Bittner v. United States

Summary

**Bittner v. United States, 598 U.S. ___ (2023)** – The Supreme Court held that the $10,000 maximum civil penalty for nonwillful violations of the Bank Secrecy Act’s FBAR reporting requirement (31 U.S.C. §5314) accrues on a **per-report, not per-account, basis**. The Court reversed the Fifth Circuit, ruling that a single untimely or inaccurate annual FBAR form constitutes one violation, regardless of the number of foreign accounts involved. The decision rejected the government’s per-account penalty theory, emphasizing statutory text, the *expressio unius* canon, agency guidance, and the rule of lenity.

Holdings

1. The BSA's $10,000 maximum penalty for nonwillful failure to file a compliant report accrues on a per-report, not a per-account, basis.

Questions Presented

1. Whether the Bank Secrecy Act's $10,000 maximum penalty for nonwillful failure to file a compliant report accrues on a per-report or per-account basis.

Disposition

reversed_and_remanded