OPINION
GOLDBERG, Judge.
This matter is before the Court on defendant Shabahang Persian Carpets, Ltd.'s ("Shabahang") motion to join the U.S. Internal Revenue Service ("IRS") as an additional party to this action pursuant to USCIT R. 19. Plaintiff, the United States on behalf of the U.S. Customs Service ("Customs" or "the government"), initiated this case to recover penalties from defendant for allegedly undervaluing merchandise entered between 1984...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.