United States v. Sterling Islands, Inc.

James O. Browning, UNITED STATES DISTRICT JUDGE

THIS MATTER comes before the Court on the Defendants' Joint Opposed Rule 12(b) Motion to Dismiss Counts 2 and 3, and to Partially Dismiss Count 1, of the Indictment, filed February 15, 2019 (Doc. 34)("Motion"). The primary issues are: (i) whether, under 18 U.S.C. § 545, a regulation promulgated by the United States Department of the Treasury (the "Treasury Department") constitutes a law for the purposes of 18 U.S.C. § 545's "contrary to law" element, 18 U.S.C. § 545 ; (ii) whether, if a regulation can constitute a law for the purposes of 18…