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 SEC v. Jarkesy, the Securities and Exchange Commission brought legal action against George Jarkesy, seeking $300,000 in civil penalties for securities fraud. In June of 2024, the U.S. Supreme Court ...

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 ...