Providing Strategic & Innovative
Solutions to Sensitive Tax Problems
Solutions to Sensitive Tax Problems
Table of FBAR Cases
| Case Names | Balance in Acct | FBAR Penalty | Number of Years (penalty) | Number of Accounts | Number of Banks |
|---|---|---|---|---|---|
| U.S. v. Kelley-Hunter | $3,400,000.00 | $1,700,000.00 | 1 | 1 | 1 |
| U.S. v. Markus | $1,100,000.00 | $842,000.00 | 2 | 3 | 2 |
| Toth v. U.S. | $4,350,000.00 | $2,170,000.00 | 1 | 1 | 1 |
| Pomerantz v. U.S. | $975,000.00 | $775,000.00 | 3 | 2 | 1 |
| U.S. v. Gentges | $2,000,000.00 | $900,000.00 | 1 | 2 | 1 |
| U.S. v. Bernstein | $1,000,000.00 | $525,000.00 | 1 | 1 | 1 |
| U.S. v. Bryan Keith Hawker | $2,500,000.00 | $100,000.00 | 1 | 1 | 1 |
| U.S. v. Garrity | $1,900,000.00 | $940,000.00 | 1 | 1 | 1 |
| Norman v. US | $1,600,000.00 | $800,000.00 | 1 | 1 | 1 |
| US v. Flume | $900,000.00 | $460,000.00 | 2 | 1 | 1 |
| US v. Ott | $2,000,000.00 | $1,000,000.00 | 3 | 2 | 1 |
| United States v. Horowitz | $2,000,000.00 | $741,000.00 | 2 | 2 | 2 |
| Bedrosian v. US | $2,000,000.00 | $1,000,000.00 | 1 | 2 | 1 |
| U.S. v. Schwarzbaum | $17,450,000.00 | $12,600,000.00 | 3 | 13 | 11 |
| U.S. v. Hidy | $1,500,000.00 | $160,000.00 | 5 | 12 | 8 |
| Zimmerman v. U.S. | $5,800,000.00 | $200,000.00 | 1 | 1 | 1 |
| Estate of Dean Danielsen v. U.S. | $23,150,000.00 | $5,470,000.00 | 4 | 2 | 2 |
| Kimble v. U.S. | $1,500,000.00 | $700,000.00 | 1 | 2 | 2 |
| US v. Goldsmith | $331,000.00 | $274,000.00 | 3 | 1 | 1 |
| U.S. v. Rum | $1,400,000.00 | $700,000.00 | 1 | 2 | 2 |
| U.S. v. DeMauro | $3,200,000.00 | $825,000.00 | 3 | 4 | 3 |
| Badreg v. U.S. | $2,000,000.00 | $100,000.00 | 1 | 2 | 2 |
| Wahdan v. US | $2,500,000.00 | $1,700,000.00 | 3 | 7 | 3 |
| U.S. v. Colliot | $1,240,000.00 | $825,000.00 | 4 | 6 | 4 |
| U.S. v. Kahn | $8,530,000.00 | $4,270,000.00 | 1 | 2 | 1 |
| U.S. v. Kerr | $7,800,000.00 | $3,800,000.00 | 2 | 4 | 2 |
| Bussell v. U.S. | $2,200,000.00 | $1,200,000.00 | 1 | 1 | 1 |
| United States v. Williams | N/A | $200,000.00 | 2 | 2 | 1 |
| United States v. McBride | $1,200,000.00 | $200,000.00 | 2 | 4 | 4 |
| US v. Gabella | $6,300,000.00 | $3,140,000.00 | 2 | 1 | 1 |
| United States v. Horsky | $200,000,000.00 | $100,000,000.00 | 6 | 4 | 1 |
| U.S. v. Bruer | $6,300,000.00 | $2,790,000.00 | 9 | 12 | 8 |
| Moore v. U.S. | $550,000.00 | $40,000.00 | 4 | 1 | 1 |
| Jarnagin v. U.S. | $4,000,000.00 | $80,000.00 | 4 | 1 | 1 |
| Gardner v. U.S. | $1,500,000.00 | $100,000.00 | 4 | 10 | 4 |
| Case Names | Securities or Deposit | Court | District/Circuit | State | Entities Involved |
|---|---|---|---|---|---|
| U.S. v. Kelley-Hunter | Securities | District Court | D.C. | Yes | |
| U.S. v. Markus | Deposit | District Court | New Jersey | No | |
| Toth v. U.S. | Securities | District Court | Massachusetts | No | |
| Pomerantz v. U.S. | Both | District Court | Western District | Washington | Yes |
| U.S. v. Gentges | Securities | District Court | Southern District | New York | No |
| U.S. v. Bernstein | Securities | District Court | Eastern District | New York | Yes |
| U.S. v. Bryan Keith Hawker | Securities | District Court | Utah | Yes | |
| U.S. v. Garrity | Securities | District Court | Connecticut | Yes | |
| Norman v. US | Securities | Court of Appeals | Federal Circuit | No | |
| US v. Flume | Securities | District Court | Southern District | Texas | Yes |
| US v. Ott | Securities | District Court | Eastern District | Michigan | No |
| United States v. Horowitz | Both | Court of Appeals | Fourth Circuit | No | |
| Bedrosian v. US | Deposit | District Court | Eastern District | Pennsylvania | No |
| U.S. v. Schwarzbaum | Both | District Court | Southern District | Florida | No |
| U.S. v. Hidy | Both | District Court | Nebraska | No | |
