Strojnik v. Costar Realty Information, Inc. et al

Filing 189

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Strojnik v. Costar Realty Information, Inc. et al Doc. 189 1 2 3 4 5 6 7 DIANE J. HUMETEWA United States Attorney G. PATRICK JENNINGS Trial Attorney, Tax Division U.S. Department of Justice PO Box 683 Ben Franklin Station W ashington DC 20044-0683 Telephone: (202) 307-6648 Facsimile: (202) 307-0054 Guy.P.Jennings@usdoj.gov Attorneys for the United States of America 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 The United States submits this motion for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. The United States contends that there is no genuine issue of material fact and that the United States is entitled to judgment as a matter of law on the two issues presented in this case. First, agents of the Internal Revenue Service had a good faith belief that the collection of tax from William G. W adman, V, was in jeopardy. Therefore, the jeopardy levy executed against Wadman in April of 2005 by the Internal Revenue Service was reasonable under the v. UNITED STATES OF AMERICA and INTERNAL REVENUE SERVICE, Defendants. AND CONSOLIDATED CASES GOLDEN WEST HOLDINGS TRUST; Plaintiff, Case No. 05-2237 PHX SMM (LEAD) Case No. 05-2239 PHX JAT (CONS.) Case No. 05-2238 PHX JAT (CONS.) UNITED STATES' MOTION FOR SUMMARY JUDGMENT IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF ARIZONA Dockets.Justia.com 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 circumstances. Second, two entities, Golden West Holdings Trust and Tri-Star Real Estate Investment Trust, are nominees, alter egos, or mere conduits of Wadman. Therefore this Court lacks jurisdiction to hear the claims of wrongful levy by Golden W est Holdings Trust and Tri-Star Real Estate Investment Trust, because they are in fact the taxpayer, William G. Wadman. This motion is supported by a memorandum of points and authorities, a separate statement of material facts, and the Declarations of Karen Bloxham, Calvin Byrd, G. Patrick Jennings, and Avram Salkin, submitted herewith. DIANE J. HUMETEWA United States Attorney Dated: September 26, 2008 /s/ G. Patrick Jennings G. PATRICK JENNINGS Trial Attorney, Tax Division U.S. Department of Justice Post Office Box 683 Ben Franklin Station W ashington, D.C. 20044 Telephone: (202) 307-6648 -2-

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