Michael Sangyun Kim, Andrew C. Lourie, Marcus Green, Adriana Riviere-Badell, Kobre & Kim LLP, for Plaintiff. Scott D. Musoff, Timothy G. Nelson, Gregory A. Litt, Skadden, Arps, Slate, Meagher & Flom LLP, for Third-Party Garnishee Canadian Imperial Bank of Commerce. MEMORANDUM OPINION LEWIS A. KAPLAN, District Judge. The plaintiff, the Commonwealth of the Northern Mariana Islands (" CNMI" ), is a judgment creditor as to two tax judgments obtained against the two individual defendants, the Millards