Please enjoy the latest edition of Short Circuit, a weekly feature written by a bunch of people at the Institute for Justice.
New cert petition: The IRS wants to impose a $2.17 mil civil penalty on an octogenarian from Massachusetts, and she wants to argue that it's a violation of the Excessive Fines Clause. But earlier this year, the First Circuit said there's no need to consider whether the penalty (for failing to timely file a bank-account form) might be a tad excessive because—said the court—the penalty "is not a 'fine'" under the Eighth Amendment. Boom. Case closed. This week, IJ asked the Supreme Court to tell the First Circuit and the IRS (and a bevy of trial courts) to start taking the Excessive Fines Clause seriously. Click here to learn more about the case.
Big Sky friends, Short Circuit Live! is heading to the University of Montana on September 15th for a live recording at the law school. Co-hosted by the Federalist Society and the American Constitution Society, the event will focus on the Montana Supreme Court and will feature Natasha Prinzing Jones of Boone Karlberg P.C. (who argued on behalf of amici in a case you may remember from last week's roundup), Colin Stephens of Stephens Brooke P.C., and Rylee Sommers-Flanagan of Upper Seven Law. Hope to see you there!
