{"argument_date":"2022-11-02T00:00:00Z","arguments":[{"argument_date":"2022-11-02T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2022","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","paragraphs":["Mr. Geyser argued that ignorance of the law is not an excuse for non-compliance.","Mr. Guarnieri stated the Bank Secrecy Act authorizes a separate penalty for each account.","Mr. Guarnieri claimed the side that brought the case never found a case supporting a single penalty for multiple accounts."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 19-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 10, lines 19-35"},{"evidence_type":"Transcript","label":"Official 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Transcript — file page 18, lines 45-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 18, lines 45-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 17-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 19, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 7-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 19, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 4, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 47, lines 21-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 47, lines 21-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 49-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 5, lines 49-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 66, lines 49-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 66, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 67, lines 19-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 67, lines 19-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 25-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 68, lines 25-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 7-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 68, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 69, lines 41-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 69, lines 41-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 7, lines 17-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 27-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 71, lines 27-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 37-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 73, lines 37-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 76, lines 21-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 76, lines 21-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 76, lines 41-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 76, lines 41-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 76, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 76, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 17-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 77, lines 17-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 77, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 53-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 77, lines 53-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 15-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 8, lines 15-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 82, lines 17-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 82, lines 17-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 11-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 9, lines 11-23"}]}],"caption":"Bittner v. United States","case_history":[{"changed_at":"2026-08-29T20:06:17.102790Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:17.133586Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T23:57:18.410868Z","explanation":"An official Court opinion was verified.","status":"decided"}],"case_status":"decided","dek":"The dispute centers on whether the government can charge a separate civil penalty for each foreign account a person fails to report.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 4, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 47, lines 21-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 47, lines 21-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 66, lines 49-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 66, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 82, lines 17-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 82, lines 17-25"}],"dispositions":[],"latest_court_document_date":"2022-11-02T00:00:00Z","maturity":"post_opinion","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2022","official_disposition_urls":["https://www.supremecourt.gov/opinions/22pdf/598us1r6_0813.pdf"],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/21-1195.html","primary_docket":"21-1195","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T16:41:09.681291Z","maturity":"post_opinion","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"post_opinion","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["This case tests the scope of civil penalties under the Bank Secrecy Act. the side that brought the case argues the statute limits fines to one per person. The government contends Congress intended a separate fine for every unreported account."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 4, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 47, lines 21-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 47, lines 21-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 66, lines 49-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 66, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 82, lines 17-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 82, lines 17-25"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on November 2, 2022."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 27-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 71, lines 27-1"}]},{"heading":"What each side wants","paragraphs":["the side that brought the case wants the Court to limit the penalty to one fine per person.","The government wants the Court to allow a separate fine for each unreported account."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 4, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 47, lines 21-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 47, lines 21-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 66, lines 49-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 66, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 82, lines 17-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 82, lines 17-25"}]},{"heading":"What each side says","paragraphs":["the side that brought the case argues the statute does not authorize multiple penalties for a single failure to report.","The government argues the statutory text and regulations support a penalty for each individual account."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 4, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 47, lines 21-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 47, lines 21-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 66, lines 49-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 66, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 82, lines 17-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 82, lines 17-25"}]},{"heading":"What the justices asked","paragraphs":["Justice Kagan asked if the side that brought the case's view forces equal treatment for small and large accounts.","Justice Kavanaugh noted the unusual nature of draconian penalties for non-willful violations."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 19-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 10, lines 19-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 9-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 12, lines 9-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 9-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 14, lines 9-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 17, lines 19-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 18, lines 43-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 18, lines 43-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 18, lines 45-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 18, lines 45-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 17-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 19, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 7-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 19, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 49-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 5, lines 49-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 67, lines 19-29","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 67, lines 19-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 25-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 68, lines 25-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 68, lines 7-11","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 68, lines 7-11"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 69, lines 41-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 69, lines 41-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 17-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 7, lines 17-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 71, lines 27-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 71, lines 27-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 73, lines 37-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 73, lines 37-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 76, lines 21-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 76, lines 21-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 76, lines 41-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 76, lines 41-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 76, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 76, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 17-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 77, lines 17-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 43-49","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 77, lines 43-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 77, lines 53-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 77, lines 53-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 15-39","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 8, lines 15-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 11-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 9, lines 11-23"}]},{"heading":"Why it matters","paragraphs":["The outcome defines the financial risk for individuals with multiple foreign accounts. It determines whether a single oversight triggers one fine or many. This rule shapes compliance costs for wealthy taxpayers and small account holders alike."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 4, lines 23-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 47, lines 21-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 47, lines 21-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 66, lines 49-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 66, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 82, lines 17-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 82, lines 17-25"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 19-35","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 10, lines 19-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 9-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 12, lines 9-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 9-33","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 14, lines 9-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 19-1","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 17, lines 19-1"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 18, lines 43-43","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 18, lines 43-43"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 18, lines 45-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 18, lines 45-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 17-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2022/21-1195_q8l1.pdf","page_label":"file page 19, lines 17-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 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