United States v. COLLINS

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA UNITED STATES OF AMERICA, ) ) Plaintiff, ) Civil Action No. 18-1069 ) v. ) Judge Cathy Bissoon ) RICHARD COLLINS, ) ) Defendant. ) FINDINGS OF FACTS, CONCLUSIONS OF LAW & ORDER Having conducted a one-day Bench Trial on February 18, 2020, the Court hereby rules as follows. FINDINGS OF FACT Defendant’s willful failure to report his foreign accounts 1. Defendant Richard Collins (“Mr. Collins”) is a sophisticated taxpayer, with a sophisticated understanding of finance, financial obligations and financial consequences…