Table of FBAR Cases

Item: Ben-Cohen Law Firm
Rating: 5
Author: Google, We Care Spa

Case Names	Balance in Acct	FBAR Penalty	Number of Years (penalty)	Number of Accounts	Number of Banks
U.S. v. Kelley-Hunter	$3,400,000.00	$1,700,000.00	1	1	1
U.S. v. Markus	$1,100,000.00	$842,000.00	2	3	2
Toth v. U.S.	$4,350,000.00	$2,170,000.00	1	1	1
Pomerantz v. U.S.	$975,000.00	$775,000.00	3	2	1
U.S. v. Gentges	$2,000,000.00	$900,000.00	1	2	1
U.S. v. Bernstein	$1,000,000.00	$525,000.00	1	1	1
U.S. v. Bryan Keith Hawker	$2,500,000.00	$100,000.00	1	1	1
U.S. v. Garrity	$1,900,000.00	$940,000.00	1	1	1
Norman v. US	$1,600,000.00	$800,000.00	1	1	1
US v. Flume	$900,000.00	$460,000.00	2	1	1
US v. Ott	$2,000,000.00	$1,000,000.00	3	2	1
United States v. Horowitz	$2,000,000.00	$741,000.00	2	2	2
Bedrosian v. US	$2,000,000.00	$1,000,000.00	1	2	1
U.S. v. Schwarzbaum	$17,450,000.00	$12,600,000.00	3	13	11
U.S. v. Hidy	$1,500,000.00	$160,000.00	5	12	8
Zimmerman v. U.S.	$5,800,000.00	$200,000.00	1	1	1
Estate of Dean Danielsen v. U.S.	$23,150,000.00	$5,470,000.00	4	2	2
Kimble v. U.S.	$1,500,000.00	$700,000.00	1	2	2
US v. Goldsmith	$331,000.00	$274,000.00	3	1	1
U.S. v. Rum	$1,400,000.00	$700,000.00	1	2	2
U.S. v. DeMauro	$3,200,000.00	$825,000.00	3	4	3
Badreg v. U.S.	$2,000,000.00	$100,000.00	1	2	2
Wahdan v. US	$2,500,000.00	$1,700,000.00	3	7	3
U.S. v. Colliot	$1,240,000.00	$825,000.00	4	6	4
U.S. v. Kahn	$8,530,000.00	$4,270,000.00	1	2	1
U.S. v. Kerr	$7,800,000.00	$3,800,000.00	2	4	2
Bussell v. U.S.	$2,200,000.00	$1,200,000.00	1	1	1
United States v. Williams	N/A	$200,000.00	2	2	1
United States v. McBride	$1,200,000.00	$200,000.00	2	4	4
US v. Gabella	$6,300,000.00	$3,140,000.00	2	1	1
United States v. Horsky	$200,000,000.00	$100,000,000.00	6	4	1
U.S. v. Bruer	$6,300,000.00	$2,790,000.00	9	12	8
Moore v. U.S.	$550,000.00	$40,000.00	4	1	1
Jarnagin v. U.S.	$4,000,000.00	$80,000.00	4	1	1
Gardner v. U.S.	$1,500,000.00	$100,000.00	4	10	4

