DOJ Seeks Nearly $3 Million in FBAR Penalties From Businessman
United States v. Alexandru Bittner
- Case NameUnited States v. Alexandru Bittner
- CourtUnited States District Court for the Eastern District of Texas
- DocketNo. 4:19-cv-00415
- Institutional AuthorsU.S. Department of Justice
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-29458
- Tax Analysts Electronic Citation2019 TNTI 148-152019 TNTF 148-22
United States v. Alexandru Bittner
UNITED STATES OF AMERICA,
Plaintiff,
v.
ALEXANDRU BITTNER,
Defendant.
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF TEXAS
SHERMAN DIVISION
UNITED STATES OF AMERICA'S COMPLAINT
The United States of America, pursuant to 31 U.S.C. § 3711(g)(4)(C), at the direction of the Attorney General of the United States, or his delegate, and at the request of the Secretary of the Treasury, or his delegate, files this Complaint against Alexandru Bittner to reduce to judgment and collect outstanding civil penalties assessed against Alexandru Bittner for his non-willful failure to timely report his financial interest in foreign bank accounts as required by 31 U.S.C. § 5314 and its implementing regulations, plus accrued interest on the assessed penalties, late payment penalties and associated fees. In support hereof, the United States alleges as follows:
JURISDICTION AND VENUE
1. The Court has subject matter jurisdiction under 28 U.S.C. §§ 1331, 1345 and 1355 because this action arises under a federal statute for the recovery of a penalty and the United States is the Plaintiff. Further, upon completion of service of process, this Court will have personal jurisdiction over Alexandru Bittner pursuant to Fed. R. Civ. P. 4(k).
2. Venue is proper in this district under 28 U.S.C. § 1391(b) because Alexandru Bittner is a United States citizen whose last known address was in Plano, Texas. Alternatively, venue may be proper under 28 U.S.C. §§ 1391(c) and 1395.
ALEXANDRU BITTNER'S FAILURE TO TIMELY REPORT HIS FINANCIAL INTEREST IN HIS FOREIGN BANK ACCOUNTS
3. 31 U.S.C. § 5314 authorizes the Secretary of the Treasury to require United States persons to report certain transactions with foreign financial agencies. United States persons who have a financial interest in, or signature authority over, a bank, securities, or other financial account in a foreign country that exceeds $10,000 in aggregate value must file a Form TD F 90-22.1, “Report of Foreign Bank and Financial Accounts,” commonly known as an “FBAR,” with the IRS reporting the account for each year in which such relationship exists. 31 U.S.C. §53143; 31 C.F.R. § 1010.350(a); § 1010.306(c). For the 2007 through 2011 years at issue, an FBAR was due by June 30 “of each calendar year with respect to foreign financial accounts exceeding $10,000 maintained during the previous calendar year.” 31 C.F.R. § 1010.306(c).1
4. Mr. Bittner is originally from Romania. He moved to the United States in 1982 and became a naturalized U.S. citizen in 1987. In 1990, Mr. Bittner and his family moved to Romania, where he became a successful businessman owning and investing in numerous businesses. Mr. Bittner and his family resided in Romania until 2011 when they returned to the United States. However, at all times from the 2007 through 2011 years at issue, Mr. Bittner was a U.S. citizen. Thus, Mr. Bittner was a United States person as defined in 31 C.F.R. § 1010.350 for the years 2007 through 2011.
5. Prior to May 21, 2012, Mr. Bittner had never filed an FBAR despite having signature authority or control over in excess of 50 accounts from 2007 through 2011 as follows:
Year | Total Number of Mr. Bittner's Foreign Accounts |
|---|---|
2007 | 61 |
2008 | 51 |
2009 | 53 |
2010 | 53 |
2011 | 55 |
6. Mr. Bittner also failed to disclose on his 2007 through 2011 federal income tax returns that he had foreign bank accounts. Bittner included a Schedule B as part of his income tax return for every year from 2007 through 2011. Yet, Bittner answered “no” to the question on Schedule B regarding whether he had a financial interest in, or signature authority over, a financial account located in a foreign country.
