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Government Moves for FBAR Willful Penalty Judgment in Schwarzbaum (9/15/22)

In United States v. Schwarzbaum (S.D. Fla. No. 9:18–CV–81147–BLOOM–REINHART Motion dated 9/15/22), , here, the Government moved “for entry of a second amended judgment” for the willful FBAR penalty.  Readers of this blog will recall that the Schwarzbaum case created much commotion because the Eleventh Circuit held that the IRS calculation of the FBAR willful penalty.  See United States v. Schwarzbaum, […]

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3rd Circuit Affirms Bedrosian FBAR Will Penalty Liability Based on His Counsel’s Judicial Admissions as to Amount (7/23/22)

In Bedrosian v. United States, ___ F.4th ___,2022 U.S. App. LEXIS 20260 (3rd Cir. 7/22/22), CA3 here, and GS [to come], the Court sustained the district court’s application of the FBAR willful penalty. Given the history which I cover in earlier blogs, the holding on the issue of Bedrosian’s willfulness is not surprising. See Bedrosian on […]

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District Court Retains Jurisdiction While Arbitrary and Capricious FBAR Willful Penalty Amount is Remanded to IRS for Recalculation (5/18/22)

In United States v. Schwarzbaum (S.D. Fla. Case # 18-cv-81147-BLOOM/Reinhart Dkt #146 5/16/22), CL here, the Court granted the Government’s motion to retain jurisdiction while the FBAR penalty is remanded to the IRS for recalculation. The pleadings on the motion and much other commotion at the district court level can be reviewed on the CourtListener […]

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More Thrashing in Schwarzbaum on Effect of Eleventh Circuit’s Remand to Remand to IRS on Statute of Limitations (4/1/22)

I have previously written on the case of United States v. Schwarzbaum (S.D. Fla. Dkt # 18-cv-81147-BLOOM/Reinhart CourtListener Dkt. Entries here).  All my posts can be seen with a blog search on Schwarzbaum here. Where the posts are presented first by relevance but a link at the top permits reshuffling. A good place to start is […]

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More Thrashing in Schwarzbaum on Effect of Eleventh Circuit’s Remand to Remand to IRS on Statute of Limitations (4/1/22; 4/7/22)

I have previously written on the case of United States v. Schwarzbaum (S.D. Fla. Dkt # 18-cv-81147-BLOOM/Reinhart CourtListener Dkt. Entries here).  All my posts can be seen with a blog search on Schwarzbaum here. Where the posts are presented first by relevance but a link at the top permits reshuffling. A good place to start is […]

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11th Cir. Remands For IRS To Re-Determine FBAR Penalties After Affirming Original Calculation Was Arbitrary And Capricious (1/26/22)

In United States v. Schwarzbaum, ___ F.4th ___, 2022 U.S. App. LEXIS _____ (11th Cir. 1/25/22), CA11 here, The Court affirmed the district court’s holdings that (i) Schwarzbaum was liable for the FBAR civil willful penalty and (ii) that the IRS calculation of the willful penalty was arbitrary and capricious. Based on the latter holding, […]

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Court Denies APA Attack on SDP Transition Denial Allegedly Forcing Taxpayers to Accept OVDP Penalty Structure (3/16/21)

In Harrison v. IRS, 2021 U.S. Dist. LEXIS 45582 (D. D.C. 3/11/21),* here, the taxpayers entered the OVDP program prior to the IRS offering the Streamlined Domestic Procedures (“SDP” program in 2014.  The SDP penalty requirements were less than the OVDP’s penalty requirements and required taxpayers to certify nonwillfulness and provide support for that certification.  […]

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Court Holds Taxpayer Liable for FBAR Civil Willful Penalty (2/10/21)

In United States v. Collins, 2021 U.S. Dist. LEXIS 23260 (W.D. Penn. 2/8/21), CL here and TN here, in an FBAR collection suit, the Court starts its Findings of Facts, Conclusion of Law & Order as follows (2d bold-face supplied by JAT) : Defendant’s willful failure to report his foreign accounts 1. Defendant Richard Collins (“Mr. […]

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Discussion of Criminal Tax Issues in Oral Argument in CIC Services (12/5/20)

Earlier this week, the Supreme Court held oral argument in CIC Servs., LLC v. IRS, 925 F.3d 247 (6th Cir. 2019), reh., en banc, denied 936 F.3d 501 (2019), cert. granted 140 S. Ct. 2737 (2020), a case involving the interface of tax law and administrative law.  I discuss the oral argument on my Federal […]

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District Court Denies Summary Judgment on Willfulness But Finds Penalty Allocation Arbitrary and Capricious (5/15/20)

In Jones v. United States (C.D. Cal. Dkt. 19-04950 Order Dated 5/11/20), CourtListener here, the Court held that, whether or not the plaintiff (Mrs. Jones) acted willfully was a question of fact and denied motions for summary judgment accordingly.  (Slip Op. 9-14; 16-19.) Further, the Court held that the willful penalty assessments were within the […]