All case law
Court index
3rd Cir. tax cases
Seeded tax cases from the 3rd Cir. in United States.
Country
United States
Court
3rd Cir.
Cases
1
2018
Bedrosian v. United States
912 F.3d 144 (3d Cir. 2018)
Willfulness for purposes of the FBAR civil penalty under 31 U.S.C. 5321(a)(5) requires only a showing that the taxpayer knew of the FBAR filing requirement and acted recklessly or with willful blindness, not a specific intent to violate the law.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.