Garrett L. Brodeur speaks about the current Supreme Court case, Bittner v. United States (No. 21-1195), at the ABA Tax Section Administrative Practice Committee’s Monthly Lunch Meeting on November 17, 2022. The presentation will focus on the oral arguments heard before the Court on the morning of November 2nd, 2022.

Meeting Description: The meeting will cover updates on the following important and closely-watched cases:

• U.S. v. Bittner, No. 21-1195: Is a “violation” under the Bank Secrecy Act the failure to file an annual FBAR or is there a separate violation for each individual account that was not properly reported. The Supreme Court heard oral arguments on November 2, 2022.
• Green Valley Investors, LLC, 159 T.C. No. 5 (November 9, 2022): The US Tax Court held that the IRS could not impose penalties for failure to comply with Notice 2017-10, designating conservation easements as listed transactions, because the Notice skipped notice-and-comment rulemaking required under the Administrative Procedure Act.
• In re Grand Jury Proceeding, No. 21-1397. On October 3, 2022, the Supreme Court granted certiorari to consider if a communication involves both legal and non-legal advice, when is it protected from disclosure by the attorney-client privilege?

Speakers:

• Garrett L. Brodeur, Kostelanetz LLP, Co-Counsel for Amicus Curiae American College of Tax Counsel.
• Susan Combs, Holland & Hart LLP.