UNITED STATES OF AMERICA v. ENERGY RESEARCH & GENERATION, INC et al

Filing 17

JUDGMENT and Order Granting 15 STIPULATION Requesting Entry of Judgment. ***Civil Case Terminated.*** Signed by Judge Haywood S. Gilliam, Jr. on 1/2/2018. (ndrS, COURT STAFF) (Filed on 1/2/2018)

1 DAVID A. HUBBERT
Deputy Assistant Attorney General
2
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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Attorneys for United States of America
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UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF CALIFORNIA
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UNITED STATES OF AMERICA,
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)
)
Plaintiff,
)
)
v.
)
)
ENERGY RESEARCH & GENERATION,
)
INC. and ERG AEROSPACE
)
CORPORATION, as the successor)
in-interest of ENERGY RESEARCH &
)
GENERATION, INC.
)
)
Defendants.
)
_______________________________________)

Case No. 4:17-cv-05638-HSG
STIPULATION TO JUDGMENT AND
REQUEST FOR ENTRY OF
JUDGMENT

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The United States of America and Defendants Energy Research & Generation, Inc. and ERG
Aerospace Corporation, as the successor-in-interest of Energy Research & Generation, Inc., through
undersigned counsel, stipulate and agree as follows:
1.

This is a civil action brought by the United States to reduce to judgment federal income

tax assessments against Energy Research & Generation, Inc. and ERG Aerospace Corporation, as the
successor-in-interest of Energy Research & Generation, Inc., for tax years 1999-2009, 2011, and 2012.
2.

The United States and Defendants agree that the United States is entitled to the relief

requested in its Complaint and that the Court should enter the proposed Judgment.

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STIPULATION TO JUDGMENT AND
REQUEST FOR ENTRY OF JUDGMENT

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3.

Defendants Energy Research & Generation, Inc. and ERG Aerospace Corporation, as the

2 successor-in-interest of Energy Research & Generation, Inc., are indebted to the United States for
3 unpaid federal income taxes (Form 1120), penalties, and other statutory additions as follows:
4

Tax Year

Date of
Assessment

Date of Notice of
Federal Tax Lien

Amount Assessed

1999

5/23/2016

6/27/2016

2000

5/23/2016

6/27/2016

2001

7/4/2016

8/8/2016

2002

7/4/2016

8/8/2016

2003

7/4/2016

8/8/2016

2004

8/1/2016

9/15/2016

2005

8/8/2016

9/15/2016

2006

9/19/2016

10/25/2016

2007

9/5/2016

10/13/2016

$208,871.00 T
$324,311.04 I
$10,085.09 ETP
$46,995.97 FTF/P
$52,217.75 FTF/P
$619,855.00 T
$816,500.01 I
$11,284.32 ETP
$139,467.37 FTF/P
$154,963.75 FTF/P
$362,144.00 T
$419,146.88 I
$14,458.48 ETP
$81,482.40 FTF/P
$90,536.00 FTF/P
$118,052.00 T
$121,034.31 I
$26,561.70 FTF/P
$29,513.00 FTF/P
$6,726.00 T
$6,228.96 I
$174.82 ETP
$1,513.35 FTF/P
$1,681.50 FTF/P
$228,924.00 T
$190,256.89 I
$192.13 ETP
$51,507.90 FTF/P
$57,231.00 FTF/P
$124,338.00 T
$87,320.71 I
$4,987.15 ETP
$27,976.05 FTF/P
$31,084.50 FTF/P
$153,809.00 T
$87,151.26 I
$7,303.82 ETP
$34,607.02 FTF/P
$38,452.25 FTF/P
$55,637.00 T
$24,088.39 I

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STIPULATION TO JUDGMENT AND
REQUEST FOR ENTRY OF JUDGMENT

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Unpaid Balance Plus
Accruals as of
June 30, 2017
$685,362.29

