On January 9, 2026, the Supreme Court granted certiorari in three cases to resolve disputes regarding the scope of administrative enforcement ...

The U.S. Supreme Court’s decision in Securities and Exchange Commission v. Jarkesy, 144 S. Ct. 2117 (2024) held that when the SEC seeks civil penalties to punish and deter wrongful conduct, the ...

Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud. The Seventh Amendment of the U.S. Constitution provides ...

In a Report of Foreign Bank and Financial Accounts (FBAR) proceeding, a district court dismissed the government’s suit to enforce FBAR penalties, holding that the government had violated the ...