LAMPRECHT v. COMMISSIONER OF INTERNAL REVENUE

No. 22-1308.

JOHANNES LAMPRECHT AND LINDA LAMPRECHT, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided April 23, 2024.


Attorney(s) appearing for the Case

Lloyd De Vos argued the cause for appellants. With him on the briefs was Robert F. Ruyak .

Robert J. Branman , Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the brief was Arthur T. Catterall , Attorney.

Opinion for the Court filed by WALKER.


Johannes Lamprecht and his wife Linda are Swiss citizens. In 2006 and 2007, the couple lived in the United States. Each year, they underreported their taxable income by telling the Internal Revenue Service they had no foreign bank accounts. In fact, they had millions in a Swiss bank called UBS.

It looked like the Lamprechts...

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