Publication Date: 2021-07-19
Practice Area: Banking and Finance Laws | Tax | White Collar Crime
Industry: Federal Government
Court: U.S. Court of Appeals for the Second Circuit
Judge: Circuit Judge Amalya Kearse
Attorneys: For plaintiff: For Plaintiff-Appellee: Richard E. Zuckerman, Principal Deputy Assistant Attorney General, Joshua Wu, Deputy Assistant Attorney General, Francesa Ugolini, Geoffrey J. Klimas, Attorneys, Tax Division, Department of Justice, Washington, D.C.; Seth D. DuCharme, Acting United States Attorney for the Eastern District of New York, New York, New York, on the brief, Julie Ciamporcero Avetta, Tax Division, Department of Justice, Washington, D.C.
for defendant: For Defendants-Appellants: Daniel G. Strickland, Eversheds Sutherland (US), Washington, D.C., on the brief, James N. Mastracchio, Washington, D.C.
Case Number: 19-3920
Government Entitled to $4M Penalty; 1987 Regulation Superseded by Statute's 2004 Amendment