United States v. Miles et al

Filing 84

ORDER by Judge Claudia Wilken Granting 82 Stipulation to Stay Case. (ndr, COURT STAFF) (Filed on 3/1/2013)

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MELINDA HAAG (CABN 132612)
United States Attorney
THOMAS MOORE (ALBN 4305-O78T)
Chief, Tax Division
CYNTHIA STIER (DCBN 423256)
MICHAEL G. PITMAN (DCBN 484164)
Assistant United States Attorneys, Tax Division
450 Golden Gate Ave., Box 36055
San Francisco, CA 94102
Telephone: [phone]
Facsimile:
[phone]
E-Mail: [e-mail]
[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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OAKLAND DIVISION

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UNITED STATES OF AMERICA,
Civil No. 4:10-cv-02398-CW

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Plaintiff,

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v.

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STIPULATION TO STAY CASE
AND [PROPOSED] ORDER

MARY ELIZABETH MILES, ET AL.,
Defendants.

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Plaintiff the United States of America (“United States”), and Defendants Mary Elizabeth

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Miles (“Mary Elizabeth Miles”), Kristina A. Miles-Toland, Patrick Toland, and JPMorgan Chase

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Bank, N.A. (collectively, the “Parties”), by and through their undersigned counsel, and pursuant

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to the Court’s Order dated September 5, 2012 (Doc. # 72), hereby stipulate as follows:

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The United States filed this action, seeking to reduce to judgment outstanding

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federal tax assessments against Mary Elizabeth Miles, and to foreclose federal tax liens upon

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Mary Elizabeth Miles’ interest in the Subject Property, which is described in more detail in

STIPULATION TO STAY CASE
AND [PROPOSED] ORDER
CIVIL NO. 4:10-CV-02398-CW

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paragraph 8 of the United States’ Complaint, filed on May 28, 2010 (Doc. # 1).

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2.

The United States filed a Motion for Summary Judgment on January 20, 2011

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(Doc. # 26), which the Court resolved in an Order dated March 30, 2012 (Doc. # 59). The issues

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left unresolved for the Court’s March 30th Order were scheduled for a bench trial on October 9,

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2012.

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3.

On August 28, 2012, Mary Elizabeth Miles filed a Petition seeking Chapter 13

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protection in the United States Bankruptcy Court for the Northern District of California, Petition

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No. 12-32494.

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4.

Mary Elizabeth Miles filed a Notice of Bankruptcy Automatic Stay on August 29,

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2012 (Doc. 71), asserting that the instant action is subject to the automatic stay provisions of 11

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U.S.C. § 362.

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5.

On September 9, 2012, the Parties submitted a Stipulation requesting that the

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Court stay the instant action pending further guidance from the Bankruptcy Court as to whether

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the instant action may proceed without violating the automatic stay provisions of 11 U.S.C. §

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362 (Doc. # 73).

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6.

The Court granted the Parties’ Stipulation on September 10, 2012 (Doc. # 74).

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7.

On October 18, 2012, the United States filed a Motion for Relief from Stay with

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the Bankruptcy Court, requesting that the Bankruptcy Court lift the automatic stay to allow the

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United States to pursue its claims in the instant action.

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8.

On January 4, 2013, the Bankruptcy Court held a hearing, and, inter alia, granted

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the United States’ Motion for Relief from Stay, and also granted Mary Elizabeth Miles relief

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from stay in order to pursue her request for relief pursuant to 26 U.S.C. § 6015(f) in the United

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States Tax Court.

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STIPULATION TO STAY CASE
AND [PROPOSED] ORDER
CIVIL NO. 4:10-CV-02398-CW

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9.

On January 8, 2013, Mary Elizabeth Miles filed a Petition in the United States

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Tax Court, which was assigned docket number 748-13, and in which she requested relief

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pursuant to 26 U.S.C. § 6015(f).

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10.

The Parties have conferred and agree that the instant action should be stayed

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pursuant to 26 U.S.C. § 6015(e)(1)(B) pending resolution of Mary Elizabeth Miles’ request for

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relief pursuant to 26 U.S.C. § 6015(f) in the United States Tax Court.

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11.

The Parties also respectfully request that they be excused from the October 10th

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Order’s requirement that they file periodic status reports, and that they be required instead to file

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a status report within 30 days of the resolution of Mary Elizabeth Miles’ request for relief

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pursuant to 26 U.S.C. § 6015(f) in the United States Tax Court.

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STIPULATION TO STAY CASE
AND [PROPOSED] ORDER
CIVIL NO. 4:10-CV-02398-CW

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Respectfully submitted,
MELINDA HAAG
United States Attorney

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s/ Cindy Lan Ho
ROBERT LAWRENCE GOLDSTEIN
CINDY LAN HO
Law Offices of Robert L. Goldstein
100 Bush Street, Suite 501
San Francisco, CA 94104
[phone]
Fax: [phone]

s/ Michael G. Pitman
CYNTHIA STIER
MICHAEL G. PITMAN
Assistant United States Attorneys, Tax Division
450 Golden Gate Ave., Box 36055
San Francisco, CA 94102
[phone]
Fax [phone]

Attorneys for Defendant Mary Elizabeth
Miles

Attorneys for Plaintiff the United States of
America

s/ Sung-Min Christopher Yoo
SUNG-MIN CHRISTOPHER YOO
AlvaradoSmith
1 MacArthur Place, Suite 200
Santa Ana, CA 92707
[phone]
Fax: [phone]

s/ J. Brittain Habegger
J. BRITTAIN HABEGGER
MERRILL JAY SCHWARTZ
Fitzgerald Abbott & Beardsley LLP
1221 Broadway, 21st Floor
Oakland, CA 94612-1837
[phone]
Fax: [phone]

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Attorneys for Defendant JPMorgan
Chase Bank, N.A.

Attorneys for Defendants Kristina A. MilesToland & Patrick Toland

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[PROPOSED] ORDER
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Pursuant to the Stipulation of the Parties herein, and for good cause shown, it is hereby
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ORDERED that this case is hereby stayed pending the resolution of Mary Elizabeth Miles’
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request for relief pursuant to 26 U.S.C. § 6015(f) in the United States Tax Court. It is further
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ORDERED that the Parties are excused from the requirement, set forth in the Court’s Order
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dated October 10, 2012 (Doc. # 76), that they file periodic status reports in this matter. It is
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further ORDERED that the Parties are to file a joint status report no later than 30 days after the
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STIPULATION TO STAY CASE
AND [PROPOSED] ORDER
CIVIL NO. 4:10-CV-02398-CW

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resolution of Mary Elizabeth Miles’ request for relief pursuant to 26 U.S.C. § 6015(f) in the

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United States Tax Court.

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March
1st
SO ORDERED this _____ day of ___________, 2013.

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__________________________________
THE HONORABLE CLAUDIA WILKEN
UNITED STATES DISTRICT JUDGE

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STIPULATION TO STAY CASE
AND [PROPOSED] ORDER
CIVIL NO. 4:10-CV-02398-CW

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