7. On May 21, 2012, Mr. Bittner filed delinquent FBARs for 2007, 2008 and 2010. However, Mr. Bittner's late-filed FBARs only reported a single foreign bank account for 2007, 2008, and 2010 as follows:
Year | Name on Account | Name of Bank | Account Number | Bank Location | Reported max value in account |
|---|---|---|---|---|---|
2007 | Alexandru Bittner | UniCredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0320 | Romania | $470,278 |
2008 | Alexandru Bittner | UniCredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0320 | Romania | $500,000 |
2010 | Alexandru Bittner | UniCredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0320 | Romania | $659,350 |
8. On May 21, 2012, Mr. Bittner filed a late FBAR reporting two foreign bank accounts for 2009 as follows:
Year | Name on Account | Name of Bank | Account Number | Bank Location | Reported max value in account |
|---|---|---|---|---|---|
2009 | Alexandru Bittner | Banca Agricola | XXXXXX7200 | Romania | $1,140,000 |
2009 | Alexandru Bittner | UniCredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0320 | Romania | $333,333 |
9. On May 21, 2012, Mr. Bittner timely filed an FBAR for 2011, reporting a single foreign bank account at Piraeus Bank in Romania with a maximum account balance of $996,000. The IRS did not assess an FBAR penalty on the Piraeus account.
10. For the years 2007 through 2011, Mr. Bittner also had a personal bank account (Account Number XXXX XXXX XXXX XXXX XXXX 0310) with UniCredit Tiriac Bank in Romania, which exceeded $10,000 for each year as follows:
Year | Maximum Account Balance |
|---|---|
2007 | $495,373 |
2008 | $227,365 |
2009 | $362,508 |
2010 | $665,021 |
2011 | $1,013,382 |
11. From 2007 through 2011, Mr. Bittner's foreign bank accounts contained more than $10,000 in aggregate. Consequently, Mr. Bittner was required to timely file FBARs reporting every bank, securities, or other financial account in a foreign country in which he had a financial interest, or over which he had signature authority.
Alexandru Bittner had had a financial interest in, or signature authority over, numerous foreign bank accounts for years 2007 through 2011.
12. In 2007, Mr. Bittner had signature authority or control over, or an interest in, the following foreign bank accounts:
Name on Account | Name of Bank | Account Number | Bank Location |
|---|---|---|---|
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0020 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank (HVB Bank) | XXXX XXXX XXXX XXXX XXXX 0320 | Romania |
Alexandru Bittner | Raiffeisen Bank S.A | XXXX XXXX XXXX XXXX XXXX 7875 | Romania |
Bittner Alexandru | Credit Europe Bank (ex Finansbank) | XXXXXXX — XXXXXXXXX1170 | Romania |
Alexandru Bittner | Liechtensteinische Landesbank Aktiengesellschaft | XXXX XXXX XXXX XXXX X536 0 | Liechtenstein |
Alexandru Bittner | Royal Bank of Canada (Suisse) SA | XXXX XXXX XXXX XXXX X070 0 | Switzerland |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX EU01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX US01 | Romania |
Afrodita Estival SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Afrodita Estival SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 4978 | Romania |
Comprest SA | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Comprest SA | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 2746 | Romania |
Comprest SA | Banca Transilvania | XXXX XXXX XXXX XXXX XXXX 47XX | Romania |
NBN Com SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 0465 | Romania |
Agrement Serv SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Agrement Serv SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 8310 | Romania |
Terra Invest SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Anfrance Impex SRL | BRD Groupe Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Piscicola Tour SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXXXXXXX0 EUR | Romania |
Piscicola Tour SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 5107 | Romania |
Piscicola Tour SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Ecofish SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 7310 | Romania |
Ecofish SRL | Exim Bank | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Ecofish SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Ecofish SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Ecofish SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Ecofish SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0003 | Romania |
Danubiu RO 2002 SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 9310 | Romania |
Danubiu RO 2002 SRL | Exim Bank | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Danubiu RO 2002 SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Danubiu RO 2002 SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Danubiu RO 2002 SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0003 | Romania |
Piscicola Murighiol SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Piscicola Jurilovca SA | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 5335 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 3741 | Romania |
Rondo Invest SRL | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 7892 | Romania |
