Toth v. United States, No. 22-177. Certiorari denied January 23, 2023. Gorsuch, J. dissents.
Millions of dollars in unpaid penalties were assessed against a naturalized citizen who professed that she was unaware of the requirement that her Swiss bank account needed to be reported to the U.S. tax authorities. Justice Gorsuch has dissented from denial of certiorari, observing that whether a governmental demand for payment is criminal or civil is of little merit if the penalty is in fact punishment.
Refusal to address this question only incentivizes revenue generating processes, Justice Gorsuch noted. Where it is not certain that these activities comport with the Eighth Amendment, certiorari ought to have been granted, in his view.
Just Lawful 