Today the Supreme Court decided Bittner v. United States. Splitting 5-4, the Court concluded that the Bank Secrecy Act's $10,000 maximum penalty for the nonwillful failure to file a compliant report accrues on a per-report, not a per-account, basis. Justice Gorsuch wrote for the Court, joined by the Chief Justice and Justices Alito, and Kavanaugh in part, and Justice Jackson in full. Justice Barrett dissented, joined by Justices Thomas, Sotomayor and Kagan.
To say this is an unusual split among the justices is an understatement. The Court did not divide along clear ideological or methodological lines. There are conservative and liberal justices on both sides of the decision.
Justice Gorsuch's opinion for the Court begins as follows:
