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31 U.S.C. § 5321

Section 5321 - Civil penalties
Section 5321 - Civil penalties

5 Citing briefs

  1. United States of America v. Pomerantz

    MOTION TO DISMISS FOR FAILURE TO STATE A CLAIM AND/OR LACK OF PERSONAL JURISDICTION AND/OR TO STRIKE AMENDED COMPLAINT

    Filed July 7, 2017

    These assertions needlessly harass and are disingenuous to the claims needed to survive a motion to dismiss under Rule 12(b)(6). None of the amendments bolster the Plaintiff’s position in overcoming the relief of 31 U.S.C. §5321 (a)(5)(B)(II) which states that “No penalty shall be Case 2:16-cv-00689-JLR Document 19 Filed 07/07/17 Page 4 of 9 -5- 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 imposed under subparagraph (A) with respect to any violation if such violation was due to reasonable cause.” Further, claims which were added that a professional preparer when doing the returns has complied with the law in no way constitute a pleading that the defendant himself willfully violated the law.

  2. United States of America v. Pomerantz

    MOTION TO DISMISS FOR FAILURE TO STATE A CLAIM AND/OR MOTION TO TRANSFER VENUE

    Filed April 4, 2017

    The claim to which the Plaintiff is seeking relief specifically bars relief in the situations such as this case. Specifically, 31 U.S.C. §5321 (a)(5)(B)(II) states that “No penalty shall be imposed under subparagraph (A) with respect to any violation if such violation was due to reasonable cause.” Willful neglect on the part of the taxpayer means a “conscious, intentional failure or reckless indifference” while reasonable cause requires that the taxpayer demonstrate that he “exercised ordinary business care and prudence.”

  3. In Re: Various Grand Jury Subpoenas

    MEMORANDUM OF LAW in Support re: 13 MOTION to Compel Subjects A through E to produce documents.. Document

    Filed April 24, 2013

    820(g) (providing for civil penalty); 31 U.S.C. § 5321 (same); 31 C.F.R. § 1010.840 (providing for criminal penalty); 31 U.S.C. § 5322 (same); see also 31 U.S.C. § 5321(d) (providing that “civil money penalty may be imposed under subsection [5321](a) with respect to any violation of this subchapter notwithstanding the fact that a criminal penalty is imposed with respect to the same violation.”).

  4. Keren Elmaliach,, et al., Respondents,v.Bank of China Limited,, Appellant.

    Brief

    Filed January 5, 2015

    s v. New York City Hous. Auth., 116 A.D.2d 384 (2d Dep’t 1986), aff’d 69 N.Y.2d 225 (1987).................... 28, 60 Waters v. New York City Hous. Auth., 69 N.Y.2d 225 (1987) ......................................................................................... 69 Wultz v. Bank of China Ltd., 11 Civ. 1266 (SAS), 2012 U.S. Dist. LEXIS 161399 (S.D.N.Y. Nov. 5, 2012) (“Wultz V”) ..................................................................................... 3, 18, 71 Wultz v. Bank of China Ltd., 865 F. Supp. 2d 425 (S.D.N.Y. 2012) (“Wultz IV”) ....................................passim Wultz v. Bank of China Ltd., Case No. 13-mc-1282-RBW (D.D.C. 2013) ................................................ 14, 15 Wultz v. Islamic Repub. of Iran, 755 F. Supp. 2d 1 (D.D.C. 2010) (“Wultz I”) ..............................................passim STATUTES 31 U.S.C. § 5318 ...................................................................................................... 34 31 U.S.C. § 5321 ...................................................................................................... 34 N.Y. C.P.L.R. § 2103(b)(2) ..................................................................................... 10 N.Y. C.P.L.R. § 5513 ........................................................................................... 9, 10 N.Y. C.P.L.R. § 5602(b)(1) ....................................................................................... 9 N.Y. C.P.L.R. § 5701 ............................................................................................... 10 Israel’s Civil Wrongs Ordinance § 35 ..................................................................... 15 Israel’s Civil Wrongs Ordinance § 36 ..................................................................... 15 Israel’s Civil Wrongs Ordinance § 63 ..................................................................... 15 OTHER AUTHORITIES 12 C.F.R. § 21.11 (2014) .......................................

  5. Irving H. Picard v. JPMorgan Chase & Co.

    MEMORANDUM OF LAW in Support re: 1 MOTION TO WITHDRAW THE BANKRUPTCY REFERENCE. Bankruptcy Court Case Numbers: 10-4932A, 08-1789

    Filed February 9, 2011

    ............................................................. 25 28 U.S.C. § 157(c)(1).................................................................................................................... 24 28 U.S.C. § 157(d) ................................................................................................................. passim Case 1:11-cv-00913-CM Document 2 Filed 02/09/11 Page 7 of 39 -vii- 28 U.S.C. § 157(e) ........................................................................................................................ 28 28 U.S.C. § 1334(b) ...................................................................................................................... 23 31 U.S.C. § 5318(h) ...................................................................................................................... 12 31 U.S.C. § 5320........................................................................................................................... 26 31 U.S.C. § 5321........................................................................................................................... 26 N.Y. Debt. & Cred. Law § 278 ....................................................................................................... 8 Regulations 12 C.F.R. § 21.11 .......................................................................................................................... 15 12 C.F.R. § 208.