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Table of FBAR Cases

Case NamesBalance in AcctFBAR PenaltyNumber of Years (penalty)Number of AccountsNumber of Banks
U.S. v. Kelley-Hunter$3,400,000.00$1,700,000.00111
U.S. v. Markus$1,100,000.00$842,000.00232
Toth v. U.S.$4,350,000.00$2,170,000.00111
Pomerantz v. U.S.$975,000.00$775,000.00321
U.S. v. Gentges$2,000,000.00$900,000.00121
U.S. v. Bernstein$1,000,000.00$525,000.00111
U.S. v. Bryan Keith Hawker$2,500,000.00$100,000.00111
U.S. v. Garrity$1,900,000.00$940,000.00111
Norman v. US$1,600,000.00$800,000.00111
US v. Flume$900,000.00$460,000.00211
US v. Ott$2,000,000.00$1,000,000.00321
United States v. Horowitz$2,000,000.00$741,000.00222
Bedrosian v. US$2,000,000.00$1,000,000.00121
U.S. v. Schwarzbaum$17,450,000.00$12,600,000.0031311
U.S. v. Hidy$1,500,000.00$160,000.005128
Zimmerman v. U.S.$5,800,000.00$200,000.00111
Estate of Dean Danielsen v. U.S.$23,150,000.00$5,470,000.00422
Kimble v. U.S.$1,500,000.00$700,000.00122
US v. Goldsmith$331,000.00$274,000.00311
U.S. v. Rum$1,400,000.00$700,000.00122
U.S. v. DeMauro$3,200,000.00$825,000.00343
Badreg v. U.S.$2,000,000.00$100,000.00122
Wahdan v. US$2,500,000.00$1,700,000.00373
U.S. v. Colliot$1,240,000.00$825,000.00464
U.S. v. Kahn$8,530,000.00$4,270,000.00121
U.S. v. Kerr$7,800,000.00$3,800,000.00242
Bussell v. U.S.$2,200,000.00$1,200,000.00111
United States v. WilliamsN/A$200,000.00221
United States v. McBride$1,200,000.00$200,000.00244
US v. Gabella$6,300,000.00$3,140,000.00211
United States v. Horsky$200,000,000.00$100,000,000.00641
U.S. v. Bruer$6,300,000.00$2,790,000.009128
Moore v. U.S.$550,000.00$40,000.00411
Jarnagin v. U.S.$4,000,000.00$80,000.00411
Gardner v. U.S.$1,500,000.00$100,000.004104
Case NamesSecurities or DepositCourtDistrict/CircuitStateEntities Involved
U.S. v. Kelley-HunterSecuritiesDistrict CourtD.C.Yes
U.S. v. MarkusDepositDistrict CourtNew JerseyNo
Toth v. U.S.SecuritiesDistrict CourtMassachusettsNo
Pomerantz v. U.S.BothDistrict CourtWestern DistrictWashingtonYes
U.S. v. GentgesSecuritiesDistrict CourtSouthern DistrictNew YorkNo
U.S. v. BernsteinSecuritiesDistrict CourtEastern DistrictNew YorkYes
U.S. v. Bryan Keith HawkerSecuritiesDistrict CourtUtahYes
U.S. v. GarritySecuritiesDistrict CourtConnecticutYes
Norman v. USSecuritiesCourt of AppealsFederal CircuitNo
US v. FlumeSecuritiesDistrict CourtSouthern DistrictTexasYes
US v. OttSecuritiesDistrict CourtEastern DistrictMichiganNo
United States v. HorowitzBothCourt of AppealsFourth CircuitNo
Bedrosian v. USDepositDistrict CourtEastern DistrictPennsylvaniaNo
U.S. v. SchwarzbaumBothDistrict CourtSouthern DistrictFloridaNo
U.S. v. HidyBothDistrict CourtNebraskaNo
Zimmerman v. U.S.SecuritiesDistrict CourtCentral DistrictCaliforniaYes
Estate of Dean Danielsen v. U.S.SecuritiesDistrict CourtMiddle DistrictFloridaYes
Kimble v. U.S.BothCourt of AppealsFederal CircuitNo
US v. GoldsmithSecuritiesDistrict CourtSouthern DistrictCaliforniaNo
U.S. v. RumBothCourt of AppealsEleventh CircuitNo
U.S. v. DeMauroDepositDistrict CourtNew HampshireNo
