Case 1:10-cv-02031-DLI-JMA Document 323 Filed 04/08/14 Page 1 of 3 PageID #: 9251

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK ---------------------------------------------------------------X U.S. SECURITIES & EXCHANGE ) COMMISSION, et al. ) ) Plaintiffs, ) v. ) ) Case No. 1:10-cv-02031-DLI-JMA SPONGETECH DELIVERY SYSTEMS, et al. ) ) Defendants. ) ---------------------------------------------------------------X CLAIMANT UNITED STATES OF AMERICAS AMENDED MOTION FOR DISBURSEMENT OF FUNDS Claimant United States of America (on behalf of its agent the Internal Revenue Service) submits this amended motion for disbursement of funds to correct the amount owed to the United States which was previously reported in our motion for disbursement of funds filed on February 26, 2014 (Docket Entry No. 320.) The United States requests that this Court issue an order directing the disbursement of $185,452.86 from the Court Registry Investment System Account (CRIS Account) to the government. This amount represents the following: (1) unpaid employment taxes, penalties, and accrued interest through March 14, 2014, for BusinessTalk Radio.net Acquisition Corp. for the tax periods ended March 31, 2011, September 30, 2011, and March 31, 2012, through September 30, 2013; unemployment taxes, penalties and accrued interest through March 14, 2014, for BusinessTalk Radio.net Acquisition Corp. for the tax period ended December 31, 2012; (3) employment taxes, penalties and accrued interest through March 14, 2014, for Greenwich Broadcasting Corp. for the tax periods March 31, 2012, through September 30, 2013; and (4) unemployment taxes, penalties and accrued interest through March 14, 2014, for Greenwich Broadcasting Corp. for the tax period ended December 31, 2012. An affidavit of debt is

Case 1:10-cv-02031-DLI-JMA Document 323 Filed 04/08/14 Page 2 of 3 PageID #: 9252

attached as Exhibit 1. We assert that statutory interest continues to accrue on this balance after March 14, 2014. We continue to rely on our memorandum of law in support of our motion for disbursement of funds that was previously submitted (Docket Entry No. 320-1) with the exception of the dollar amounts of the unpaid liabilities reported therein that have been updated in the attached Exhibit 1. Respectfully submitted, KATHRYN KENEALLY Assistant Attorney General U.S. Department of Justice Tax Division /s/ Lisa L. Bellamy LISA L. BELLAMY (LB2923) Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 55 Ben Franklin Station Washington, D.C. 20044 Telephone: (202) 307-6416 Facsimile: (202) 514-5238 E-Mail: Lisa.L.Bellamy@usdoj.gov

Case 1:10-cv-02031-DLI-JMA Document 323 Filed 04/08/14 Page 3 of 3 PageID #: 9253

CERTIFICATE OF SERVICE I CERTIFY that on April 8, 2014, I electronically filed the foregoing Claimant United States of Americas Amended Motion for Disbursement of Funds and the accompanying Exhibit 1 with the Clerk of the Court using the CM/ECF system. Notice of this filing will be sent by e-mail to all parties registered to receive electronic notification. I have mailed by First Class United States mail, postage prepaid, the foregoing document to the following: G. Randy James The James Law Group, PL 4320 S. MacDill Avenue, Suite K Tampa, FL 33611 Counsel for Interested Party John Patchcoski

Parties may access this filing through the Court's CM/ECF System. /s/ Lisa L. Bellamy LISA L. BELLAMY (LB2923) Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 55, Ben Franklin Station Washington, D.C. 20044-0055 Tel.: (202) 307-6416 Fax: (202) 514-5238 e-mail: Lisa.L.Bellamy@USDOJ.gov