RUIZ-NAZARIO, District Judge.
This is an action by the United States to collect Federal Insurance Contribution taxes in the amount of $7,310.93 and interest thereon, assessed against Island Constructors Inc. Codefendant American Surety Company of New York executed a performance bond with Island Constructors Inc., as principal, and Nolla, Galib & Co. as obligee, Island Constructors being subcontractors of Nolla, Galib & Co. in the construction of a storm sewer...
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