11. Plaintiff brings claims for relief pursuant to the Federal Rules of Civil Procedure  (“F.R.C.P.”) Rule 23, on behalf of all employees who were paid their wages in cash employed by  Defendants on or after the date that is six years before the filing of the Complaint in this case as  defined herein (the “Class Period”).    12. All said persons, including Plaintiff, are referred to herein as the “Class.” The Class  members are readily ascertainable. The number and identity of the Class members are  determinable from the records of Defendants. For purposes of notice and other purposes related  to this action, their names and addresses are readily available from Defendants. Notice can be  provided by means permissible under F.R.C.P. 23.   13. The proposed Class is so numerous such that a joinder of all members is  impracticable, and the disposition of their claims as a class will benefit the parties and the Court.  Although the precise number of such persons is unknown because the facts on which the  calculation of that number rests presently within the sole control of Defendants, there is no doubt  that there are more than forty (40) members of the Class.    15. Plaintiff is able to fairly and adequately protect the interests of the Class and have  no interests antagonistic to the Class. Plaintiff is represented by attorneys who are experienced  and competent in both class action litigation.   17. There are questions of law and fact common to the Class which predominate over  any questions affecting only individual class members, including:  a) Whether Defendants employed Plaintiff and the Class.  b) Whether Defendants failed to withhold taxes from the wages of Plaintiff and the  Class.    c) Whether Defendants provided Plaintiff and the Class with accurate tax  statements for each tax year that they worked;   18.  Plaintiff, JORGE PACHECO was employed by Defendants as a dishwasher from in  or around July 2015 until in or around September 2017.      19. From the commencement of his employment by Defendants in or about July 2015  to in or about September 2017, Plaintiff PACHECO was employed by Defendants to work for  both of Defendants’ Penn Station Chickpea Restaurant locations. During his employment,  Plaintiff was routinely transferred between the two locations in Penn Station, pursuant to  instructions of Defendants and of managerial employees of Chickpea, on an as needed basis,  until his termination in September 2017.   20.  Throughout his entire employment, Plaintiff PACHECO was paid in cash, and  was not given any form of wage statement when he received his pay.    21.  Defendants failed to withhold any of Plaintiff’s wages for tax purposes.    23. Defendants knew or should have known that they had a legal duty to withhold taxes  from all of Plaintiff’s earnings and to provide Plaintiff with accurate W-2 tax statements for each  tax year during which Plaintiff worked.   24.  Defendants’ actions were willful, and showed reckless disregard for the provisions  of the Internal Revenue Code.   25. Defendants had a legal obligation to file accurate tax statements with the IRS.  26. Plaintiff realleges and reavers Paragraphs 1 through 25 of this class action  Complaint as if fully set forth herein.   27. By failing to provide Plaintiff and the Collective Action with accurate IRS Forms  W-2 for all of the tax years during which they were employed by Defendants, and failing to  properly record, account for, and report to the IRS all monies paid to Plaintiff and the Class as  compensation for all of the work Plaintiff and the Class performed during the course of their  employment with Defendants, and failing to withhold amounts listed on W-2 forms as monies  withheld, Defendants filed fraudulent information returns with the IRS, in violation of 26 U.S.C.  § 7434.     CIVIL DAMAGES FOR FRAUDULENT FILING OF INFORMATION RETURNS   UNDER 26 U.S.C. § 7434(a)  