In United States v. Schoenfeld (M.D. Fla. 3:16-cv-1248-J-34PDB), by order dated 9/25/18, here, the Court held (p. 37) that the "the Court finds that the Government's claim did not abate upon Steven Schoenfeld's death." The reasoning for the holding is found at pp. 24-36. The first 24 pages include a short one-page introduction and then 23 pages disposing of procedural issues arising from the death of the person putatively liable that the Government sued after he had died but without knowledge of his death. I do not discuss the procedural issues because they do not appear to be of interest to readers of this blog.
I also do not discuss the key holding of interest -- that the FBAR civil willful penalty survives death. The Court does a good job of developing and resolving the issue. Whether its resolution of the issue will ultimately be sustained is an open issue.
I have discussed this issue before, so I refer readers to the blog entry discussion: Will the FBAR Willful Penalty Survive Death (Federal Tax Crimes Blog 6/6/14), here (which links to Les Book's excellent discussion on the Procedurally Taxing Blog).
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