Finland Financial Inc. v. United States
Opinion
Trial Court Opinion
I.
INTRODUCTION
On September 13, 2023, Plaintiff Finland Financial Inc. (“Plaintiff”) filed a Complaint for Judicial Review and Abatement of Jeopardy Assessment and Jeopardy Levy made pursuant to 26 U.S.C. § 7429 against United States of America (“Defendant”). ECF Docket No. (“Dkt.”) 1. On October 30, 2023, Plaintiff filed a Motion for Summary Adjudication. Dkt. 13. On November 13, 2023, Defendant filed an Opposition to the Motion for Summary Adjudication. Dkt 15. On November 20, 2023, Plaintiff filed a Reply. Dkt. 16. On November 22, 2023, Plaintiff filed a Request for Oral Argument and Presentation of Evidence and Live Testimony. Dkt. 19. On November 27, 2023, Defendant filed a Response to Plaintiff’s Request for Oral Argument and Presentation of Evidence and Live Testimony. Dkt. 20. The Court finds this matter appropriate for resolution without oral argument. See FED. R. CIV.P. 78(b); L.R. 7-15. For the reasons stated below, Plaintiff’s Motion for Summary Adjudication is DENIED. /// /// /// ///
II.
RELEVANT FACTS
A. Indictment of Plaintiff’s Corporate Officers for Offenses Arising Under the Coronavirus Aid, Relief, and Economic Security Act