At any rate, the Court concluded, the federal tax lien had priority over the alleged Windsor I mortgage, since the U.S. filed its tax lien and Windsor I had never recorded it.

FORBES: Bill 'Bulletproof A$$et Protection' Reed's Complex Plan Pierced By Nominee And Alter Ego Theories

The case involving ABB is the latest in a slew of FCPA criminal actions filed by the Department of Justice, which has made enforcing the act a top priority.

FORBES: ABB Entangled In Corruption Case