Hiroaki Morimoto-v-United States of America

Filing 26

STIPULATION AND JUDGMENT. Signed by Magistrate Judge Maria-Elena James on 3/2/2015. (rmm2S, COURT STAFF) (Filed on 3/2/2015)

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MELINDA HAAG (CABN 132612)
United States Attorney
THOMAS MOORE (ALBN 4305-O78T)
Chief, Tax Division
MICHAEL G. PITMAN (DCBN 484164)
Assistant United States Attorney, Tax Division
450 Golden Gate Ave., Box 36055
San Francisco, CA 94102
Telephone: [phone]
Facsimile:
[phone]
Email: [e-mail]

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Attorneys for the United States of America

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UNITED STATES DISTRICT COURT

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NORTHERN DISTRICT OF CALIFORNIA

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SAN FRANCISCO DIVISION

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Hiroaki Morimoto & Marjorie Morimoto,
Case No. 3:13-cv-05073-MEJ

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Plaintiffs,

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v.

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United State of America,

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STIPULATION AND [PROPOSED]
JUDGMENT

Defendant.

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Plaintiffs Hiroaki Morimoto and Marjorie Morimoto (“Plaintiffs”), and Defendant the
United States of America (“United States”), by and through its undersigned counsel, hereby
stipulate and agree as follows:
1.

This Stipulation is entered into by and between all parties to this matter.

2.

The Court has jurisdiction over this action pursuant to 28 U.S.C. §§ 1340 and

1346(a)(1) and 26 U.S.C. § 7422.
3.

Venue is proper in the Northern District of California pursuant to 28 U.S.C. §

1402(a)(2).

STIPULATION AND [PROPOSED] JUDGMENT
CIVIL NO. 3:13-CV-05073-MEJ

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4.

The parties hereby stipulate and respectfully request that the Court enter final

judgment in this matter as follows:
a.

Plaintiffs experienced a deductible theft loss in the 2009 tax year in the

amount of $347,201.
b.

Final judgment may be entered in favor of Plaintiffs on Counts One, Two,

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and Three of the Complaint for Refund, filed on October 30, 2013 (Doc. # 1), as follows:

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Plaintiffs are entitled to federal income tax overpayments in the amounts of $5,664, $8,926, and

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$19,572 for the 2009, 2008 and 2007 tax years, respectively.

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c.

Final judgment may be entered in favor of the United States on Counts

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Four, Five, and Six of the Complaint for Refund, filed on October 30, 2013 (Doc. # 1) as

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follows: Plaintiffs Hiroaki Morimoto and Marjorie Morimoto are not entitled to any refund for

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the 2004, 2005, or 2006 tax years.

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d.

Any portion of the deductible theft loss Plaintiffs experienced in the 2009

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tax year that is not consumed by the overpayments discussed in paragraph 4b, above, may be

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carried forward to offset income for tax years subsequent to 2009, as provided by law.

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A Proposed Judgment is filed herewith for the Court’s convenience. Upon entry of the
attached Proposed Judgment, this matter may be dismissed with prejudice.

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STIPULATION AND [PROPOSED] JUDGMENT
CIVIL NO. 3:13-CV-05073-MEJ

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Respectfully submitted this 27th day of February 2015,

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MELINDA HAAG
United States Attorney

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s/ Michael G. Pitman
MICHAEL G. PITMAN
Assistant United States Attorney, Tax Division

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Attorneys for the United States of America
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____________________
DASHIELL SHAPIRO
ROBERT WARREN WOOD
Wood LLP
333 Sacramento Street
San Francisco, CA 94111
415-834-1800
Fax: [phone]
[e-mail]
[e-mail]

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Attorneys for Hiroaki Morimoto
and Marjorie Morimoto

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[PROPOSED] JUDGMENT

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Pursuant to the Stipulation submitted by Plaintiffs Hiroaki Morimoto and Marjorie

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Morimoto, and Defendant the United States of America (“United States”), and for good cause

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shown therein:

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IT IS ORDERED AND ADJUDGED that Plaintiffs Hiroaki Morimoto and Marjorie
Morimoto experienced a deductible theft loss in the 2009 tax year in the amount of $347,201.

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IT IS FURTHER ORDERED AND ADJUDGED that final judgment is entered in favor

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of Plaintiffs Hiroaki Morimoto and Marjorie Morimoto, on Counts One, Two, and Three of the

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Complaint for Refund, filed on October 30, 2013 (Doc. # 1), as follows: Plaintiffs Hiroaki

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STIPULATION AND [PROPOSED] JUDGMENT
CIVIL NO. 3:13-CV-05073-MEJ

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Morimoto and Marjorie Morimoto are entitled to federal income tax overpayments in the

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amounts of $5,664, $8,926, and $19,572 for the 2009, 2008 and 2007 tax years, respectively.

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IT IS FURTHER ORDERED AND ADJUDGED that final judgment is entered in favor

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of the United States on Counts Four, Five, and Six of the Complaint for Refund, filed on October

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30, 2013 (Doc. # 1) as follows: Plaintiffs Hiroaki Morimoto and Marjorie Morimoto are not

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entitled to any refund for the 2004, 2005, or 2006 tax years.

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IT IS FURTHER ORDERED AND ADJUDGED that any portion of the deductible theft

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loss Plaintiffs Hiroaki Morimoto and Marjorie Morimoto experienced in the 2009 tax year that is

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not consumed by the overpayments for the 2009, 2008 and 2007 tax years, discussed above, may

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be carried forward to offset income for tax years subsequent to 2009, as provided by law.
Each party shall bear their own attorneys’ fees and costs.

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March
2nd
SO ORDERED this _____ day of _________________, 2015.

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________________________________
THE HONORABLE MARIA-ELENA JAMES
UNITED STATES MAGISTRATE JUDGE

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STIPULATION AND [PROPOSED] JUDGMENT
CIVIL NO. 3:13-CV-05073-MEJ

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