Thread by @ExpatriationLaw

The National Whistleblower Centre has filed an amicus brief in Bittner - TOTALLY DEVOID OF LEGAL ARGUMENT - arguing for per account #FBAR penalties because higher penalties would create incentives for Whistleblowers" to report @InFBARWeTrust violations. supremecourt.gov/DocketPDF/21/2…

As evidence of the significance of #FBAR violations (and therefore the need to incentivize whistleblowers) the brief cites statistics on the small number of FBARs filed in comparison to the far larger number of #Americansabroad (relying on info from @aaro).

The brief seems to advocate that: 1. There is severe #FBAR noncompliance 2. The Government needs whistleblowers 3. Per account penalties will result in higher total penalties 4. The higher the penalty the more likely the whistleblowers will step in to assist the government.

As I read the brief, I am reminded of President John F. Kennedy's call to the nation: "Ask not what your country can do for you! Ask what you can do for your country!" Well, clearly becoming a whistleblower is something you can do for your country.

This amicus submission neither cites nor argues a single legal principle. The brief - which points to noncompliance of #Americansabroad - argues that: If #FBAR penalties based on single per form penalty, the total penalty base won't be high enough to motivate whistleblowers.

@threadreaderapp unroll

Here is a podcast where I discuss the Bittner #FBAR case with @JimmySextonLLM prep.podbean.com/e/the-supreme-…

Here is a second podcast where I discuss the Bittner #FBAR case with @VLJeker prep.podbean.com/e/mr-fbar-make…