Insights
Insights
Here I share what I am following in tax controversy: surveys of how the federal courts of appeals answer key legal questions, and articles on new developments and important cases. General information, not legal advice.
Surveys
How each circuit answers the question.
In each survey, I explore what every federal circuit has done on a set of legal questions: where the courts agree, where they split, and the leading case in each circuit, with an interactive map to find yours.
Articles
Developments and cases, explained.
Analysis of areas of law that are still developing, and short notes on single cases: what the court held, why it matters, and the sources.
- Article · FBAR · Eighth AmendmentThe Eighth Amendment and FBAR penalties: are willful penalties “excessive fines”? The circuit split, the cases since Schwarzbaum, and the Supreme Court case to watch
- Article · FBAR · Seventh AmendmentThe Seventh Amendment and FBAR penalties: a jury before the penalty? What SEC v. Jarkesy and FCC v. AT&T mean for IRS-assessed penalties
- Case note · TFRPCrawford v. Commissioner, T.C. Memo. 2026-3 — ignore Letter 1153 and you lose the chance to contest the TFRP
- Case note · FBARBittner v. United States (2023) — non-willful FBAR penalty applies per report, not per account