US Supreme Court Denies Toth FBAR Cert Petition Refusing To Decide Whether Penalties Violate ”Excessive Fines Clause” Of 8th Amendment

<p>January 24, 2023 - Participants Include:</p> <p>Virginia La Torre Jecker - <a href='https://www.twitter.com/vljeker'>@VLJeker</a></p> <p>John Richardson - <a href='https://www.twitter.com/expatriationlaw'>@Expatriationlaw</a></p> <p>On January 23, 2023 the <a href='https://www.supremecourt.gov/orders/courtorders/012323zor_0pl1.pdf#page=8'>Supreme Court of the United States denied Ms. Toth's petition</a> to hear her case. The court was invited to hear arguments on whether the assessment of a two million FBAR penalty on a four million dollar bank account balance violated the "Excessive Fines Clause" found in  the Eighth Amendment.</p> <p>______________________________________________________</p> Eighth Amendment  Cruel and Unusual Punishment <ul class="outline-list"><li> <p>Excessive bail shall not be required, nor excessive fines imposed, nor cruel and unusual punishments inflicted.</p> <p> </p> </li> </ul> <p>_____________________________________________</p> <p><a href='https://en.wikipedia.org/wiki/Neil_Gorsuch'>Justice Gorsuch </a>wrote a dissent in which he described the facts and issues. The dissent which is found <a href='https://www.supremecourt.gov/orders/courtorders/012323zor_0pl1.pdf#page=8'>here</a>, included:</p> <p> </p> <p>"In the 1930s, Monica Toth’s father fled his home in Germany to escape the swell of violent antisemitism. Eventually, he found his way to South America, where he made a new life with his young family and went on to enjoy a successful business career in Buenos Aires. But perhaps owing to his early formative experiences, Ms. Toth’s father always kept a reserve of funds in a Swiss bank account. Shortly before his death, he gave Ms. Toth several million dollars, also in a Swiss bank account. He encouraged his daughter to keep the money there—just in case.</p> <p>Ms. Toth, now in her eighties and an American citizen, followed her father’s advice. For several years, however, she failed to report her foreign bank account to the federal government as the law requires. 31 U. S. C. §531