Top Invest | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Starmob International SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Midas Construct SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intelgralnet SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Metamob Intl SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
LCA Service SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Midas Constructii 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO03 | Romania |
Midas Constructii 2000 SRL | Raiffeisen Bank | XXXXXX1800 | Romania |
Midas Constructii 2000 SRL | Banca Comerciala Romana | XXXX.X-XXX.1ROL | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX EUR1 | Romania |
Stibro 2000 SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 1279 | Romania |
Hotel Venetia SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0002 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | Trezorerie | XXXX XXXX XXXX XXXX XXXX 7728 | Romania |
Gama Mac Grup SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 7000 | Romania |
13. In 2007, Mr. Bittner had signature authority or control over, or an interest in, all of the foreign accounts listed in paragraph 12. The aggregate balance in all of Mr. Bittner's foreign accounts exceeded $10,000 in 2007. Thus, on or before June 30, 2008, Mr. Bittner was required to file FBARs reporting his interest in each of these foreign bank accounts for 2007 listed in paragraph 12.
14. Mr. Bittner failed to timely file FBARs for 2007 reporting his signature authority or control over, or interest in, all of the foreign accounts listed in paragraph 12.
15. In 2008, Mr. Bittner had signature authority or control over, or an interest in, the following foreign bank accounts:
Name on Account | Name of Bank | Account Number | Bank Location |
|---|---|---|---|
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0020 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank (HVB Bank) | XXXX XXXX XXXX XXXX XXXX 0320 | Romania |
Alexandru Bittner | Raiffeisen Bank S.A | XXXX XXXX XXXX XXXX XXXX 7875 | Romania |
Bittner Alexandru | Credit Europe Bank (ex Finansbank) | XXXXXXX — XXXXXXXXX1170 | Romania |
Alexandru Bittner | Liechtensteinische Landesbank Aktiengesellschaft | XXXX XXXX XXXX XXXX X536 0 | Liechtenstein |
Alexandru Bittner | Royal Bank of Canada (Suisse) SA | XXXX XXXX XXXX XXXX X070 0 | Switzerland |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX EU01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX US01 | Romania |
Afrodita Estival SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Afrodita Estival SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 4978 | Romania |
Comprest SA | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Comprest SA | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 2746 | Romania |
Comprest SA | Banca Transilvania | XXXX XXXX XXXX XXXX XXXX 47XX | Romania |
NBN Com SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 0465 | Romania |
Agrement Serv SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 8310 | Romania |
Anfrance Impex SRL | BRD Groupe Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Piscicola Tour SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXXXXXXX0 EUR | Romania |
Ecofish SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 7310 | Romania |
Ecofish SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Ecofish SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Ecofish SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0003 | Romania |
Danubiu RO 2002 SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 9310 | Romania |
Danubiu RO 2002 SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Danubiu RO 2002 SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0003 | Romania |
Piscicola Murighiol SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Piscicola Jurilovca SA | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 5335 | Romania |
Avidprod SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 3741 | Romania |
Rondo Invest SRL | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 7892 | Romania |
Top Invest | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Starmob International SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Midas Construct SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intelgralnet SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Metamob Intl SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
LCA Service SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Midas Constructii 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO03 | Romania |
Midas Constructii 2000 SRL | Raiffeisen Bank | XXXXXX1800 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX EUR1 | Romania |
Stibro 2000 SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 1279 | Romania |
Hotel Venetia SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | Trezorerie | XXXX XXXX XXXX XXXX XXXX 7728 | Romania |
Gama Mac Grup SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 7000 | Romania |
16. In 2008, Mr. Bittner had signature authority or control over, or an interest in, all of the foreign accounts listed in paragraph 15. The aggregate balance in all of Mr. Bittner's foreign accounts exceeded $10,000 in 2008. Thus, on or before June 30, 2009, Mr. Bittner was required to file FBARs reporting his interest in each of these foreign bank accounts listed in paragraph 15 for 2008.
