the BSA). Congress, concerned by taxpayer evasion of taxes with the use of foreign financial accounts, delegated the authority to the Secretary of Treasury to keep reports with respect to persons making transactions or having relationships with foreign financial agencies (31 U.S.C. \u00a7 5314). Under regulations to the BSA, the Secretary of the Treasury requires U.S. taxpayers to file a report on or before June 30<sup>th<\/sup> of each calendar year with respect to foreign financial accounts exceeding $10,000.<\/p>\n<p>The BSA authorized the Secretary to \u201cimpose a civil money penalty on any person who violates, or causes any violation of . . .\u201d the FBAR rules (31 U.S.C. \u00a7 5321(a)(5)(A)). Initially, only willful violations of the FBAR reporting rules were subject to penalty. Congress added penalties for non-willful violations in 2004. See American Jobs Creation Act of 2004, Pub. L. No. 108-357, \u00a7 821(a), 118 Stat. 1418 (codified at 31 U.S.C. \u00a7 5321(a)(5)).<\/p>\n<p>Different penalties attach to non-willful and willful violations. For a non-willful violation, \u201cthe amount of any civil penalty imposed . . . shall not exceed $10,000\u201d (31 U.S.C. \u00a7 5321(a)(5)(B)(i)). But no penalty attaches if the \u201cviolation was due to reasonable cause\u201d and \u201cthe amount of the transaction or the balance in the account at the time of the transaction was properly reported.\u201d <em>Id<\/em>. \u00a7 5321(a)(5)(B)(ii).<\/p>\n<p>For a willful violation, the maximum penalty increases to the greater of $100,000 or 50% of \u201cthe amount of the transaction\u201d (when a violation involves a transaction) or \u201cthe balance in the account at the time of the violation\u201d (when a violation involves \u201ca failure to report the existence of an account\u201d). Id. \u00a7 5321(a)(5)(C)(i), (D). Willful violations are excluded from the reasonable-cause exception. Id. \u00a7 5321(a)(5)(C)(ii). Thus, a person with $2,000,000 held in a foreign financial account, who fails to report this account in a willful violation of the FBAR rules, would be subject to a maximum penalty of $1,000,000.<\/p>\n<p>In <em>United States v. Bittner<\/em>, the taxpayer, born in Romania, had been a naturalized U.S. citizen but moved back to Romania in 1990. He was unaware that the FBAR rules applied to him while he was in Romania. Bittner returned to the United States in 2011. Upon learning of his FBAR reporting obligations, he hired a CPA, who in May of 2012 prepared and filed his outstanding FBARs. But those FBARs were deficient: they listed only his largest account and incorrectly stated he did not have an interest in 25 or more qualifying accounts. Bittner hired a new CPA, who in September of 2013 filed corrected FBARs for the years 2007 to 2011, since penalties for prior years were time-barred. See 31 U.S.C. \u00a7 5321(b)(1).<\/p>\n<p>In June 2017, the IRS assessed $2.72 million in penalties against Bittner for non-willful violations of section 5314\u2014$10,000 for each unreported account from 2007 to 2011, specifically 61 accounts in 2007, 51 in 2008, 53 in 2009, 53 in 2010, and 54 in 2011. The 5<sup>th<\/sup> Circuit saw no statutory prohibition against the IRS imposing penalties per account for non-willful violations. However, the court\u2019s ruling contradicts the U.S. Court of Appeals for the 9<sup>th<\/sup> Circuit\u2019s decision in a similar case. The 9<sup>th<\/sup> Circuit recently held that the IRS can only impose penalties of $10,000 per FBAR filing, rather than per financial account, for non-willful violations (See <em>United States v. Boyd<\/em>, No. 19-55585 (9th Cir. March 24, 2021)).<\/p>\n<p>While we await the Supreme Court\u2019s decision on the imposition of FBAR penalties, U.S. residents and citizens with financial accounts overseas should talk with experienced tax advisors who understand the complex framework of these rules before filing their tax returns.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recently, the U.S. Court of Appeals for the 5th Circuit ruled that the IRS could impose a penalty of $2.72 million for a taxpayer&rsquo;s non-willful failure to report multiple foreign financial accounts on FBAR filings from 2007 to 2011 [United States v. Bittner, 128 AFTR 2d 2021-6760 (5th Cir. 2021)].&hellip;<\/p>\n","protected":false},"author":1,"featured_media":620,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_links_to":"","_links_to_target":""},"categories":[53,10],"tags":[447,21],"class_list":["post-1792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial","category-taxes","tag-foreign-financial-accounts","tag-irs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supreme Court to Review Tax Penalties Imposed for Non-Willful FBAR Violations - Don\u2019t Tax Yourself<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2022\/07\/15\/supreme-court-to-review-tax-penalties-imposed-for-non-willful-fbar-violations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supreme Court to Review Tax Penalties Imposed for Non-Willful FBAR Violations - Don\u2019t Tax Yourself\" \/>\n<meta property=\"og:description\" content=\"Recently, the U.S. Court of Appeals for the 5th Circuit ruled that the IRS could impose a penalty of $2.72 million for a taxpayer&rsquo;s non-willful failure to report multiple foreign financial accounts on FBAR filings from 2007 to 2011 [United States v. 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