Anthony Menendez, formerly Halliburton’s director of technical accounting research and training, filed a complaint with a Department of Labor administrative law judge (ALJ) in Louisiana. He claimed that Halliburton retaliated against him in violation of the whistleblower provisions of the Sarbanes-Oxley Act after he reported to the Securities and Exchange Commission (SEC) his concerns about the company’s accounting practices. An email drafted by Halliburton’s general counsel and circulated around the company had identified Menendez as the person who initiated the SEC investigation. As a result, Menendez claimed he was severely ostracized and was forced to resign. In December 2011, the ALJ awarded Menendez $30,000 in damages for emotional distress and reputational harm.