17. Mr. Bittner failed to timely file FBARs reporting his signature authority or control over, or interest in, all of the foreign accounts listed in paragraph 15 for 2008.
18. In 2009, Mr. Bittner had signature authority or control over, or an interest in, the following foreign bank accounts:
Name on Account | Name of Bank | Account Number | Bank Location |
|---|---|---|---|
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0020 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank (HVB Bank) | XXXX XXXX XXXX XXXX XXXX 0320 | Romania |
Alexandru Bittner | Raiffeisen Bank S.A | XXXX XXXX XXXX XXXX XXXX 7875 | Romania |
Bittner Alexandru | Credit Europe Bank (ex Finansbank) | XXXXXXX — XXXXXXXXX1170 | Romania |
Alexandru Bittner | Liechtensteinische Landesbank Aktiengesellschaft | XXXX XXXX XXXX XXXX X536 0 | Liechtenstein |
Alexandru Bittner | Royal Bank of Canada (Suisse) SA | XXXX XXXX XXXX XXXX X070 0 | Switzerland |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX EU01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX US01 | Romania |
Afrodita Estival SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Afrodita Estival SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 4978 | Romania |
Comprest SA | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Comprest SA | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 2746 | Romania |
Comprest SA | Banca Transilvania | XXXX XXXX XXXX XXXX XXXX 47XX | Romania |
NBN Com SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 0465 | Romania |
Agrement Serv SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 8310 | Romania |
Anfrance Impex SRL | BRD Groupe Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Piscicola Tour SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXXXXXXX0 EUR | Romania |
Ecofish SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 7310 | Romania |
Ecofish SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Ecofish SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Danubiu RO 2002 SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 9310 | Romania |
Danubiu RO 2002 SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Murighiol SRL | BRD Group Societe General | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Murighiol SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Piscicola Jurilovca SA | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 5335 | Romania |
Avidprod SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Avidprod SRL | Trezorerie | XXXX XXXX XXXX XXXX XXXX 0374 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 3741 | Romania |
Rondo Invest SRL | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 7892 | Romania |
Top Invest | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Starmob International SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Supermob Intl SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Midas Construct SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intelgralnet SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Metamob Intl SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
LCA Service SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Midas Constructii 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO03 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX EUR1 | Romania |
Stibro 2000 SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 1279 | Romania |
Hotel Venetia SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | Trezorerie | XXXX XXXX XXXX XXXX XXXX 7728 | Romania |
Intertrade Distributie Produse Alimentare SRL | Trezorerie | XXXX XXXX XXXX XXXX XXXX 3225 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Italo Romena | XXXX XXXX XXXX XXXX XXXX CC01 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Italo Romena | XXXX XXXX XXXX XXXX XXXX CC01 | Romania |
Gama Mac Grup SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 7000 | Romania |
19. In 2009, Mr. Bittner had signature authority or control over, or an interest in, all of the foreign accounts listed in paragraph 18. The aggregate balance in all of Mr. Bittner's foreign accounts exceeded $10,000 in 2009. Thus, on or before June 30, 2010, Mr. Bittner was required to file FBARs reporting his interest in each of these foreign bank accounts for 2009 listed in paragraph 18.
20. Mr. Bittner failed to timely file a 2009 FBARs reporting his signature authority or control over, or interest in, all of the foreign accounts listed in paragraph 18 for 2009.
