AND NOW, this 12th day of January, 2012, upon consideration of the motion to release assets for income tax obligations (Doc. 24) filed by defendant Serge Sivchuk ("Sivchuk"), on November 15, 2011, wherein Sivchuk requests that the court modify the consent preliminary injunction (Doc. 14) entered into in this case by the parties and release frozen assets sufficient to cover Sivchuk's 2010 Federal and State income tax obligations,*fn1 and the court noting that in the instant matter the government alleges that Sivchuk defrauded the Medicare Program of an amount possibly in excess of $4,000,000, and it appearing that in cases of alleged fraud courts may freeze assets pending the completion of legal proceedings, see Commodity Futures Trading Comm'n v. Am. Metals Exch. Corp., 991 F.2d 71, 79 (3d Cir. 1993) (noting that "a freeze is designed to preserve the status quo by preventing the dissipation and diversion of assets"), but that a defendant "should not be unduly hindered in fulfilling his just governmental obligations while trial is pending," United States v. Madeoy, 652 F. Supp. 371, 377 (D.D.C. 1987), and the court finding that the instant matter is distinguishable from other cases releasing frozen assets to satisfy tax obligations,*fn2 and the court concluding that keeping the assets frozen would not, as Sivchuk claims, effectuate a "nonsensical result" of requiring Sivchuk to violate the law by nonpayment of state and federal taxes, but would rather prevent Sivchuk from being relieved of his personal income tax liability to the federal government through the use of assets allegedly fraudulently obtained from the federal government, it is hereby ORDERED that the motion to release assets for income tax obligations (Doc. 24) is DENIED.