Liu et al v. United States of America

Filing 11

ORDER on Petition to Quash and IRS summons - case terminated. Signed by Judge Susan Illston on 12/13/17. (tfS, COURT STAFF) (Filed on 12/13/2017)

1 DAVID A. HUBBERT
Deputy Assistant Attorney General
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AMY MATCHISON (CABN 217022)
3 Trial Attorney
United States Department of Justice, Tax Division
4 P.O. Box 683, Ben Franklin Station
Washington, D.C. 20044
5 Telephone: [phone]
Fax:
[phone]
6 E-mail:[e-mail]
[e-mail]
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BRIAN J. STRETCH (CABN 163973)
8 United States Attorney
THOMAS MOORE (ALBN 4305-O78T)
9 Chief, Tax Division

10 Attorneys for United States of America

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UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF CALIFORNIA
SAN FRANCISCO DIVISION

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13 JOSEPH AND EMMY LIU,
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Petitioners,

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v.

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UNITED STATES OF AMERICA,
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Respondent.

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Case No. 3:17-cv-05737-SI

STIPULATION AND [PROPOSED]
ORDER ON PETITION TO QUASH
AN IRS SUMMONS

Date: January 12, 2018
Time: 9:00 a.m.

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Respondent United States of America, and Petitioners Joseph and Emmy Liu (collectively, the

21 “parties”), through their respective undersigned counsel of record, having engaged in discussions

22 regarding resolution of the above-captioned matter, stipulate as follows and respectfully request an order

23 pursuant to this stipulation.

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IT IS HEREBY STIPULATED AND ORDERED THAT:

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1.

The Internal Revenue Service (“IRS”) summons directed to Oplink Communications,

26 LLC (“the Summons”) dated September 14, 2017, has been narrowed by the IRS, including to cover

27 only the time period 1999-2006.

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STIPULATION AND [PROPOSED ORDER] ON
PETITION TO QUASH AN IRS SUMMONS
3:17-CV-05737-SI

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This Summons, as narrowed by the IRS, is enforced and Oplink is to comply with the

2 requests contained in the summons as narrowed by the IRS.

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Based on the narrowing of the Summons by the IRS, petitioners no longer seek the relief

4 sought in their Petition.

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4.

In light of this Stipulation, the Court vacates the hearing now scheduled for January 12,

6 2018, and the related briefing schedule.

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5.

Although no further relief is sought from this Court at this time, petitioners reserve the

8 right to reopen this matter if the IRS seeks additional records from Oplink beyond those sought by the

9 Summons as narrowed by the IRS.

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STIPULATION AND [PROPOSED ORDER] ON
PETITION TO QUASH AN IRS SUMMONS
3:17-CV-05737-SI

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Dated this 8th day of December, 2017.

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DAVID A. HUBBERT
Deputy Assistant Attorney General

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/s/ Amy Matchison
AMY MATCHISON
Trial Attorney, Tax Division
U.S. Department of Justice

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BRIAN J. STRETCH United
States Attorney Northern
District of California

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Attorneys for United States of America

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BOIES SCHILLER FLEXNER LLP

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/s/ Kathleen Hartnett
KATHLEEN HARTNETT (CABN 314267)
435 Tasso Street, Suite 205
Palo Alto, California 94301
Telephone: [phone]
Email: [e-mail]

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BEKO REBLITZ-RICHARDSON (SBN 238027)
NASRINA BARGZIE (SBN 238917)
1999 Harrison Street, Suite 900
Oakland, California 94612
Telephone: [phone]
[phone]
Email: [e-mail]
[e-mail]

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Attorneys for Petitioners Joseph and Emmy Liu
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STIPULATION AND [PROPOSED ORDER] ON
PETITION TO QUASH AN IRS SUMMONS
3:17-CV-05737-SI

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ORDER

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The above STIPULATED ORDER ON PETITION TO QUASH AN IRS SUMMONS is

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approved as the ORDER for this case and the parties shall comply with its provisions.
IT IS SO ORDERED.

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day
Dated this 13th of December, 2017

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SUSAN ILLSTON
UNITED STATES DISTRICT JUDGE

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STIPULATION AND [PROPOSED ORDER] ON
PETITION TO QUASH AN IRS SUMMONS
3:17-CV-05737-SI

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ECF CERTIFICATION

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Pursuant to Local Rule 5-1(i)(3), the filing attorney attests that she has obtained

3 concurrence regarding the filing of this document from the signatories to the document.

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/s/ Amy Matchison
AMY MATCHISON
Trial Attorney, Tax Division
U.S. Department of Justice

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STIPULATION AND [PROPOSED ORDER] ON
PETITION TO QUASH AN IRS SUMMONS
3:17-CV-05737-SI

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CERTIFICATE OF SERVICE

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IT IS HEREBY CERTIFIED that service of the foregoing has been made this 8th day of

3 December, 2017, via the Court’s ECF system.

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/s/ Amy Matchison
AMY MATCHISON
Trial Attorney, Tax Division
U.S. Department of Justice

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STIPULATION AND [PROPOSED ORDER] ON
PETITION TO QUASH AN IRS SUMMONS
3:17-CV-05737-SI

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