United States v. Collins, 18-1069. (2020)
Court: District Court, W.D. Pennsylvania
Number: infdco20200213h93
Visitors: 18
Filed: Feb. 12, 2020
Latest Update: Feb. 12, 2020
Summary: ORDER CATHY BISSOON , District Judge . 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
Summary: ORDER CATHY BISSOON , District Judge . 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 i..
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ORDER
CATHY BISSOON, District Judge.
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.
Source: Leagle
