Shasta Strategic Investment Fund LLC et al v. United States of America

Filing 133

STIPULATION AND ORDER AS MODIFIED re (132 in 3:04-cv-04264-JW) STIPULATION WITH PROPOSED ORDER TO EXTEND DEADLINES filed by Tom Gonzales. Signed by Judge James Ware on 3/12/12. (sisS, COURT STAFF) (Filed on 3/12/2012)

Case3:04-cv-04264-JW Document132 Filed03/08/12 Page1 of 7

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Attorneys for Birch Ventures, LLC
and Voltaire, LLC

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Judge Ja

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UNITED STATES DISTRICT COURT

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MARTIN A. SCHAINBAUM (CSB # 37257)
BRYANT W.H. SMITH (CSB #250035)
ANDREW D. ALLEN (CSB #269502)
MARTIN A. SCHAINBAUM, PLC
351 California Street, Suite 800
San Francisco, CA 94104
Telephone:
[phone]
Fax:
[phone]
Email:
[e-mail]

UNIT
ED

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FOR THE NORTHERN DISTRICT OF CALIFORNIA

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C

SAN FRANCISCO DIVISION

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SHASTA STRATEGIC INVESTMENT
) Case No.: C-04-4264-JW
FUNDS, LLC; AND PRESIDIO GROWTH, )
LLC (Tax Matters Partner),
) Related to Case Nos. C-04-4309-JW, C-04) 4310-JW, C-04-4398-JW, C-04-4399-JW, CPetitioners,
) 04-4964-JW, C-05-1123-JW, C-05-02835-JW,
) and C-05-3887-JW
vs.
)
) STIPULATION AND PROPOSED ORDER
UNITED STATES OF AMERICA
) EXTENDING DEADLINES
)
Respondent.
)
)
)
)

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Pursuant to Civil Local Rule 6-2, Intervenors David Soward and Voltaire, LLC, and Tom

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Gonzales and Birch Ventures, LLC, request an extension of deadlines contained in the Court’s

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September 28, 2011 Order Extending Deadlines (Dkt. No. 130). Respondent and Petitioners have

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no objection to Intervenors’ request for an extension of deadlines. In support of this request

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Intervenors submit the following:

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Stipulation and Proposed Order
(No. C-04-4264-JW)
-1-

Case3:04-cv-04264-JW Document132 Filed03/08/12 Page2 of 7

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1.

Intervenors request a three month extension to allow sufficient time to review discovery

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recently produced by Respondent on January 31, 2012, February 14, 2012, and February 24,

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2012, and to allow for counsel to adequately prepare for the trial of this complicated, complex

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tax case.

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2.

The Court’s September 28, 2011 Order established the following deadlines and court

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dates:
Disclosure of Expert Witnesses
(63 days prior to close of discovery)
Disclosure of Rebuttal Experts
(49 days prior to close of discovery)
Preliminary Pretrial Conference Statements
(10 days before Preliminary Pretrial Conference)
Preliminary Pretrial Conference)
(app. 30 days before the close of discovery)
Last Date for Hearing Motions to Exclude Expert
Testimony (42 days after both expert and rebuttal expert
disclosures on a Monday)
Close of All Discovery
Last Date for Hearing Dispositive Motions
(appr. 60 days after close of discovery)

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March 12, 2012
March 26, 2012
April 6, 2012
April 16, 2012
May 7, 2012

May 14, 2012
July 9, 2012

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3.

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Soward and Voltaire, LLC, and Tom Gonzales and Birch Ventures, LLC, in this complex,

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Martin A. Schainbaum, A Professional Law Corporation, represents Intervenors David

complicated civil tax case. See attached Declaration of Martin A. Schainbaum, at ¶ 1.

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4.

On or about January 31, 2012, the aforementioned law corporation received voluminous

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discovery from W. Carl Hankla, Trial Attorney, Tax Division, contained in an electronic thumb

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drive. This discovery in its electronic status was hand-delivered by Internal Revenue Service

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(“IRS”) Supervisory Agent, Robert Gee, and consisted of thousands of pages and images

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contained in one thumb drive. See attached Declaration of Martin A. Schainbaum, at ¶ 2.

