United States of America v. Pamela Dela-Cruz

Filing 10

ORDER Requesting Response from United States. The United States shall file its response by February 4, 2016. Signed by Judge Donna M. Ryu on 1/28/2016. (dmrlc3, COURT STAFF) (Filed on 1/28/2016)

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UNITED STATES DISTRICT COURT

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NORTHERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

Case No. 15-cv-05863-DMR

Plaintiff,
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v.

ORDER REQUESTING RESPONSE
FROM UNITED STATES

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PAMELA DELA CRUZ,

Re: Dkt. Nos. 1, 9

Defendant.

United States District Court
Northern District of California

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On December 21, 2015, the United States filed a Petition for Judicial Approval of an

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administrative levy by the Internal Revenue Service (“IRS”) upon the principal residence of

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respondent Pamela Dela Cruz to satisfy outstanding tax assessments against her for unpaid federal

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income taxes, penalties, interest, and other statutory additions. Docket No. 1. On December 30,

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2015, the court issued a Notice of Hearing and an Order to Show Cause for Dela Cruz to file a

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written objection to the Petition by January 27, 2016. The Notice enumerated the three available

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bases for objection, and set a February 11, 2016 hearing date. Docket No. 4.

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On January 28, 2016, Dela Cruz filed a written objection. Docket No. 9. Although her

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objection was filed one day late, the court will overlook this minor tardiness in light of her pro se

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status. The court construes Dela Cruz’s filing as a request for a continuance of the hearing date to

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May 27, 2016, as well as an assertion of the second basis for objection to the Petition, namely, that

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she has “other assets from which the liability can be satisfied” under 26 C.F.R. § 301.6334-1(d)(2)

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because she believes that she can sell the Subject Property and satisfy her outstanding tax

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assessments. Docket No. 9.

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The United States shall file a response by February 4, 2016 that first addresses the

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request for a continuance of the hearing. Dela Cruz’s requested hearing date is not available. The

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United States shall indicate whether it is amenable to a May 12, 2016 hearing at 11:00 a.m. In

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addition, the United States shall address whether Dela Cruz has raised a genuine issue of material

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fact demonstrating that she has other assets from which the liability can be satisfied by means of

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her anticipated funds from the sale of the Subject Property. See 26 C.F.R. § 301.6334-1. The

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United States shall cite any relevant authority in support of its position.

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IT IS SO ORDERED.
Dated: January 28, 2016
______________________________________
Donna M. Ryu
United States Magistrate Judge

United States District Court
Northern District of California

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