Bittner v. United States – Good News For Non-Willful FBAR Violators
Yesterday, in Bittner vs. United States, 598 U.S. ______ (2023), the Supreme Court resolved a split between the Ninth and Fifth Circuits on the question of whether penalties for non-willful FBAR violations accrue on a per-report or per-violation (i.e., per-account) basis. The facts of the Bittne...