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Stipulation and Proposed Order
(No. C-04-4264-JW)
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Case3:04-cv-04264-JW Document132 Filed03/08/12 Page3 of 7

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5.

On or about February 14, 2012, the aforementioned law corporation received

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supplemental voluminous discovery in the form of one CD from Adair F. Boroughs, Trial

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Attorney, Tax Division, Washington, D.C. This discovery consisted of approximately 2500

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images and approximately 718 pages. See attached Declaration of Martin A. Schainbaum, at ¶ 3.

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6.

On or about February 27, 2012, the aforementioned law corporation received

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supplemental voluminous discovery in the form of two DVD’s from Adair F. Boroughs, Trial

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Attorney, Tax Division, Washington, D.C. See attached Declaration of Martin A. Schainbaum, at

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¶ 4.

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7.

Intervenors, Birch Ventures, LLC, Tom Gonzales, and Voltaire, LLC, request that the

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deadlines and Court dates contained in the Court’s September 28, 2011 Order be extended by
approximately three months, resulting in the following schedule1:

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Disclosure of Expert Witnesses
(63 days prior to close of discovery)
Disclosure of Rebuttal Experts
(49 days prior to close of discovery)
Preliminary Pretrial Conference Statements
(10 days before Preliminary Pretrial Conference)
Preliminary Pretrial Conference
(app. 30 days before the close of discovery)
Last Date for Hearing Motions to Exclude Expert
Testimony (42 days after both expert and rebuttal expert
disclosures on a Monday)
Close of All Discovery
Last Date for Hearing Dispositive Motions
(appr. 60 days after close of discovery)

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June 11, 2012
June 25, 2012
July 6, 2012
July 16, 2012
August 6, 2012

August 13, 2012
October 9, 2012

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Previous Time Modifications

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8.

This Court previously granted stipulated requests to extend time to file answers in some

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All dates have been moved forward 91 days from the Court’s September 28, 2011 Order, with
the exception of the October 9, 2012 date for the Last Date for Hearing Dispositive Motions.
Since October 8, 2012 is Columbus Day, a federal holiday, the date is moved forward one
additional day to October 9, 2012.
Stipulation and Proposed Order
(No. C-04-4264-JW)
-3-

Case3:04-cv-04264-JW Document132 Filed03/08/12 Page4 of 7

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of these related cases. Shasta Strategic Investment Fund, LLC, v. United States, Case No. 04-

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4264 (N.D. Cal.), Dkt. Nos. 13, 18; Belford Strategic Investment Fund, LLC v. United States,

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Case No. 04-4309 (N.D. Cal.), Dkt. Nos. 8, 11; Princeton Strategic Investment Fund, LLC v.

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United States, Case No. 04-4310 (N.D. Cal.), Dkt. Nos. 11, 15; Sanford Strategic Investment

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Fund, LLC v. United States, 04-4398 (N.D. Cal.), Dkt. Nos. 9, 12; Olympus Strategic Investment

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Fund, LLC, v. United States, Case No. 04-4399 (N.D. Cal.), Dkt. Nos. 9, 13; Sill Strategic

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Investment Fund, LLC v. United States, Case No. 04-4964 (N.D. Cal.), Dkt. Nos. 10, 13.

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Compel 30(b)(6) Deposition. Dkt. No. 48.

This Court previously granted Petitioners’ Motion to Shorten Time to Hear Motion to

This Court granted Respondent’s motion to stay these related cases on November 7,

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2005, due to parallel criminal proceedings. Dkt. No. 95. This Court granted a subsequent motion

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to stay these related cases on October 2, 2006. Dkt. No. 103. This Court lifted the stay on June 9,

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2011. Dkt. No. 124.

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to Respondent’s Motion for Summary Judgment in Princeton Strategic Investment Fund, LLC v.

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United States, Case No. 04-4310 (N.D. Cal.), Dkt. No. 37.

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12.

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September 28, 2011. Dkt. No. 130.

This Court previously granted a stipulated request to enlarge time for briefing in response

This Court previously granted Respondent’s Stipulation and Proposed Order on

Effect on the Schedule for the Case

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13.

The requested extension would extend all deadlines in the case by approximately three

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months.

