Supreme Court FBAR Hearing November 2, 2022: ALEXANDRU BITTNER, Petitioner, v. No. 21-1195 UNITED STATES, Respondent

<p>On November 2, 2022 the Supreme Court Of The United States heard the <a href='https://www.supremecourt.gov/search.aspx?filename=/docket/docketfiles/html/public/21-1195.html'>Bittner</a> case. The issue was whether in the context of a non-willful FBAR penalty:</p> <p>1) The government is restricted to imposing one penalty based on the failure to file one FBAR; or</p> <p> </p> <p>2) The government may impose one non-willful penalty for each of the accounts that should have been reported on the single FBAR form.</p> <p>This podcast contains the audio file of the live arguments.</p> <p>A transcript of the arguments is here:</p> <p><a href='http://citizenshipsolutions.ca/wp-content/uploads/2022/11/21-1195_5i36.pdf'>http://citizenshipsolutions.ca/wp-content/uploads/2022/11/21-1195_5i36.pdf</a></p> <p>__________________________________________________</p> <p>The FBAR penalties imposed on Mr. Bittner were based on years when he was a US citizen living outside the United States in Romania. Therefore, this decision is hugely important for the community of Americans abroad.</p> <p>I have previously discussed the Bittner case in podcasts with:</p> <p><a href='https://prep.podbean.com/e/mr-fbar-makes-a-visit-to-the-supreme-court-of-the-united-states-the-bittner-case/'>Virginia La Torre Jeker - October 31, 2022</a></p> <p><a href='https://prep.podbean.com/e/the-supreme-court-and-mr-fbar-should-the-non-willful-penalty-be-limited-to-the-form/'>Jimmy Sexton - November 1, 2022</a></p> <p><a href='https://www.youtube.com/watch?v=kMGSM-CdZaI&t=34s'>Anthony Parent - November 1, 2022</a></p> <p> </p> <p>The following twitter thread reflects my impressions while listening to the arguments ...</p> <p><a href='https://threadreaderapp.com/thread/1587807427327655937.html'>https://threadreaderapp.com/thread/1587807427327655937.html</a></p> <p> </p> <p> </p> <p> </p> <p> </p> <p> </p> <p> </p>