Goldsmith

INTRODUCTION

Plaintiff, the United States of America (“Plaintiff” or the “Government”), with the 191! authorization of the Secretary of the Treasury, see U.S.C. § 3711(g)(4)(C), and at the 20|| direction of the Attorney General of the United States, brings this action to collect from the Defendant, Robert Goldsmith (“Defendant” or “Mr. Goldsmith”), an outstanding civil penalty pursuant to U.S.C. § 5321(a)(5) for failure to timely file Reports of Foreign 231! Bank and Financial Accounts (“FBARs”) for the 2008, 2009, and 2010 calendar years. First Amended Complaint, ECF No. 3 (“FAC”) at 1,! Before the Court is the Government’s Motion to Amend Judgment (the “Motion’’). ECF No. 19. The Motion was submitted on the papers without oral argument pursuant to Unless otherwise indicated, all page number references are to the ECF-generated page number contained in the header of each ECF-filed document. all

Civil Local Rule 7.1(d)(1) and Rule 78(b) of the Federal Rules of Civi 2|| No. 30. After considering the papers submitted, supporting documentatic 3|| law, the Court DENIES the Government’s Motion. 41. BACKGROUND …