A verified complaint submitted to the court functions not only as a legal pleading but also as a negotiable debt instrument and a special deposit, as established under 28 U.S.C. §§ 2041, 2042, and 2045. Additionally, it is classified as a financial asset governed by 12 U.S.C. § 1813(l)(1), 31 U.S.C. § 1321(a)(62), and 31 U.S.C. § 3302. Courts operate as depository institutions, responsible for receiving, managing, and investing funds, with all case-related deposits held in trust by the U.S. Treasury. Furthermore, under 26 U.S.C. §§ 1271-1275, a verified complaint qualifies as an Original Issue Discount (OID) security, mandating proper financial reporting. Every legal case is effectively a commercial transaction, in which funds, securities, and judgments are recorded and managed within the court’s custodial accounts. Understanding a verified complaint as a financial obligation allows for proper accounting and the reclamation of funds through the use of IRS Forms 1099-A and 1099-OID, thereby ensuring transparency and compliance with federal financial regulations.