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Bittner v. United States
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 21-1195 | 5th Cir. |
Nov 2, 2022 |
Feb 28, 2023 | 5-4 | Gorsuch | OT 2022 |
Holding: The Bank Secrecy Act's $10,000 maximum penalty for the nonwillful failure to file a compliant report accrues on a per-report, not a per-account, basis.
Judgment: Reversed and remanded, 5-4, in an opinion by Justice Gorsuch on February 28, 2023. Justice Gorsuch announced the judgment of the court, and delivered the opinion of the court except as to Part II–C. Justice Jackson joined that opinion in full, and Chief Justice Roberts and Justices Alito and Kavanaugh joined except for Part II–C. Justice Barrett filed a dissenting opinion, in which Justices Thomas, Sotomayor, and Kagan joined.
SCOTUSblog Coverage
- Strange lineup of justices limits penalties for failure to file reports about foreign bank accounts (Ronald Mann, February 28, 2023)
- Justices mull money-laundering implications of failure to report foreign bank accounts (Ronald Mann, November 3, 2022)
- Protesters supporting abortion rights briefly interrupt oral argument (Amy Howe, November 2, 2022)
- Justices to consider Bank Secrecy Act penalties for failure to report foreign bank accounts (Ronald Mann, October 31, 2022)
- Affirmative action cases up first in November argument calendar (Amy Howe, August 3, 2022)
- Justices grant review in cases on Bank Secrecy Act and False Claims Act (Amy Howe, June 21, 2022)
- Vaccine requirements, cancer claims, and circuit splits (John Elwood, June 16, 2022)
| Date | Proceedings and Orders |
|---|---|
| Feb 28 2022 | Petition for a writ of certiorari filed. (Response due April 1, 2022) |
| Mar 23 2022 | Motion to extend the time to file a response from April 1, 2022 to May 2, 2022, submitted to The Clerk. |
| Mar 24 2022 | Motion to extend the time to file a response is granted and the time is extended to and including May 2, 2022. |
| Apr 01 2022 | Amicus brief of Center for Taxpayer Rights not accepted for filing. (April 01, 2022 -- Corrected e-filing to be submitted) |
| Apr 01 2022 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| Apr 01 2022 | Brief amicus curiae of American College of Tax Counsel filed. |
| Apr 01 2022 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| Apr 26 2022 | Motion to extend the time to file a response from May 2, 2022 to May 17, 2022, submitted to The Clerk. |
| Apr 27 2022 | Motion to extend the time to file a response is granted and the time is further extended to and including May 17, 2022. |
| May 17 2022 | Brief of respondent United States filed. |
| May 20 2022 | Waiver of the 14-day waiting period for the distribution of the petition under Rule 15.5 filed by petitioner. |
| May 24 2022 | DISTRIBUTED for Conference of 6/9/2022. |
| Jun 13 2022 | DISTRIBUTED for Conference of 6/16/2022. |
| Jun 21 2022 | Petition GRANTED. |
| Jul 19 2022 | Blanket Consent filed by Respondent, United States |
| Jul 28 2022 | Blanket Consent filed by Petitioner, Alexandru Bittner |
| Jul 28 2022 | Motion for an extension of time to file the briefs on the merits filed. |
| Aug 03 2022 | ARGUMENT SET FOR Wednesday, November 2, 2022. |
| Aug 03 2022 | Motion to extend the time to file the briefs on the merits granted. The time to file the joint appendix and petitioner's brief on the merits is extended to and including August 17, 2022. The time to file respondent's brief on the merits is extended to and including September 28, 2022. |
| Aug 16 2022 | Brief amicus curiae of American College of Trust and Estate Counsel in support of neither party filed. |
| Aug 17 2022 | Further extension of time to file petitioner's brief on the merits to and including August 18, 2022. Further extension of time to file respondent's brief on the merits to and including September 30, 2022. |
| Aug 18 2022 | Brief of petitioner Alexandru Bittner filed. |
| Aug 18 2022 | Joint appendix filed. (Statement of costs filed) |
| Aug 23 2022 | Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed. |
| Aug 24 2022 | Brief amicus curiae of American College of Tax Counsel in support of neither party filed. |
| Aug 25 2022 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| Aug 25 2022 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| Aug 31 2022 | CIRCULATED |
| Sep 12 2022 | Record requested from the U.S.C.A. 5th Circuit. |
| Sep 12 2022 | The record from the U.S.C.A. 5th Circuit is electronic and located on Pacer. |
| Sep 30 2022 | Brief of respondent United States filed. (Distributed) |
| Oct 06 2022 | Brief amicus curiae of National Whistleblower Center filed. (Distributed) |
| Oct 21 2022 | Reply of petitioner Alexandru Bittner filed. (Distributed) |
| Nov 02 2022 | Argued. For petitioner: Daniel L. Geyser, Dallas, Tex. For respondent: Matthew Guarnieri, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| Feb 28 2023 | Judgment REVERSED and case REMANDED. Gorsuch, J., announced the judgment of the Court, and delivered the opinion of the Court except as to Part II–C. Jackson, J., joined that opinion in full, and Roberts, C. J., and Alito and Kavanaugh, JJ., joined except for Part II–C. Barrett, J., filed a dissenting opinion, in which Thomas, Sotomayor, and Kagan, JJ., joined. |
| Apr 03 2023 | Judgment issued. |
