Whether the Second Circuit erred when it upheld the district court's denial of Altahawi's motion pursuant to Fed. R. Civ. P. 60(b)(5) and (6) to make a minor and non-substantive modification to the language of his consent judgment in light of the subsequent distribution fund that was set up by the SEC to award restitution to investors

QUESTION PRESENTED The question presented is: Whether the Second Circuit erred when it upheld the district court's denial of Altahawi's motion pursuant to Fed. R. Civ. P. 60(b)(5) and (6) to make a minor and non-substantive modification to the language of his consent judgment in light of the subsequent distribution fund that was set up by the SEC to award restitution to investors. The new language Altahawi sought to be added to the judgment would accurately reflect that his settlement payment qualified as restitution, which would avoid the imposition of millions of dollars of unanticipated capital gains taxes on Altahawi for gains he never received.