United States of America v. Caraway et al

Filing 23

ORDER APPROVING STIPULATION AND REQUEST FOR RESCHEDULING OF CASE MANAGEMENT CONFERENCE. The Case Management Conference is continued to October 9, 2009. Signed by Judge Maxine M. Chesney on July 1, 2009. (mmclc2, COURT STAFF) (Filed on 7/1/2009)

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Brett L. Gibbs (SBN 251000) William E. Taggart, Jr. (SBN 41134) Taggart & Hawkins P.C. 1901 Harrison Street, Suite 1600 Oakland, CA 94612-3501 [phone] Attorneys for Douglas R. Caraway

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION UNITED STATES OF AMERICA, ) ) ) ) ) ) ) ) ) ) ) ) ) No. C­08­04371­MMC

11 Plaintiff, 12 13 14 DOUGLAS R. CARAWAY, et al. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Defendant. v.

STIPULATION AND REQUEST FOR RESCHEDULING OF CASE MANAGEMENT CONFERENCE; ORDER THEREON

Plaintiff United States of America and Defendants Douglas R. Caraway ("Caraway"), Franchise Tax Board ("FTB"), and Employment Development Department ("EDD"), through their respective counsel, stipulate and request that the case management conference, currently scheduled for July 10, 2009, at 10:30 a.m. in Courtroom 7, be rescheduled to October 9, 2009, at 10:30 a.m. in Courtroom 7. The parties have met and conferred with respect to all issues in this case. Defendant Caraway previously failed to file income tax returns with the state of California and with the Internal Revenue Service ("IRS") for the years 1998 (FTB only), and 1999 through and including 2004. Plaintiff United States prepared substitutes for returns ("SFR's") with respect to each of those years based upon income information available to it, and made tax assessments pursuant to

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the SFR's. Defendants FTB and EDD have recorded state tax liens against Defendant Caraway for tax liabilities believed to be due these two agencies. Defendant Caraway has delivered California and federal income tax returns for the years 1998 (FTB only), and 1999 through 2004, inclusive, to the Franchise Tax Board and the Internal Revenue Service, respectively. These returns were prepared by a paid tax preparer and show a substantial reduction in taxes that the agencies presently contend are owed. These returns are being reviewed by the examination divisions of the respective agencies, but the reviews have not yet been completed. As soon as the review process by the taxing agencies is completed, the parties believe appropriate modifications to the amounts of judgments sought for unpaid California and federal income tax liabilities can be made. The parties anticipate that at that date, Defendant Caraway will stipulate to the modified tax liabilities, and will make arrangements with the tax agencies for payment of the agreed liabilities. A rescheduling the July 10, 2009 Case Management Conference will allow the tax examination divisions of the respective taxing agencies sufficient time to complete their respective reviews of the tax returns prepared by Defendant Caraway's tax preparer DATED 6/30/09 ____/S/ David L. Denier ___________________ JOSEPH P. RUSSONIELLO United States Attorney DAVID L. DENIER Assistant United States Attorney Tax Division Attorneys for Plaintiff United States of America

DATED: _6/30/09

/S/ William E. Taggart, Jr. ____________ TAGGART & HAWKINS P.C. William E. Taggart, Jr. Attorneys for Defendant Douglas R. Caraway /S/ Karen W. Yiu________________________ EDMUND G. BROWN JR. Attorney General of California JOYCE E. HEE Supervising Deputy Attorney General KAREN W. YIU Deputy Attorney General Attorneys for Defendants Franchise Tax Board and Employment Development Department

DATED: 6/30/09

-2S T I P U L A T I O N & REQUEST FOR CONTINUANCE OF CMC (Case No. C­08­04371­MMC)

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 July 1, 2009 Dated: _______________________

ORDER

PURSUANT TO STIPULATION, THE CASE MANAGEMENT CONFERENCE IN THIS CASE SHALL BE RESCHEDULED FOR October 9, 2009, 10:30 A.M., COURTROOM 7. IT IS SO ORDERED.

______________________________________ UNITED STATES DISTRICT JUDGE

-3S T I P U L A T I O N & REQUEST FOR CONTINUANCE OF CMC (Case No. C­08­04371­MMC)

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