Kurotaki v. United States

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF HAWAI‘I OSAMU KUROTAKI, Civil No. 22-00063 MWJS-WRP Plaintiff, ORDER ON DEFENDANT’S MOTIONS IN LIMINE NOS. 3 AND 4 vs. UNITED STATES OF AMERICA, et al., Defendants. INTRODUCTION Osamu Kurotaki, a Japanese national and U.S. legal permanent resident, allegedly failed to report several foreign bank accounts to the Internal Revenue Service (IRS). The IRS generally requires all “U.S. persons”—a category that includes legal permanent residents—to report such accounts. In this suit, the government seeks to hold Kurotaki liable for monetary…