It’s 2 a.m. and I finally found the answer I’ve been looking for for days. I could not understand why an opposing counsel was so confident that the statute of limitations for the fine his client (the government) is requiring my client to pay is five years, when every regulation I’ve seen in the last fifteen years sets it at four years. It turns out that this branch of government has its own regulation and it is actually five years. But I also found a loophole for this particular type of fine, so I can go to bed (for a very few hours) with a grin on my face. I can still win this.