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 RECALCULATED

TIMBERLY E. HUGHES, PENALTY 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” as required by the Bank Secrecy Act (“BSA”) and its implementing regulation. The Court held a bench trial on June 8 and 9, 2021.1 2. The Court previously determined that Hughes willfully failed to file FBARs for the years 2012 and 2013 and remanded for further administrative proceedings regarding calculation of penalties for those years. The United States recalculated penalties in accordance with the Court’s previous determinations and now moves for judgment against Hughes in the amount of $343,298.24.…