Badreg v. U.S.DepositDistrict CourtMiddle DistrictFloridaNo
Wahdan v. USSecuritiesDistrict CourtColoradoNo
U.S. v. ColliotBothDistrict CourtWestern DistrictTexasYes
U.S. v. KahnSecuritiesCourt of AppealsSecond CircuitNew YorkNo
U.S. v. KerrSecuritiesDistrict CourtArizonaYes
Bussell v. U.S.DepositCourt of AppealsNinth CircuitCaliforniaNo
United States v. WilliamsSecuritiesDistrict CourtEastern DistrictVirginiaYes
United States v. McBrideSecuritiesDistrict CourtUtahYes
US v. GabellaSecuritiesDistrict CourtEastern DistrictNew YorkNo
United States v. HorskyBothDistrict CourtEastern DistrictVirginiaYes
U.S. v. BruerBothDistrict CourtSouthern DistrictFloridaNo
Moore v. U.S.SecuritiesDistrict CourtWestern DistrictWashingtonYes
Jarnagin v. U.S.DepositFederal Court of ClaimsNo
Gardner v. U.S.SecuritiesDistrict CourtCentral DistrictCaliforniaNo
Case NamesUnreported IncomeImmigration StatusTax Organizer (Lied?)Tell CPA?Hold Mail?Numbered Account?Partial Disclosure?
U.S. v. Kelley-HunterYesCitizenNoNoYes
U.S. v. MarkusYesCitizenNoYesYes
Toth v. U.S.YesCitizenNoNoNo
Pomerantz v. U.S.YesCitizenYes
U.S. v. GentgesYesCitizenNoYesYesNo
U.S. v. BernsteinYesCitizenYesYesNo
U.S. v. Bryan Keith HawkerYesCitizenNo
U.S. v. GarrityYesCitizenNoNo
Norman v. USYesCitizenYesYesYesNo
US v. FlumeYesCitizenYesNoYes
US v. OttYesCitizenNoNo
United States v. HorowitzYesCitizenNoNoYesYesNo
Bedrosian v. USYesCitizenNoYesYesYes
U.S. v. SchwarzbaumYesCitizenNoNoYes
U.S. v. HidyYesCitizenNoNoNo
Zimmerman v. U.S.YesCitizenNoNoYesYesYes
Estate of Dean Danielsen v. U.S.YesCitizenNoNoYes
Kimble v. U.S.YesCitizenNoNoYesNo
US v. GoldsmithYesCitizenYesNoYesYesNo
U.S. v. RumYesCitizenNoNoYesYesNo
U.S. v. DeMauroYesCitizenNoYesYesYesNo
Badreg v. U.S.YesCitizenNo
Wahdan v. USYesCitizenYesNo
U.S. v. ColliotYesCitizenNoNoYes
U.S. v. KahnYesCitizenNo
U.S. v. KerrYesCitizenNo
Bussell v. U.S.YesCitizenNoNoNo
United States v. WilliamsYesCitizenYesNoNo
United States v. McBrideYesCitizenNoNoNo
US v. GabellaYesGreen cardNo
United States v. HorskyYesCitizenYesNoYesYesYes
U.S. v. BruerYesCitizenNo
Moore v. U.S.YesCitizenNo
Jarnagin v. U.S.YesCitizenNoNo
Gardner v. U.S.YesCitizenNo
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A few years ago I had a major tax problem and I was looking for the right professional tax lawyer. I interviewed at least five experts and all of them were very professional. I am very picky. When I met Mr. Pedram Ben-Cohen, it took me no more than five minutes to decide that he was the one, and I was absolutely right with my intuition. He is very professional, knowledgeable, smart, and knows his job perfectly. In addition to all of his professional skills, as a person he is very friendly, pleasant, ready to help, and took care of me like I was his own family. I referred and recommended him to friends and family with tax problems and will continue to do so warmly to anyone. I know that he is able and will do his job the best way for his clients. He is my personal tax lawyer and expert and will remain so. Google, Shlomo Kattan
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