MEMORANDUM OPINION
JAMES E. BOASBERG, District Judge.
More than six years ago, Plaintiff Peter Ross pled guilty to tax evasion resulting from his failure to pay employment taxes on behalf of Spectrum Ltd., an acrylic-furniture company he solely owned. As a result of the plea, Ross was ordered to serve 60 months of probation and pay $203,651.43 in restitution. Independent of the plea, he was also assessed approximately $146,000 in civil penalties under...
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