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
Looking to go deeper into this topic? Look for more articles on EBSCOhost.