International Tax IssuesAnswered

Boyd v. United States — was the Ninth Circuit's 2021 ruling the precedent that led to Bittner?

SC
steven_ca_cd35new member
May 23, 2026 412 views 1 answer
Boyd v United StatesNinth Circuit 2021FBAR per reportcircuit splitpre-Bittner

I read that Boyd was the pre-Bittner case that held the same per-report rule. My case is in California (Ninth Circuit). Does Boyd give me any additional argument beyond what Bittner already provides?

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