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.
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| Date | Proceedings and Orders |
|---|---|
| 02/28/2022 | Petition for a writ of certiorari filed. (Response due April 1, 2022) |
| 03/23/2022 | Motion to extend the time to file a response from April 1, 2022 to May 2, 2022, submitted to The Clerk. |
| 03/24/2022 | Motion to extend the time to file a response is granted and the time is extended to and including May 2, 2022. |
| 04/01/2022 | Amicus brief of Center for Taxpayer Rights not accepted for filing. (April 01, 2022 -- Corrected e-filing to be submitted) |
| 04/01/2022 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| 04/01/2022 | Brief amicus curiae of American College of Tax Counsel filed. |
| 04/01/2022 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| 04/26/2022 | Motion to extend the time to file a response from May 2, 2022 to May 17, 2022, submitted to The Clerk. |
| 04/27/2022 | Motion to extend the time to file a response is granted and the time is further extended to and including May 17, 2022. |
| 05/17/2022 | Brief of respondent United States filed. |
| 05/20/2022 | Waiver of the 14-day waiting period for the distribution of the petition under Rule 15.5 filed by petitioner. |
| 05/24/2022 | DISTRIBUTED for Conference of 6/9/2022. |
| 06/13/2022 | DISTRIBUTED for Conference of 6/16/2022. |
| 06/21/2022 | Petition GRANTED. |
| 07/19/2022 | Blanket Consent filed by Respondent, United States |
| 07/28/2022 | Blanket Consent filed by Petitioner, Alexandru Bittner |
| 07/28/2022 | Motion for an extension of time to file the briefs on the merits filed. |
| 08/03/2022 | ARGUMENT SET FOR Wednesday, November 2, 2022. |
| 08/03/2022 | 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. |
| 08/16/2022 | Brief amicus curiae of American College of Trust and Estate Counsel in support of neither party filed. |
| 08/17/2022 | 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. |
| 08/18/2022 | Brief of petitioner Alexandru Bittner filed. |
| 08/18/2022 | Joint appendix filed. (Statement of costs filed) |
| 08/23/2022 | Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed. |
| 08/24/2022 | Brief amicus curiae of American College of Tax Counsel in support of neither party filed. |
| 08/25/2022 | Brief amicus curiae of Center for Taxpayer Rights filed. |
| 08/25/2022 | Brief amicus curiae of The Chamber of Commerce of the United States of America filed. |
| 08/31/2022 | CIRCULATED |
| 09/12/2022 | Record requested from the U.S.C.A. 5th Circuit. |
| 09/12/2022 | The record from the U.S.C.A. 5th Circuit is electronic and located on Pacer. |
| 09/30/2022 | Brief of respondent United States filed. (Distributed) |
| 10/06/2022 | Brief amicus curiae of National Whistleblower Center filed. (Distributed) |
| 10/21/2022 | Reply of petitioner Alexandru Bittner filed. (Distributed) |
| 11/02/2022 | Argued. For petitioner: Daniel L. Geyser, Dallas, Tex. For respondent: Matthew Guarnieri, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| 02/28/2023 | 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. |
| 04/03/2023 | Judgment issued. |