In Dissent is a recurring series by Anastasia Boden on Supreme Court dissents that have shaped (or reshaped) our country. By the time George Jarkesy reached a real court, nearly […] The post The ...

The right to a civil jury trial is far more deeply rooted in American history and tradition than is the right to own guns, which the Supreme Court was right to incorporate. This coming Thursday, June ...

Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud. The Seventh Amendment of the U.S. Constitution provides ...

The Jarkesy ruling held that SEC penalties for securities fraud violate the Seventh Amendment’s jury trial right because they are legal in nature. This has led courts to reconsider IRS penalties, with ...

In a Report of Foreign Bank and Financial Accounts (FBAR) proceeding, a district court dismissed the government’s suit to enforce FBAR penalties, holding that the government had violated the ...