21. In 2010, Mr. Bittner had signature authority or control over, or an interest in, the following foreign bank accounts:
Name on Account | Name of Bank | Account Number | Bank Location |
|---|---|---|---|
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0020 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank (HVB Bank) | XXXX XXXX XXXX XXXX XXXX 0320 | Romania |
Alexandru Bittner | Raiffeisen Bank S.A | XXXX XXXX XXXX XXXX XXXX 7875 | Romania |
Bittner Alexandru | Credit Europe Bank (ex Finansbank | XXXXXXX — XXXXXXXXX1170 | Romania |
Alexandru Bittner | Liechtensteinische Landesbank Aktiengesellschaft | XXXX XXXX XXXX XXXX X536 0 | Liechtenstein |
Alexandru Bittner | Royal Bank of Canada (Suisse) SA | XXXX XXXX XXXX XXXX X070 0 | Switzerland |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX EU01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX US01 | Romania |
Afrodita Estival SRL | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Afrodita Estival SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 4978 | Romania |
Comprest SA | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Comprest SA | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 2746 | Romania |
Comprest SA | Piraeus Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Comprest SA | Banca Transilvania | XXXX XXXX XXXX XXXX XXXX 47XX | Romania |
Comprest SA | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 1606 | Romania |
NBN Com SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 0465 | Romania |
Anfrance Impex SRLSRL | BRD Groupe Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Piscicola Tour SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXXXXXXX0 EUR | Romania |
Piscicola Murighiol SRL | BRD Group Societe General | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Jurilovca SA | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 5335 | Romania |
Avidprod SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 3741 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 7308 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 5227 | Romania |
Rondo Invest SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 6000 | Romania |
Rondo Invest SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 6001 | Romania |
Rondo Invest SRL | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 7892 | Romania |
Rondo Invest SRL | Pireaus Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Top Invest | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Starmob International SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Supermob Intl SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Midas Construct SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intelgralnet SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Metamob Intl SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
LCA Service SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Midas Constructii 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO03 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX EUR1 | Romania |
Stibro 2000 SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 1279 | Romania |
Hotel Venetia SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | Trezorerie | XXXX XXXX XXXX XXXX XXXX 3225 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Italo Romena | XXXX XXXX XXXX XXXX XXXX CC01 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Italo Romena | XXXX XXXX XXXX XXXX XXXX CK01 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Italo Romena | XXXX XXXX XXXX XXXX XXXX CC01 | Romania |
Gama Mac Grup SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 7000 | Romania |
22. In 2010, Mr. Bittner had signature authority or control over, or an interest in, all of the foreign accounts listed in paragraph 21. The aggregate balance in all of Mr. Bittner's foreign accounts exceeded $10,000 in 2010. Thus, on or before June 30, 2011, Mr. Bittner was required to file FBARs reporting his interest in each of these foreign bank accounts for 2010 listed in paragraph 21.
23. Mr. Bittner failed to timely file FBARs reporting his signature authority or control over, or interest in, all of the foreign accounts listed in paragraph 21 for 2010.
24. In 2011, Mr. Bittner had signature authority, control or an interest in the following foreign bank accounts:
Name on Account | Name of Bank | Account Number | Bank Location |
|---|---|---|---|
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0020 | Romania |
Alexandru Bittner | Unicredit Tiriac Bank (HVB Bank) | XXXX XXXX XXXX XXXX XXXX 0320 | Romania |
A. Bittner | Pireaus | XXXX XXXX XXXX XXXX XXXX 0000 | Romania |
A. Bittner | Pireaus | XXXX XXXX XXXX XXXX XXXX 2000 | Romania |
Alexandru Bittner | Raiffeisen Bank S.A | XXXX XXXX XXXX XXXX XXXX 7875 | Romania |
