United States v. Timberly Hughes

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, Nos. 23-15712 23-15713 Plaintiff-Appellant / Cross-Appellee, D.C. No. 3:18-cv- v. 05931-JCS

TIMBERLY E. HUGHES,

OPINION

Defendant-Appellee / Cross-Appellant.

Appeal from the United States District Court for the Northern District of California Joseph C. Spero, Magistrate Judge, Presiding

Submitted August 14, 2024 * San Francisco, California

Filed August 21, 2024

Before: Susan P. Graber, Consuelo M. Callahan, and Lucy H. Koh, Circuit Judges.

Opinion by Judge Koh

* The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). SUMMARY **

Bank Secrecy Act

The panel affirmed the district court’s determination that Timberly Hughes willfully failed to report foreign bank accounts in violation of 31 U.S.C. §§ 5314 and 5321, and its entry of final judgment against her in the amount of $238,125.19 in substantive penalties. Under the Bank Secrecy Act of 1970, United States citizens, likes Hughes, must file a Report of…