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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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Bedrosian on Remand — Held Bedrosian Acted Recklessly and thus Subject to FBAR Civil Willful Penalty (12/6/20)

In Bedrosian v. United States, 2020 U.S. Dist. LEXIS 228208 (D. Pa. 2020), CL here, the district court on remand from the Third Circuit in Bedrosian v. United States, Dep’t of Treasury, IRS, 912 F.3d 144 (3d Cir. 2018), held that Bedrosian acted recklessly with respect to the FBAR obligation and  thus was willful for […]

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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 […]