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8 1089 (Ikuta, J., dissenting). That conduct, as discussed, is account specific.

The Court also invokes a handful of “contextual clues” to support its conclusion. None of these “clues” justifies a departure from the best reading of the text.

Begin with the Government’s guidance to the public about what the BSA requires. The Court identifies a handful of statements, primarily from Internal Revenue Service (IRS) fact sheets and form instructions, indicating that a failure to file an annual FBAR may result in a penalty of up to $10,000. The Court acknowledges that these materials do not control the analysis, yet it still goes on to suggest that they cut against the Government’s interpretation.

I am surprised that the Court is moved by this administrative guidance. For one thing, even Bittner concedes that the materials do not speak directly to the question presented in this case: whether additional penalties may accrue when a person fails to report multiple accounts on a single form. Reply Brief 18; Tr. of Oral Arg. 39–40. For another, the Court neglects to mention administrative materials that endorse the Government’s per-account interpretation. See, e.g., Brief for American College of Tax Counsel as Amicus Curiae 18, 21 (identifying IRS staff guidance materials from 2008 and 2015 explaining that FBAR penalties may be assessed per account). But in any event, guidance materials add little, if anything, to the interpretive enterprise when the traditional tools of construction supply an answer.

The Court also highlights the Secretary’s regulatory decision to allow the rare covered person with 25 or more foreign financial accounts to “only provide the number of financial accounts and certain other basic information on the