Volume 598 U. S. Part 1 Pages 85–114

OFFICIAL REPORTS OF

THE SUPREME COURT February 28, 2023

Page Proof Pending Publication

REBECCA A. WOMELDORF reporter of decisions

NOTICE: This preliminary print is subject to formal revision before the bound volume is published. Users are requested to notify the Reporter of Decisions, Supreme Court of the United States, Washington, D.C. 20543, pio@supremecourt.gov, of any typographical or other formal errors. OCTOBER TERM, 2022 85

Syllabus

BITTNER v. UNITED STATES certiorari to the united states court of appeals for the fth circuit No. 21–1195. Argued November 2, 2022—Decided February 28, 2023 The Bank Secrecy Act (BSA) and its implementing regulations require U. S. persons with certain fnancial interests in foreign accounts to fle an annual report known as an “FBAR”—the Report of Foreign Bank and Financial Accounts. The statute imposes a maxi