Coin Center is appealing a previous ruling by the U.S. District Court for the District of North Florida, which ruled that Tornado Cash created indirect benefits for foreign individuals and entities, which can be defined as financial interests sanctioned by the Office of Foreign Assets Control (OFAC). Jeffrey S. Hetzel, legal counsel at Coin Center, told the 11th Circuit Court of Appeals: "The easiest way to resolve this case is to find that there was no foreign property in the plaintiff's transaction. The district court must remove the word property from the statute." Mr. Hetzel said: "The government said on appeal that the software posted to the banned address was property, but that the software was non-proprietary code and could not be owned, controlled or altered in any way by anyone on the planet."