Bittner v. United States
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 Neil Gorsuch on Feb 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.
Feb 28, 2022Petition for a writ of certiorari filed. (Response due April 1, 2022)Mar 23, 2022Motion to extend the time to file a response from April 1, 2022 to May 2, 2022, submitted to The Clerk.
Mar 24, 2022Motion to extend the time to file a response is granted and the time is extended to and including May 2, 2022.
Apr 1, 2022Amicus brief of Center for Taxpayer Rights not accepted for filing. (April 01, 2022 -- Corrected e-filing to be submitted)
Apr 1, 2022Brief amicus curiae of The Chamber of Commerce of the United States of America filed.Apr 1, 2022Brief amicus curiae of American College of Tax Counsel filed.Apr 1, 2022Brief amicus curiae of Center for Taxpayer Rights filed.Apr 26, 2022Motion to extend the time to file a response from May 2, 2022 to May 17, 2022, submitted to The Clerk.Apr 27, 2022Motion to extend the time to file a response is granted and the time is further extended to and including May 17, 2022.
May 17, 2022Brief of respondent United States filed.May 20, 2022Waiver of the 14-day waiting period for the distribution of the petition under Rule 15.5 filed by petitioner.May 24, 2022DISTRIBUTED for Conference of 6/9/2022.
Jun 13, 2022DISTRIBUTED for Conference of 6/16/2022.
Jun 21, 2022Petition GRANTED.
Jul 19, 2022Blanket Consent filed by Respondent, United StatesJul 28, 2022Blanket Consent filed by Petitioner, Alexandru BittnerJul 28, 2022Motion for an extension of time to file the briefs on the merits filed.Aug 3, 2022ARGUMENT SET FOR Wednesday, November 2, 2022.
Aug 3, 2022Motion 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.
Aug 16, 2022Brief amicus curiae of American College of Trust and Estate Counsel in support of neither party filed.Aug 17, 2022Further 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.
Aug 18, 2022Brief of petitioner Alexandru Bittner filed.Aug 18, 2022Joint appendix filed. (Statement of costs filed)Aug 23, 2022Brief amici curiae of National Federation of Independent Business Small Business Legal Center, et al. filed.Aug 24, 2022Brief amicus curiae of American College of Tax Counsel in support of neither party filed.Aug 25, 2022Brief amicus curiae of Center for Taxpayer Rights filed.Aug 25, 2022Brief amicus curiae of The Chamber of Commerce of the United States of America filed.Aug 31, 2022CIRCULATED
Sep 12, 2022Record requested from the U.S.C.A. 5th Circuit.
Sep 12, 2022The record from the U.S.C.A. 5th Circuit is electronic and located on Pacer.
Sep 30, 2022Brief of respondent United States filed. (Distributed)Oct 6, 2022Brief amicus curiae of National Whistleblower Center filed. (Distributed)Oct 21, 2022Reply of petitioner Alexandru Bittner filed. (Distributed)Nov 2, 2022Argued. For petitioner: Daniel L. Geyser, Dallas, Tex. For respondent: Matthew Guarnieri, Assistant to the Solicitor General, Department of Justice, Washington, D. C.
Feb 28, 2023Judgment 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.
Apr 3, 2023Judgment issued.Recommended Citation: Bittner v. United States, SCOTUSblog, https://www.scotusblog.com/cases/bittner-v-united-states/