Legal Opinion
Harrison v. Internal Revenue Service
District Court, District of Columbia
Decided March 11, 2021No. Civil Action No. 2020-0828Published
1Opinion of the Court
UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ROBERT HARRISON and JULIANNE SPRINKLE, Plaintiffs, Case No. 20-cv-828 (CRC) v. INTERNAL REVENUE SERVICE, CHARLES RETTIG, in his official capacity as Commissioner of Internal Revenue, UNITED STATES DEPARTMENT OF THE TREASURY, JANET L. YELLEN, in her official capacity as United States Secretary of the Treasury, UNITED STATES OF AMERICA, Defendants. MEMORANDUM OPINION U.S. taxpayers who hold foreign bank accounts must report them on their tax returns. Failure to do so can result in civil penalties and even criminal prosecution if the…
2Cases cited30 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Fuentes v. ShevinSupreme Court of the United States · 1972
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