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"This is an action arising under the employer sanctions provisions of the Immigration and Nationality Act (INA), as amended by the Immigration Reform and Control Act of 1986 (IRCA), 8 U.S.C. § 1324a (2006). The Department of Homeland Security, Immigration and Customs Enforcement (ICE) filed a complaint alleging that El Azteca Dunkirk, Inc. engaged in twenty violations of the Act, for which it sought penalties in the amount of $11,000. ... It is unclear why random assertions as to illegal conduct on the part of present or former owners of the business were included in the memorandum. No specific evidence was offered to support these assertions and they have not been linked with any particular statutory factor. They are accordingly disregarded. The record here does not support enhancement of the government’s baseline penalties on the bases requested. Were I approaching the question de novo, a somewhat higher penalty would be assessed, but here there is no compelling reason not to give the company the benefit of the government’s original baseline penalty without the enhancements. ... El Azteca Dunkirk is liable for twenty violations of 8 U.S.C. § 1324a(b) and is directed to pay penalties in the amount of $2200." - Matter of El Azteca Dunkirk, Inc., Mar. 13, 2013.