In re: Dean Gordon Potter

Filing 61

ORDER COMPLIANCE WITH COURTS MARCH 21, 2013 59 ORDER. Signed by Judge Claudia Wilken on 4/12/2013. (ndr, COURT STAFF) (Filed on 4/12/2013)

1

IN THE UNITED STATES DISTRICT COURT

2

FOR THE NORTHERN DISTRICT OF CALIFORNIA

3
4

In re:

5

DEAN GORDON POTTER,

No. C 07-4826 CW
C 08-0800 CW
(Bk. No. 06-42423 LT-11)

6

Debtor.
ORDER RE: COMPLIANCE
WITH COURT’S MARCH 21,
2013 ORDER (Docket No.
59)

7
8
9

United States District Court
For the Northern District of California

10

________________________________/
UNICO Services INC
Plaintiff,

11
v.

12
13

UNITED STATES OF AMERICA.
Defendants.

14
15

________________________________/

16
On March 21, 2013, the Court entered an order granting the
17
parties’ stipulated scheduling order in this case.

(Docket No.

18
59).

The order required, among other things,

19
20
21
22
23
24

On or before March 29, 2013, Potter (1) will provide an
accounting of all offshore funds to the United States;
(2) repatriate all offshore funds or file a report with
the Court describing all offshore funds and all efforts
to repatriate them; and (3) Potter and Unico will
deposit the full payment of tax, penalties, and interest
due on the OEL issues with the Bankruptcy Court or
explain why they cannot fully perform and further
estimate the date of their full compliance.
Docket No. 59 ¶ 3.

25
On March 29, 2013, Mr. Potter filed a “Report to Court
26
Regarding Accounting and Status of Deposits to Registry of Court.”
27
Bankruptcy Court Docket No. 305.
28

The government has now filed a

motion, asserting that Mr. Potter failed to comply with any of the

2

requirements set out in Paragraph 3 of this Court’s March 21, 2013

3

order and seeking relief from its obligation to calculate the tax

4

consequences of the accounting provided for in Paragraph 3 by

5

April 12, 2013.

6

all offshore transfers, including dates of transfer and amounts,

7

and requests that Mr. Potter be required to provide for each

8

investment purchased with these funds, the (1) date of purchase;

9

(2) cost basis; (3) any interest, dividend, or other distribution

10
United States District Court
For the Northern District of California

1

including amount and date; (4) any loan transactions; and (5) any

11

date of sale with gross proceeds.

12

be reasonable.

13

failed to repatriate funds or to full pay the agreed tax

14

liabilities plus interest as required by the Court’s March 21,

15

2013 order.

16

In its filing, the government provides a list of

The Court finds this request to

The government also asserts that Mr. Potter has

If Mr. Potter believes that his March 29 filing complies

17

fully with the Court’s order, he shall, within four days of the

18

date of this order, file a response to the government’s motion.

19

At that time, Mr. Potter shall also provide (1) the information

20

requested by the government with respect to the funds transferred

21

offshore, or an explanation of why he cannot or should not be

22

required to provide such information and (2) any response to the

23

government’s assertion that he has failed to repatriate funds or

24

to pay in full the agreed tax liabilities plus interest as

25

required by the Court’s March 21, 2013 order.

26

such a response, the government may file a reply within three days

27

thereafter.

28
2

If Mr. Potter files

1

If Mr. Potter agrees that his March 29 filing is deficient,

2

he shall, within seven days of the date of this order, take any

3

actions necessary to comply fully with Paragraph 3 of the March

4

21, 2013 order.

5

the information requested by the government with respect to the

6

funds transferred offshore, or an explanation of why he cannot or

7

should not be required to provide such information and (2) any

8

response to the government’s assertion that he has failed to

9

repatriate funds or to pay in full the agreed tax liabilities plus

At that time, Mr. Potter shall also provide (1)

United States District Court
For the Northern District of California

10

interest as required by the Court’s March 21, 2013 order.

11

Potter does so, the government shall submit a calculation of the

12

tax consequences of the accounting provided for in Paragraph 3 of

13

the March 21, 2013 order within fourteen days thereafter.

14

If Mr.

In its filing, the government requests that the Court order

15

Mr. Potter to appear to explain his alleged failure to comply with

16

the Court’s March 21, 2013 order and to show cause why he should

17

not be ordered to comply.

18

Mr. Potter’s response to this order, it may renew this request.

If the government is not satisfied with

19
20

IT IS SO ORDERED.

21
22
23

Dated: 4/12/2013

CLAUDIA WILKEN
United States District Judge

24
25
26
27
28
3