Sananikone v. United States of America

Filing 214

ORDER signed by Judge Kimberly J. Mueller on 10/18/2011 CONFIRMING bench order issued on the first day of trial, 10/18/2011. The Court DECLINES to list any combination of the wide range of factors set for the proposed verdict form on the verdict form. (Zignago, K.) Modified on 10/19/2011 (Zignago, K.).

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IN THE UNITED STATES DISTRICT COURT

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FOR THE EASTERN DISTRICT OF CALIFORNIA

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PUONGPUN SANANIKONE,
Plaintiff,

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vs.

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No. CIV-S-07-1434 KJM KJN

UNITED STATES OF AMERICA,
Defendant,

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vs.

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PAUL TA, et al.,

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This order confirms a bench order issued on the first day of trial, October 18,

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ORDER

Counterclaim Defendants.

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2011.
Sananikone has submitted a general verdict with special interrogatories under

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Fed. R. Civ. P. 49(b). Whether to give such a verdict is within the trial court’s discretion.

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Cancellier v. Federated Department Stores, 672 F.2d 1312 (9th Cir. 1982). A general verdict

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with special interrogatories is returned “upon one or more issues of fact the decision of which is

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necessary to a verdict.” Zhang v. American Gem Seafoods, Inc., 339 F.3d 1020, 1031 (9th Cir.

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2003).
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Sananikone has asked the jury to answer interrogatories corresponding to factors

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developed in the case law for determining whether a person is “responsible” within the meaning

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of 26 U.S.C. section 6672. The Ninth Circuit has recognized several factors “relevant to whether

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an individual” is a responsible party. United States v. Jones, 33 F.3d 1137, 1140 (9th Cir. 1994),

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but the ultimate issue of fact necessary to the verdict is whether the party is responsible.

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Plaintiff has not cited to authority requiring that the wide range of factors set forth in his

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proposed verdict form be identified by the jury in returning the verdict. Given the range of

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factors relevant to the determination, the court declines to list any combination of these on the

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verdict form.

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DATED: October 18, 2011.

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UNITED STATES DISTRICT JUDGE

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