Saydam

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 UNITED STATES OF AMERICA, Case No. 22-cv-07371-DMR

Plaintiff, ORDER ON PLAINTIFF'S MOTION v. FOR RECONSIDERATION

TUNCAY SAYDAM, Re: Dkt. No. 42 Defendant.

Plaintiff United States of America (“the Government”) brings this case against Defendant Tuncay Saydam alleging that, from 2013 to 2017, Saydam willfully failed to comply with U.S. tax laws requiring him to annually report his foreign bank accounts in a Report of Foreign Bank and Financial Accounts (“FBAR”). 31 U.S.C. § 5314; 31 C.F.R. §§ 1010.306(c), 1010.350(a). On July 12, 2024, the court denied the Government’s motion for summary judgment on the issue of whether Saydam’s violation of the statute was willful. [Docket No. 41 (MSJ Order).] On August 26, 2024, the Government moved for leave to file a motion for reconsideration of the summary judgment order. [Docket No. 42 (Mot.).] The court granted the motion for leave and construed the motion as the…