United States of America v. Buff

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Case Number:

23-1070

Court:

Appellate - 2nd Circuit

Nature of Suit:

1870 STATUTES-Tax Suits

  1. March 28, 2024

    2nd Circ. Urged To Uphold Dual Citizen's FBAR Penalties

    A New York federal court correctly upheld tax penalties against a dual French citizen for hiding millions of dollars in six foreign accounts, the U.S. government told the Second Circuit, urging it to reject the woman's claims that American authorities violated the Hague Convention in pursuing her.

  2. January 03, 2024

    Court Wrongly Ruled FBAR Cases Tax-Based, 2nd Circ. Told

    A woman accused American courts of acting like "judicial conquistadors" in finding her case over failing to report a foreign bank account was a tax matter and thus outside the Hague Convention's jurisdiction, which she invoked to the Second Circuit in declining to give a deposition.