United States v. Hughes

1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 7 UNITED STATES OF AMERICA, Case No. 18-cv-05931-JCS 8 Plaintiff, FINDINGS OF FACT AND 9 v. CONCLUSIONS OF LAW REGARDING WILLFULNESS 10 TIMBERLY E. HUGHES, Defendants. 11 12 13 I. INTRODUCTION 14 1. Plaintiff the United States of America brought this action seeking to enforce civil 15 penalties against Defendant Timberly Hughes, pro se, for failure to report foreign bank accounts 16 by filing a report commonly known as an “FBAR.” The Court held a bench trial by 17 videoconference on June 8 and 9, 2021.1 18 2. This…