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Stipulation and Proposed Order
(No. C-04-4264-JW)
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Case3:04-cv-04264-JW Document132 Filed03/08/12 Page5 of 7

NOW, THEREFORE, IT IS AGREED AND STIPULATED by the parties, subject to an

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order of the Court that the deadlines and Court dates contained in the Court’s September 28,

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2011 Order be extended by approximately three months, resulting in the following schedule2:
Disclosure of Expert Witnesses
June 11, 2012
(63 days prior to close of discovery)
Disclosure of Rebuttal Experts
June 25, 2012
(49 days prior to close of discovery)
Preliminary Pretrial Conference Statements
July 6, 2012
June 29, 2012
(10 days before Preliminary Pretrial Conference)
Preliminary Pretrial Conference)
July 16, 2012
July 9, 2012
(app. 30 days before the close of discovery)
Last Date for Hearing Motions to Exclude Expert
August 6, 2012
Testimony (42 days after both expert and rebuttal expert
disclosures on a Monday)
Close of All Discovery
August 13, 2012
Last Date for Hearing Dispositive Motions
October 9, 2012
October 15, 2012
(appr. 60 days after close of discovery)

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Dated: March 8, 2012

Respectfully Submitted,

/s/ Margaret A. Tough
MARGARET A. TOUGH
Latham & Watkins
Attorney for Petitioners

/s/ Adair F. Boroughs
ADAIR F. BOROUGHS
Trial Attorney
Tax Division, Department of Justice
Attorney for Respondent

/s/ William E. Taggart, Jr.
WILLIAM E. TAGGART, JR.
Attorney for Intervenors
Adkison, McNair, and Salmon Ventures

/s/ Martin A. Schainbaum
MARTIN A. SCHAINBAUM
Attorney for Intervenors
Soward/Voltaire and Gonzales/Birch

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PURSUANT TO STIPULATION, IT IS SO ORDERED.

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Dated: March 12, 2012
James Ware
United States District Judge

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All dates have been moved forward 91 days from the Court’s September 28, 2011 Order, with
the exception of the October 9, 2012 date for the Last Date for Hearing Dispositive Motions.
Since October 8, 2012 is Columbus Day, a federal holiday, the date is moved forward one
additional day to October 9, 2012.
Stipulation and Proposed Order
(No. C-04-4264-JW)
-5-

Case3:04-cv-04264-JW Document132 Filed03/08/12 Page6 of 7

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CERTIFICATE OF SERVICE
IT IS HEREBY CERTIFIED that service of the foregoing STIPULATION AND
PROPOSED ORDER EXTENDING DEADLINES, along with the attached Declaration of
Martin A. Schainbaum, has been made this 8th day of March 2012, upon the following by ECF:

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David A. York
Latham & Watkins
[e-mail]
Steven Bauer
Latham & Watkins
[e-mail]

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Margaret Tough
Latham & Watkins
[e-mail]

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Attorneys for Petitioners

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Adair F. Boroughs
Trial Attorney
Tax Division, Department of Justice
[e-mail]

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Stuart D. Gibson
Senior Litigation Counsel
Tax Division, Department of Justice
[e-mail]

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Attorneys for Respondent
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William E. Taggart, Jr.
Taggart & Hawkins
[e-mail]
Attorney for Intervenors R. Cary McNair, Kathryn N. McNair, Peter Adkison, and Salmon
Ventures, LLC
Joseph Depew
Sutherland Asbill & Brennan, LLP
[e-mail]
N. Jerold Cohen
Sutherland Asbill & Brennan, LLP
[e-mail]

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Attorneys for Intervenor Salmon Ventures, LLC
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Stipulation and Proposed Order
(No. C-04-4264-JW)
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Case3:04-cv-04264-JW Document132 Filed03/08/12 Page7 of 7

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And upon the following by E-Mail:
Thomas E. Redding
Redding & Associates, PC
[e-mail]
Attorney for Intervenors R. Cary McNair and Kathryn McNair

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John M. Colvin
Chicoine & Hallett PS
[e-mail]

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Attorney for Intervenor Peter Adkison

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/s/ Andrew D. Allen
ANDREW D. ALLEN, Esq.
Martin A. Schainbaum, APLC

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Stipulation and Proposed Order
(No. C-04-4264-JW)
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