GS needs a CPA and a Lawyer . Things are black and white, Judge even can clearly see it. But its up to GS counsel to expose them.
They don't know name of any employees, details, which state , what they work, show their W4 forms, salary slips, last year compensation, IRS tax records, state withholding form( if tax not paid), their payroll companies, tons of questions ..
they will get exposed .