# Supreme Court Rules Against IRS on Foreign Account Reporting Penalties
> **Legal Sidebar** · 2023-03-20 · `LSB10938`
## Report
- **CRS ID:** LSB10938
- **Series:** Legal Sidebar
- **Publication date:** 2023-03-20
## Documents
- [PDF](https://www.everycrsreport.com/files/2023-03-20_LSB10938_cf43618bc9483d0986f6cef59b403cb685a0b911.pdf)
- [HTML](https://www.everycrsreport.com/files/2023-03-20_LSB10938_cf43618bc9483d0986f6cef59b403cb685a0b911.html)
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