Alexandru Bittner | Liechtensteinische Landesbank Aktiengesellschaft | XXXX XXXX XXXX XXXX X536 0 | Liechtenstein |
Alexandru Bittner | Royal Bank of Canada (Suisse) SA | XXXX XXXX XXXX XXXX X070 0 | Switzerland |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Banca Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX EU01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Hotel Venetia Co SA | Alpha Bank Romania | XXXX XXXX XXXX XXXX XXXX US01 | Romania |
Afrodita Estival SRL | Bana Comerciala Romana | XXXX XXXX XXXX XXXX XXXX 0001 | Romania |
Afrodita Estival SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 4978 | Romania |
Comprest SA | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Comprest SA | RBS Romania Bank | XXXX XXXX XXXX XXXX XXXX 2746 | Romania |
Comprest SA | Piraeus Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Comprest SA | Banca Transilvania | XXXX XXXX XXXX XXXX XXXX 47XX | Romania |
Comprest SA | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 1606 | Romania |
Comprest SA | Volksbank | XXXX XXXX XXXX XXXX XXXX 2701 | Romania |
NBN Com SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 0465 | Romania |
Prodlemn Maneciu SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3000 | Romania |
Anfrance Impex SRL | BRD Groupe Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Piscicola Tour SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 0310 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Tour SRL | BRD Group Societe General | XXXXXXXXX0 EUR | Romania |
Piscicola Murighiol SRL | BRD Group Societe General | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Piscicola Murighiol SRL | Trezorerie | XXXX XXXX XXXX XXXX XXXX 4461 | Romania |
Piscicola Jurilovca SA | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 5335 | Romania |
Avidprod SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 3700 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 3741 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 7308 | Romania |
Aquarom Elite SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 5227 | Romania |
Rondo Invest SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 6000 | Romania |
Rondo Invest SRL | Unicredit Tiriac Bank | XXXX XXXX XXXX XXXX XXXX 6001 | Romania |
Rondo Invest SRL | Pireaus Bank | XXXX XXXX XXXX XXXX XXXX 1000 | Romania |
Top Invest | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Starmob International SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Supermob Intl SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Midas Construct SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Intelgralnet SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Metamob Intl SRL | OTP Bank (ex RoBank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
LCA Service SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO02 | Romania |
Midas Constructii 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO03 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX RO01 | Romania |
Stibro 2000 SRL | Credit Europe Bank (ex Finansbank) | XXXX XXXX XXXX XXXX XXXX EUR1 | Romania |
Stibro 2000 SRL | Raiffeisen Bank | XXXX XXXX XXXX XXXX XXXX 1279 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | BRD Group Societe Generale | XXXX XXXX XXXX XXXX XXXX 4450 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Italo Romena | XXXX XXXX XXXX XXXX XXXX CC01 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Italo Romena | XXXX XXXX XXXX XXXX XXXX CK01 | Romania |
Intertrade Distributie Produse Alimentare SRL | Banca Italo Romena | XXXX XXXX XXXX XXXX XXXX CC01 | Romania |
Gama Mac Grup SRL | Unicredit Tiriac Bank (ex HVB Bank) | XXXX XXXX XXXX XXXX XXXX 7000 | Romania |
25. In 2011, Mr. Bittner had signature authority or control over, or an interest in, all of the foreign accounts listed in paragraph 24. The aggregate balance in all of Mr. Bittner's foreign accounts exceeded $10,000 in 2011. Thus, on or before June 30, 2012, Mr. Bittner was required to file FBARs reporting his interest in each of these foreign bank accounts for 2011 listed in paragraph 24.
26. Mr. Bittner failed to timely file FBARs reporting his signature authority or control over, or interest in, all of the foreign accounts listed in paragraph 24 for 2011.
COUNT 1
Judgment for FBAR Penalties
27. For violations involving the non-willful failure to report the existence of a foreign account, the maximum amount of the penalty that may be assessed is $10,000 per account. 31 U.S.C. § 5321(a)(5)(B)(i).
28. Mr. Bittner failed to timely file FBARs for 2007 through 2011 reporting all of the foreign bank accounts listed in paragraphs 12, 15, 18, 21 and 24, respectively. Mr. Bittner's failure to timely report his financial interest in, or signature authority over, all of his foreign bank accounts was non-willful.
