United States v. Neman Brothers & Associates

MEMORANDUM OPINION AND ORDER

MUSGRAVE, Judge.

I. Introduction

This case comes before the Court on Defendants’ motion for summary judgment. Defendants (“Neman Brothers” or “Neman”) claim that the case should be time barred by 19 U.S.C. § 1621 because they never received acknowledgement of their proposed waiver of the statute. In the alternative, defendants argue that the government's claim should be barred because the case was filed one year and one day after the proposed waiver period.

The government claims that the waiver was executed and returned, and copies of the waiver and a transmittal…