$1,858,141.22

$1,025,239.62

$312,666.95

$16,982.45

$556,945.54

$290,387.71

$336,257.08

$112,402.37

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2008

10/3/2016

11/10/2016

2009

9/26/2016

10/31/2016

2011

10/31/2016

12/14/2016

2012

11/28/2016

4/7/2017

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$2,572.35 ETP
$12,518.32 FTF/P
$13,909.25 FTF/P
$50,085.00 T
$17,533.72 I
$1,634.28 ETP
$11,269.12 FTF/P
$12,521.25 FTF/P
$62,353.00 T
$17,871.81 I
$1,499.89 ETP
$14,029.42 FTF/P
$15,588.25 FTF/P
$33,087.00 T
$6,310.15 I
$664.80 ETP
$7,444.57 FTF/P
$8,271.75 FTF/P
$98,797.00 T
$15,133.30 I
$595.84 ETP
$22,229.32 FTF/P
$22,229.32 FTF/P

$95,906.52

$114,770.63

$57,347.64

$165,225.48

T = Tax
I = Interest
FTF/P = Failure to File or to Pay Tax Penalty pursuant to 26 U.S.C. § 6651
ETP = Estimated Tax Penalty pursuant to 26 U.S.C. § 6655
4.

Judgment may be entered in favor of the United States and against Defendants Energy

Research & Generation, Inc. and ERG Aerospace Corporation, as the successor-in-interest of Energy
Research & Generation, Inc., for unpaid federal income tax liabilities for tax years 1999-2009, 2011, and
2012 in the amount of $5,627,635.53, less any additional credits according to proof, plus interest and
other statutory additions, as provided by law pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601,
6621, that have accrued since June 30, 2017.
5.

The United States and Defendants agree that each party shall bear their own respective

costs and attorney’s fees incurred with respect to this litigation.
WHEREFORE, the United States and Defendants so stipulate and request an order granting this

26 Stipulation and entering the corresponding Judgment.
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STIPULATION TO JUDGMENT AND
REQUEST FOR ENTRY OF JUDGMENT

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DATED this 8th day of December, 2017.

2

DAVID A. HUBBERT
Deputy Assistant Attorney General

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/s/ Amy Matchison
AMY MATCHISON (CA SBN 217022)
Trial Attorney, Tax Division
United States Department of Justice
P.O. Box 683, Ben Franklin Station
Washington, D.C. 20044
Telephone: [phone]

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DATED this 8th day of December, 2017.

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/s/ Jeffrey B. Setness
JEFFREY B. SETNESS
FABIAN VANCOTT
601 South Tenth Street, Suite 204
Las Vegas, NV 89101

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Attorney for Defendants Energy Research &
Generation, Inc. and ERG Aerospace Corporation,
as the successor-in-interest of Energy Research &
Generation, Inc.,

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STIPULATION TO JUDGMENT AND
REQUEST FOR ENTRY OF JUDGMENT

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1

Before the Co is the St
B
ourt
tipulation to Judgment a Request f Entry of Judgment b
and
for
f
between the

2 United States and De
efendants En
nergy Resear & Gener
rch
ration, Inc. a ERG Aer
and
rospace Corp
poration, as
3
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essor-in-inter of Energ Research & Generatio Inc. The Court has c
rest
gy
on,
e
considered t
the
the succe
Stipulatio and is oth
on
herwise fully informed. The Stipulation is hereb GRANTE and it is h
y
by
ED
hereby

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ORDERE and ADJ
ED
JUDGED tha Defendan Energy R
at
nts
Research & G
Generation, I and ERG Aerospace
Inc.
G
e
Corporat
tion, as the su
uccessor-in-interest of Energy Resea
E
arch & Gene
eration, Inc., are indebte to the
,
ed

paid
i
20),
s,
dditions, for
8 United States for unp federal income taxes (Form 112 penalties and other statutory ad
9 tax years 1999-2009, 2011, and 2012 in the amount of $5
s
,
2
a
5,627,635.53 less any additional cre
3,
edits
10 according to proof, plus interest and other sta
g
p
a
atutory addit
tions, as prov
vided by law pursuant to 28 U.S.C.
w
o
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§ 1961(c) and 26 U.S §§ 6601 6621, that have accrue since June 30, 2017.
S.C.
1,
ed
e

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Dated this 2nd day of January, 2018.
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______
___________
__________
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HAYW
WOOD S. GI
ILLIAM, JR
R.
UNITE STATES DISTRICT JUDGE
ED
T

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STIPULA
ATION TO JUD
DGMENT AND
REQUEST FOR ENTR OF JUDGM
T
RY
MENT

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