United States v. COLLINS

• Court: District Court, W.D. Pennsylvania
• Decided: February 12, 2020
• Docket: 2:18-cv-01069
• Status: Unknown

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA

UNITED STATES OF AMERICA, ) ) Plaintiff, ) Civil Action No. 18-1069 ) v. ) Judge Cathy Bissoon ) RICHARD COLLINS, ) ) Defendant. )

ORDER For the purposes of the bench trial, and as relates to the standard-of-review in determining the validity of the FBAR penalty, the Court will follow the persuasive-authority in this Circuit holding that the de novo standard applies. U.S. v. Markus, 2018 WL 3435068, *4 (D. N.J. July 17, 2018) (citing other persuasive authority, and finding de novo review appropriate because “Section 5321 provides for no adjudicatory hearing before an FBAR penalty is assessed”); accord Bedrosian v. U.S, 2017 WL 3887520, *1 (E.D. Pa. Sept. 5, 2017) (same). IT IS SO ORDERED.

February 12, 2020 s/Cathy Bissoon Cathy Bissoon United States District Judge cc (via ECF email notification):

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