United States of America v. Zidehsarai et al

Filing 42

JUDGMENT signed by District Judge Kimberly J. Mueller on 12/6/16. Behrooz Zidehsarai and Justina V. Zidehsarai are jointly and severally indebted to the United States in the for the amounts of $442,567.94 and $210,580.23 plus statutory interest and other statutory additions. (Becknal, R)

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IN THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,
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Plaintiff,
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v.
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BEHROOZ ZIDEHSARAI and
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JUSTINA V. ZIDEHSARAI,
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Defendants.
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_______________________________________)

Case No. 2:14-cv-02818-KJM-EFB
JUDGMENT IN A CIVIL CASE

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In accordance with (1) the stipulation of the parties filed December 2, 2016, (ECF 38);
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(2) the order granting the United States motion for partial summary judgment filed November
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10, 2016, (ECF 35); and (3) Rule 58(b)(2)(B) of the Federal Rules of Civil Procedure, judgment
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is entered as follows:
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1.

Behrooz Zidehsarai and Justina V. Zidehsarai are jointly and severally indebted to

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the United States in the amount of $ 442,567.94 plus statutory interest and other statutory
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additions running from October 28, 2016, which represents the unpaid balance of the federal
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individual income tax (Form 1040) liabilities assessed against Behrooz Zidehsarai and Justina V.
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Zidehsarai for the taxable years ending December 31, 2004, through and including December 31,
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2009, excluding penalties and interest on penalties for those tax years, together with accrued but
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unassessed interest and other statutory additions, together with statutory interest and other
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(Case No. 2:14-cv-02818-KJM-EFB)

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statutory additions accruing thereafter pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601,

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6621, and 6622, until the judgment is paid.

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2.

Behrooz Zidehsarai’s and Justina V. Zidehsarai’s federal individual income tax

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liabilities (Form 1040) for the taxable years ending December 31, 2004, through and including

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December 31, 2009, with the exception of penalties and interest on penalties for those tax years,

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are excepted from bankruptcy discharge in their bankruptcy case, In re Behrooz Zidehsarai and

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Justina V. Zidehsarai, case number 13-35984 (Bankr. E.D. Cal.), and any other future

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bankruptcy proceeding, pursuant to 11 U.S.C. § 523(a)(1)(C) and (a)(7).

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3.

Behrooz Zidehsarai and Justina V. Zidehsarai are jointly and severally indebted to

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the United States in the amount of $ 210,580.23 plus statutory interest and other statutory

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additions running from October 28, 2016, which represents the unpaid balance of the federal

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individual income tax (Form 1040) liabilities assessed against Behrooz Zidehsarai and Justina V.

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Zidehsarai for the taxable years ending December 31, 2010, through and including December 31,

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2012, including penalties and interest on penalties for those tax years, together with accrued but

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unassessed interest and other statutory additions, together with statutory interest and other

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statutory additions accruing thereafter pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601,

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6621, and 6622, until the judgment is paid.

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4.

Behrooz Zidehsarai’s and Justina V. Zidehsarai’s federal income tax liabilities

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(Form 1040) for the taxable years ending December 31, 2010, through and including December

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31, 2012, including penalties and interest on penalties for those tax years, are excepted from

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bankruptcy discharge in their bankruptcy case, In re Behrooz Zidehsarai and Justina V.

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Zidehsarai, case number 13-35984 (Bankr. E.D. Cal.), pursuant to 11 U.S.C. § 523(a)(1)(A) and

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(a)(7) because they are for taxes for which returns were last due within three years before the

(Case No. 2:14-cv-02818-KJM-EFB)

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date of the filing of the bankruptcy petition.

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APPROVED.

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DATED this 6th day of December, 2016.

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UNITED STATES DISTRICT JUDGE
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(Case No. 2:14-cv-02818-KJM-EFB)

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