"Presently pending is ICE’s motion for summary decision. While no formal response was filed to the motion, the respondent filed financial information as well as hire and termination dates for its employees as previously requested. The letter of transmittal providing that information states that most of the company’s assets have been turned over to the Bank of America, that the company is basically no longer operating, and that it remains open only “to finalize legal matters.” The government has not challenged these assertions, but respondent has not offered evidence to support them. ... The penalties the government requested are very near the maximum permissible, and appear disproportionate to the current size and status of the employer. ... They will accordingly be adjusted to an amount closer to the mid-range of permissible penalties. ... The total penalty is $14,500." - USA v. Seven Elephants Distributing Corp., Mar. 18, 2013.