| Zimmerman v. U.S. | Securities | District Court | Central District | California | Yes |
| Estate of Dean Danielsen v. U.S. | Securities | District Court | Middle District | Florida | Yes |
| Kimble v. U.S. | Both | Court of Appeals | Federal Circuit | No | |
| US v. Goldsmith | Securities | District Court | Southern District | California | No |
| U.S. v. Rum | Both | Court of Appeals | Eleventh Circuit | No | |
| U.S. v. DeMauro | Deposit | District Court | New Hampshire | No | |
| Badreg v. U.S. | Deposit | District Court | Middle District | Florida | No |
| Wahdan v. US | Securities | District Court | Colorado | No | |
| U.S. v. Colliot | Both | District Court | Western District | Texas | Yes |
| U.S. v. Kahn | Securities | Court of Appeals | Second Circuit | New York | No |
| U.S. v. Kerr | Securities | District Court | Arizona | Yes | |
| Bussell v. U.S. | Deposit | Court of Appeals | Ninth Circuit | California | No |
| United States v. Williams | Securities | District Court | Eastern District | Virginia | Yes |
| United States v. McBride | Securities | District Court | Utah | Yes | |
| US v. Gabella | Securities | District Court | Eastern District | New York | No |
| United States v. Horsky | Both | District Court | Eastern District | Virginia | Yes |
| U.S. v. Bruer | Both | District Court | Southern District | Florida | No |
| Moore v. U.S. | Securities | District Court | Western District | Washington | Yes |
| Jarnagin v. U.S. | Deposit | Federal Court of Claims | No | ||
| Gardner v. U.S. | Securities | District Court | Central District | California | No |
| Case Names | Unreported Income | Immigration Status | Tax Organizer (Lied?) | Tell CPA? | Hold Mail? | Numbered Account? | Partial Disclosure? |
|---|---|---|---|---|---|---|---|
| U.S. v. Kelley-Hunter | Yes | Citizen | No | No | Yes | ||
| U.S. v. Markus | Yes | Citizen | No | Yes | Yes | ||
| Toth v. U.S. | Yes | Citizen | No | No | No | ||
| Pomerantz v. U.S. | Yes | Citizen | Yes | ||||
| U.S. v. Gentges | Yes | Citizen | No | Yes | Yes | No | |
| U.S. v. Bernstein | Yes | Citizen | Yes | Yes | No | ||
| U.S. v. Bryan Keith Hawker | Yes | Citizen | No | ||||
| U.S. v. Garrity | Yes | Citizen | No | No | |||
| Norman v. US | Yes | Citizen | Yes | Yes | Yes | No | |
| US v. Flume | Yes | Citizen | Yes | No | Yes | ||
| US v. Ott | Yes | Citizen | No | No | |||
| United States v. Horowitz | Yes | Citizen | No | No | Yes | Yes | No |
| Bedrosian v. US | Yes | Citizen | No | Yes | Yes | Yes | |
| U.S. v. Schwarzbaum | Yes | Citizen | No | No | Yes | ||
| U.S. v. Hidy | Yes | Citizen | No | No | No | ||
| Zimmerman v. U.S. | Yes | Citizen | No | No | Yes | Yes | Yes |
| Estate of Dean Danielsen v. U.S. | Yes | Citizen | No | No | Yes | ||
| Kimble v. U.S. | Yes | Citizen | No | No | Yes | No | |
| US v. Goldsmith | Yes | Citizen | Yes | No | Yes | Yes | No |
| U.S. v. Rum | Yes | Citizen | No | No | Yes | Yes | No |
| U.S. v. DeMauro | Yes | Citizen | No | Yes | Yes | Yes | No |
| Badreg v. U.S. | Yes | Citizen | No | ||||
| Wahdan v. US | Yes | Citizen | Yes | No | |||
| U.S. v. Colliot | Yes | Citizen | No | No | Yes | ||
| U.S. v. Kahn | Yes | Citizen | No | ||||
| U.S. v. Kerr | Yes | Citizen | No | ||||
| Bussell v. U.S. | Yes | Citizen | No | No | No | ||
| United States v. Williams | Yes | Citizen | Yes | No | No | ||
| United States v. McBride | Yes | Citizen | No | No | No | ||
| US v. Gabella | Yes | Green card | No | ||||
| United States v. Horsky | Yes | Citizen | Yes | No | Yes | Yes | Yes |
| U.S. v. Bruer | Yes | Citizen | No | ||||
| Moore v. U.S. | Yes | Citizen | No | ||||
| Jarnagin v. U.S. | Yes | Citizen | No | No | |||
| Gardner v. U.S. | Yes | Citizen | No |