JOURNAL ARTICLE

FBAR penalty case dismissed on constitutional grounds.

  • Published In: Journal of Accountancy, 2026, v. 241, n. 1. P. 56 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: McKinley, John; Godwin, Thomas 3 of 3

Abstract

The article focuses on a district court dismissing an FBAR penalty case after finding that the government violated the taxpayer's Seventh Amendment right to a civil jury trial. Topics include the FBAR enforcement proceeding, constitutional protections for taxpayers, and judicial reasoning for dismissing government claims.

Additional Information

  • Source:Journal of Accountancy. 2026/01, Vol. 241, Issue 1, p56
  • Document Type:Article
  • Subject Area:Law
  • Publication Date:2026
  • ISSN:0021-8448
  • Accession Number:190777684

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