Hughes

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 UNITED STATES OF AMERICA, Case No. 18-cv-05931-JCS

Plaintiff,

FINDINGS OF FACT AND

v. CONCLUSIONS OF LAW

REGARDING PENALTY

TIMBERLY E. HUGHES,

Defendants.

12 I. INTRODUCTION 1. Plaintiff the United States of America brought this action seeking to enforce civil penalties against Defendant Timberly Hughes, pro se, for failure to report foreign bank accounts by filing a report commonly known as an “FBAR.” The Court held a bench trial by videoconference on June 8 and 9, 2021.1 2. In a previous Findings of Fact and Conclusions of Law, the Court found that the United States failed to carry its burden to show that Hughes’s failure to file FBARs in 2010 and 2011 was “willful” within the meaning of the Bank Secrecy Act (“BSA”), but carried its burden to show that her failure to file FBARs in 2012 and 2013 was “willful” based on a standard of recklessness. See generally Findings of Fact & Conclusions of Law re Willfulness (“1st FFCL,”…