Toth v. United States

Summary

The Court denied certiorari without addressing whether the Excessive Fines Clause applies to the civil penalty imposed for Toth’s failure to report a foreign bank account. Justice Gorsuch dissented, with no other Justice joining. He argued that the First Circuit’s exclusion of the penalty from constitutional scrutiny was difficult to reconcile with precedent because civil penalties serving even partly punitive purposes are subject to the Excessive Fines Clause. He would have granted review.