United States v. Ott

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION UNITED STATES OF AMERICA, Plaintiff, Case No. 18-cv-12174 v. U.S. DISTRICT COURT JUDGE GERSHWIN A. DRAIN DENNIS R. OTT, Defendant. ______________ / OPINION AND ORDER ON FINDINGS OF FACT AND CONCLUSIONS OF LAW I. INTRODUCTION On July 12, 2018, Plaintiff United States of America filed the instant action against Defendant Dennis Ott (“Ott”). ECF No. 1. The United States seeks to collect civil penalties for Ott’s failure to file a Report of Foreign Bank and Financial Accounts (“FBAR”) for the years 2007, 2008, and 2009.…