Travis Nix and Tyler Martinez note, “Not every foreign bank account is a vehicle for tax evasion, and the IRS shouldn’t be able to impose huge fines for honest mistakes” (“The IRS and the Eighth Amendment,” op-ed, Nov. 2). While the Supreme Court shouldn’t miss this opportunity to “bring some sanity to an already-bewildering tax code,” Congress should also take notice. U.S. citizens living abroad have voiced concerns over foreign bank account report (FBAR) requirements for years. Much like the broader reporting under the Bank Secrecy Act, the FBAR requirement punishes Americans not for engaging in criminal activity, but for the possibility that they might be doing so. No matter what the Supreme Court does, it’s time for Congress to re-evaluate the Bank Secrecy Act.