OPINION AND ORDER ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT
THOMAS C. WHEELER, District Judge.
This case arises from a determination by the Internal Revenue Service ("IRS") that Dr. Sehat Sutardja's exercise of stock options granted by his company, Marvell Technology Group Limited, was subject to an additional tax under 26 U.S.C. § 409A (Internal Revenue Code). Section 409A provides for a 20 percent surtax plus interest on amounts received...
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