No. 22-177October Term 2022Decided Jan 23, 2023
Toth v. United States
This case involves whether civil penalties imposed by the IRS are subject to the Constitution's protection against excessive fines.
Case status
- Current stage
- Decided
- Latest event
- Decision released Jan 23, 2023
- What it's about
This case involves whether civil penalties imposed by the IRS are subject to the Constitution's protection against excessive fines. The lower court ruled that the excessive fines clause did not apply to Ms. Toth because the penalty was considered remedial rather than a criminal punishment.
Question presented
Whether civil penalties imposed by the IRS are subject to the Constitution's protection against excessive fines.
- Case path
United States Court of Appeals for the First Circuit / Decision released Jan 23, 2023
- Area
Decided Supreme Court case
Timing
Decided January 23, 2023
The Court released its decision on January 23, 2023 without hearing oral argument.
Documents
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Mar 31, 2026
- Method
- Methodology