Case Names	Securities or Deposit	Court	District/Circuit	State	Entities Involved
U.S. v. Kelley-Hunter	Securities	District Court		D.C.	Yes
U.S. v. Markus	Deposit	District Court		New Jersey	No
Toth v. U.S.	Securities	District Court		Massachusetts	No
Pomerantz v. U.S.	Both	District Court	Western District	Washington	Yes
U.S. v. Gentges	Securities	District Court	Southern District	New York	No
U.S. v. Bernstein	Securities	District Court	Eastern District	New York	Yes
U.S. v. Bryan Keith Hawker	Securities	District Court		Utah	Yes
U.S. v. Garrity	Securities	District Court		Connecticut	Yes
Norman v. US	Securities	Court of Appeals	Federal Circuit		No
US v. Flume	Securities	District Court	Southern District	Texas	Yes
US v. Ott	Securities	District Court	Eastern District	Michigan	No
United States v. Horowitz	Both	Court of Appeals	Fourth Circuit		No
Bedrosian v. US	Deposit	District Court	Eastern District	Pennsylvania	No
U.S. v. Schwarzbaum	Both	District Court	Southern District	Florida	No
U.S. v. Hidy	Both	District Court		Nebraska	No
Zimmerman v. U.S.	Securities	District Court	Central District	California	Yes
Estate of Dean Danielsen v. U.S.	Securities	District Court	Middle District	Florida	Yes
Kimble v. U.S.	Both	Court of Appeals	Federal Circuit		No
US v. Goldsmith	Securities	District Court	Southern District	California	No
U.S. v. Rum	Both	Court of Appeals	Eleventh Circuit		No
U.S. v. DeMauro	Deposit	District Court		New Hampshire	No
Badreg v. U.S.	Deposit	District Court	Middle District	Florida	No
Wahdan v. US	Securities	District Court		Colorado	No
U.S. v. Colliot	Both	District Court	Western District	Texas	Yes
U.S. v. Kahn	Securities	Court of Appeals	Second Circuit	New York	No
U.S. v. Kerr	Securities	District Court		Arizona	Yes
Bussell v. U.S.	Deposit	Court of Appeals	Ninth Circuit	California	No
United States v. Williams	Securities	District Court	Eastern District	Virginia	Yes
United States v. McBride	Securities	District Court		Utah	Yes
US v. Gabella	Securities	District Court	Eastern District	New York	No
United States v. Horsky	Both	District Court	Eastern District	Virginia	Yes
U.S. v. Bruer	Both	District Court	Southern District	Florida	No
Moore v. U.S.	Securities	District Court	Western District	Washington	Yes
Jarnagin v. U.S.	Deposit	Federal Court of Claims			No
Gardner v. U.S.	Securities	District Court	Central District	California	No

Case Names	Unreported Income	Immigration Status	Tax Organizer (Lied?)	Tell CPA?	Hold Mail?	Numbered Account?	Partial Disclosure?
U.S. v. Kelley-Hunter	Yes	Citizen	No	No			Yes
U.S. v. Markus	Yes	Citizen	No	Yes			Yes
Toth v. U.S.	Yes	Citizen	No	No			No
Pomerantz v. U.S.	Yes	Citizen					Yes
U.S. v. Gentges	Yes	Citizen		No	Yes	Yes	No
U.S. v. Bernstein	Yes	Citizen			Yes	Yes	No
U.S. v. Bryan Keith Hawker	Yes	Citizen					No
U.S. v. Garrity	Yes	Citizen		No			No
Norman v. US	Yes	Citizen	Yes		Yes	Yes	No
US v. Flume	Yes	Citizen	Yes	No			Yes
US v. Ott	Yes	Citizen		No			No
United States v. Horowitz	Yes	Citizen	No	No	Yes	Yes	No
Bedrosian v. US	Yes	Citizen	No	Yes	Yes		Yes
U.S. v. Schwarzbaum	Yes	Citizen	No	No			Yes
U.S. v. Hidy	Yes	Citizen	No	No			No
Zimmerman v. U.S.	Yes	Citizen	No	No	Yes	Yes	Yes
Estate of Dean Danielsen v. U.S.	Yes	Citizen	No	No			Yes
Kimble v. U.S.	Yes	Citizen	No	No	Yes		No
US v. Goldsmith	Yes	Citizen	Yes	No	Yes	Yes	No
U.S. v. Rum	Yes	Citizen	No	No	Yes	Yes	No
U.S. v. DeMauro	Yes	Citizen	No	Yes	Yes	Yes	No
Badreg v. U.S.	Yes	Citizen					No
Wahdan v. US	Yes	Citizen			Yes		No
U.S. v. Colliot	Yes	Citizen	No	No			Yes
U.S. v. Kahn	Yes	Citizen					No
U.S. v. Kerr	Yes	Citizen					No
Bussell v. U.S.	Yes	Citizen	No	No			No
United States v. Williams	Yes	Citizen	Yes	No			No
United States v. McBride	Yes	Citizen	No	No			No
US v. Gabella	Yes	Green card					No
United States v. Horsky	Yes	Citizen	Yes	No	Yes	Yes	Yes
U.S. v. Bruer	Yes	Citizen					No
Moore v. U.S.	Yes	Citizen					No
Jarnagin v. U.S.	Yes	Citizen		No			No
Gardner v. U.S.	Yes	Citizen					No