29. Due to Mr. Bittner's non-willful failure to timely file FBARs reporting his financial interest in, or signature authority over, the foreign bank accounts listed in paragraphs 12, 15, 18, 21 and 24, a delegate of the Treasury Secretary assessed a $10,000 penalty per account violation against him on June 8, 2017, pursuant to 31 U.S.C. § 5321(a)(5) as follows:
Tax Year | FBAR Account Violations | Aggregate Amount of Assessments |
|---|---|---|
2007 | 61 | $610,000 |
2008 | 51 | $510,000 |
2009 | 53 | $530,000 |
2010 | 53 | $530,000 |
2011 | 54 | $540,000 |
|
| Total: $2,720,000 |
30. A delegate of the Treasury Secretary gave Mr. Bittner notice and demand of the FBAR penalty assessments for the years 2007 through 2011. Despite the notice and demand for payment, Mr. Bittner has failed to pay the FBAR penalties assessed against him. Therefore, interest and other statutory additions continue to accrue on the unpaid assessments.
31. As of October 22, 2018, Mr. Bittner owed the United States $2,981,343.56 in penalties assessed under 31 U.S.C. § 5321, including interest and other statutory additions that have accrued, and will continue to accrue, as provided by law.
The FBAR penalty assessments against Alexandru Bittner for years 2007 through 2011 were timely.
32. The IRS' assessments of the FBAR penalties for the years 2007 through 2011 were timely. Pursuant to 31 U.S.C. § 5321(b)(1), the statute of limitations on the assessment of an FBAR penalty is six years from the date of the violation. The date of the violations for statute of limitations calculations is the date the Form TD F 90-22.1 is due, which is June 30 of the subsequent calendar year. For example, the FBAR for the earliest year at issue — the 2007 year — was due on June 30, 2008. Thus, the statute of limitations for assessment for 2007 was June 30, 2014.
33. However, Mr. Bittner signed several consents to extend the time to assess Civil Penalties provided by 31 U.S.C. § 5321 for FBAR violations (FBAR penalties) for the 2007 through 2009 years, which extended the statute of limitation for assessment for FBAR penalties to June 30, 2017. Accordingly, the IRS had to assess the FBAR penalties for the 2007 through 2009 years before June 30, 2017. The FBAR penalties for 2007 through 2009 were timely assessed on June 8, 2017.
34. For 2010 and 2011, the FBARs were due on June 30, 2011, and June 30, 2012, respectively. Consequently, the IRS had until June 30, 2017, and June 30, 2018, to assess the FBAR penalties for the years 2010 and 2011, respectively. The FBAR penalties for 2010 and 2011 were timely assessed on June 8, 2017.
35. Likewise, this suit is timely because it was commenced within two years of the assessment date. Pursuant to 31 U.S.C. § 5321(b)(2), a suit to reduce to judgment an FBAR assessment must be commenced within two years from the date of assessment. Since the FBAR penalties for the years 2007 through 2011 were assessed on June 8, 2017, the United States has until June 8, 2019,2 to timely file this suit.
WHEREFORE, the United States of America requests as follows:
A. That the Court enter judgment in favor of the United States against Alexandru Bittner for his FBAR penalty assessments for the years 2007 through 2011 in the aggregate amount of $2,981,343.56 as of October 22, 2018, plus accruals and such other and further relief as the Court deems just and proper; and
B. That the Court order any other relief that is just and proper.
Respectfully submitted,
RICHARD E. ZUCKERMAN
Principal Deputy Assistant Attorney General
By: Herbert W. Linder
HOLLY M. CHURCH
Attorney, Tax Division
State Bar No. 24040691
HERBERT W. LINDER
Ohio Bar No. 0065446
Department of Justice
717 N. Harwood, Suite 400
Dallas, Texas 75201
(214) 880-2432/(214) 880-9754
(214) 880-9742 (FAX)
Holly.M.Church@USDOJ.gov
Herbert.W.Linder@usdoj.gov
ATTORNEYS FOR UNITED STATES
- Case NameUnited States v. Alexandru Bittner
- CourtUnited States District Court for the Eastern District of Texas
- DocketNo. 4:19-cv-00415
- Institutional AuthorsU.S. Department of Justice
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-29458
- Tax Analysts Electronic Citation2019 TNTI 148-152019 TNTF 148-22
