148 F. Supp.2d 1069 UNITED STATES OF AMERICA, Plaintiff, v. JAMES M. BOYCE, Jr., a.k.a. JAMES M. BOYCE et al., Defendants. Civil No. 99cv0003-L(POR), [Docket No. 160]United States District Court, S.D. California. February 15, 2001 Order Amending Opinion April 27, 2001 West Page 1070 Henry C. Darmstadter, U.S. Department of Justice, Tax Division, Washington, DC, […]