UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK ------------------------------------x

UNITED STATES OF AMERICA,

Plaintiff, MEMORANDUM & ORDER 21-CV-2757(EK)(PK) -against-

DAVID SINYAVSKIY,

Defendant.

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ERIC KOMITEE, United States District Judge: This case involves allegations that the defendant failed to report his interest in a foreign bank account as required by

and the regulations promulgated thereunder. The Court has received Magistrate Judge Peggy Kuo’s Report and Recommendation (“R&R”) dated July 29, 2022. ECF No. 12. Judge Kuo recommends that the Court grant Plaintiff’s motion for default judgment and that Plaintiff be awarded $85,559.18 in penalties for failing to file timely Reports of Foreign Bank and Financial Accounts (called “FBAR” reporting). She further recommends that Plaintiff be awarded late-payment penalties authorized by regulation and specified interest. R&R 10. Neither party has filed objections and the time to do so has expired. Accordingly, the Court reviews the R&R for clear error on the face of the record. See Advisory Comm. Notes to Fed. R. Civ. P. 72(b); accord State Farm Mut. Auto. Ins. Co. v. Grafman,

(E.D.N.Y. 2013). Having reviewed the record, I find no clear error and therefore adopt

the R&R in its entirety. Thus, Plaintiff’s motion for default judgment is GRANTED. Plaintiff is awarded (1) a lump sum in the amount of $85,559.18, consisting of annual penalties for failing to make timely FBAR reports pursuant to

and

(a), accrued pre-judgment interest for the period May 23, 2019 through July 25, 2022, and late-payment penalties under

(e)(2) and

(a), 901.9; (2) additional pre-judgment interest for the period from July 26, 2022 through the date judgment is entered in this case, to be calculated in accordance with

(a)(1); (3) post- judgment interest pursuant to

(a), accruing from

the date of entry of judgment until the date judgment is paid in full; and (4) any additional late-payment penalties pursuant to

(e)(2) and

(a), 901.9, accruing from July 26, 2022 until the date judgment is paid in full. R&R 10. The Clerk of Court is respectfully directed to enter judgment and close the case.

SO ORDERED.

/s/ Eric Komitee__________ ERIC KOMITEE United States District Judge

Dated: September 30, 2022 Brooklyn, New York