United States v. Toth, No. 21-1009 (1st Cir. 2022)
Annotate this Case
The First Circuit affirmed the judgment of the district court ruling for the government on its complaint seeing to obtain a judgment against Monica Toth for failing to pay an ordered penalty holding that there was no error.
In 2013, the IRS assessed a civil penalty against Toth in consequence of her failure to comply with the reporting requirements of the Bank Secrecy Act in connection with her Swiss bank account. Toth refused to pay the penalty of the maximum allowable set forth in the Act, and the government filed suit. The district court granting summary judgment in favor of Toth. The First Circuit affirmed, holding that Toth was not entitled to relief on any of her proffered grounds for overturning the summary judgment against her.
The court issued a subsequent related opinion or order on May 6, 2022.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.