In Jenner v. Comm., 163 T.C. No. 7 (2024), the Tax Court determined that Foreign Bank Account Reporting (FBAR) penalties are not considered taxes under the Internal Revenue Code; therefore, they are not subject to the collection due process protections typically required for unpaid tax debts. This permitted the IRS to levy the taxpayer’s Social Security benefits to collect the unpaid FBAR penalties.

‍