The U.S. Supreme Court (SCOTUS) has declined to hear a case involving the Excessive Fines Clause of the 8th Amendment. Owners of certain foreign financial accounts must file a Report of Foreign Bank and Financial Accounts (FBAR) or face penalties, which can be harsh if the failure is “willful.” One taxpayer was assessed a $2,173,703 penalty for the willful failure to file an FBAR for 2007. A U.S. District Court and the U.S. 1st Circuit Court of Appeals ruled the case didn’t qualify for Excessive Fines Clause protection. The government argued in a brief that the Circuit Court’s ruling was “entirely faithful” to prior SCOTUS decisions, therefore a SCOTUS review “would make no difference.”
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