美國稅務法院駁回了一名納稅人的抗辯，該納稅人表示未能提交外國信託資訊而受到重罰違反了美國憲法第八修正案的超額罰款條款（Mukhi v Internal Revenue Service）。 美國國稅局對Mukhi 處以總計1100 萬美元的民事罰款，原因是他未能提交5471、3520 和3520-A 之資料來報告他在幾年內向一家外國公司和兩個外國信託轉移了超過900 萬美元一事。 不過，法院也同意 Farhy v IRS案的判決，即 IRS 不能根據 5471 表自動評估處罰。

US: Tax court rejects constitutional challenges to failure-to-file penalties

The US Tax Court has rejected a taxpayer's plea that heavy penalties for failing to file foreign trust information violated the US Constitution Eighth Amendment's excessive fines clause (Mukhi v Internal Revenue Service). The IRS had imposed total civil fines of USD11 million on Mukhi for failing to file Forms 5471, 3520 and 3520-A to report a foreign corporation and two foreign trusts to which he transferred over USD9 million over several years. However, the court also agreed with the judgment in Farhy v IRS that the IRS cannot automatically assess penalties under Form 5471.

Sources:
Greenberg Traurig
Taxlitigator