Norman v. United States

Bank Secrecy Act; Subject Matter Jurisdiction; 28 U.S.C. § 1355.

OPINION

Merow, Senior Judge.

Plaintiff filed the instant complaint seeking the refund of a penalty assessed under the Bank Secrecy Act. See Doc. 1. On or about October 29, 2013, plaintiff was assessed a penalty in connection with her allegedly willful failure to comply with reporting requirements relating to a Swiss bank account. See id. at 1. She protested the assessment on January 21, 2014, and the Internal Revenue Service’s (“IRS”) appeals office affirmed imposition of the penalty on July 6, 2015. See id. Plaintiff paid the…