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September 4, 2023 48 mins

This episode of MACREADS.COM covers the United States Supreme Court's February 28, 2023, opinion in Bittner v. United States. 

 Summary:  The Government fined an individual $2.72 million for failing to file timely reports disclosing 272 foreign accounts as required by the Bank Secrecy Act.  The individual challenged the fine, arguing that it should have been calculated based on the number of untimely reports, not the number of accounts involved.  SCOTUS held that under the Act, the maximum penalty for a nonwillful failure to file a report accrues on a per-report, not a per-account, basis.


MACREADS.COM: MAKING JUSTICE AUDIBLE 

http://www.macreads.com

 Narrated by Mac McCoy (mac@macreads.com)

MACREADS.COM is a podcast that promotes access to justice by transforming curated United States Supreme Court opinions into immersive, on-demand audio experiences for lawyers and non-lawyers. In each episode, your narrator reads the primary text of a recent Supreme Court opinion, leaving out any technical components that distract from the main story and analysis. Find us wherever you access your favorite podcasts.

Visit us at https://www.macreads.com

Music licensed from PremiumBeat.com

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