I approached Mr. Ben-Cohen regarding a pending case with the State of California and my small business. During a time that was quite stressful, I found Mr. Ben-Cohen to be the perfect person to represent me and my company. He communicated with me in clear terms so that I understood everything that was taking place in a timely manner. He treated my situation with the type of candor you only find in a consummate professional and successfully negotiated a deal with the State of California that far exceeded my expectations. I found him to be kind, efficient, sensitive and nothing short of brilliant. I consider myself fortunate to have met him and highly recommend his services. I will not hesitate to use his firm in the future should a need arise. Google, We Care Spa

★★★★★

I am an international tax advisor and have worked with Pedram on more than a dozen difficult and challenging cases. Pedram's clients and fellow advisors highly respect him because he has an uncanny ability to quickly identify and work diligently to resolve his clients' issues. Pedram is pragmatic in his approach. He is transparent with his clients and dedicated to getting to a fair and reasonable outcome. I have attended an IRS Appeals conference with Pedram and would want no other attorney on my side. Pedram is extremely passionate in his work and representing his clients. He is also enjoyable to work with and develops very good relationships with his clients and fellow advisors. I highly recommend Pedram for any tax controversy work. Avvo, Curt

★★★★★

Top Drawer Tax Fraud Lawyer. Pedram got me out a CI jam I thought I would not resolve. He is also fair and reasonable with his billing. I interviewed 4 top Tax Fraud Lawyers in LA and went with Pedram...Glad I did! Google, Michael Jeppson

★★★★★

Pedram Ben-Cohen at Ben-Cohen Law Firm, PLC is one of the most incredible, creative, and caring attorneys I have ever dealt with. He gave us hope but also gave us the reality and worst case scenario. He fought for us tooth and nail. The attention and time Pedram put into the case was like no other. He charged us more than fair and was very reasonable in every aspect. He is not the kind of attorney that charges for every minute. I liked him very much not only as an attorney but as a person because he is very honest, is true to his integrity, and is dedicated to his clients. He loves what he does and has the passion to protect and defend his clients, which totally shows in his work and our outcome. We originally hired another attorney from a famous firm who basically did not give us much hope on our case . That is when we came to Pedram who won our case in a short amount of time and got us the outcome we were looking for. Because of Pedram and his creativeness, willingness, and dedication, he got us our favorable outcome. He is our go to attorney for sure, without a doubt. Avvo, Anonymous

★★★★★

A few years ago I had a major tax problem and I was looking for the right professional tax lawyer. I interviewed at least five experts and all of them were very professional. I am very picky. When I met Mr. Pedram Ben-Cohen, it took me no more than five minutes to decide that he was the one, and I was absolutely right with my intuition. He is very professional, knowledgeable, smart, and knows his job perfectly. In addition to all of his professional skills, as a person he is very friendly, pleasant, ready to help, and took care of me like I was his own family. I referred and recommended him to friends and family with tax problems and will continue to do so warmly to anyone. I know that he is able and will do his job the best way for his clients. He is my personal tax lawyer and expert and will remain so. Google, Shlomo Kattan

★★★★★