UNITED STATES OF AMERICA v. Shiozawa
Filing
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Order by Hon. Lucy H. Koh denying 50 Motion for New Trial.(lhklc1, COURT STAFF) (Filed on 1/2/2014)
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UNITED STATES DISTRICT COURT
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NORTHERN DISTRICT OF CALIFORNIA
United States District Court
For the Northern District of California
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SAN JOSE DIVISION
UNITED STATES OF AMERICA,
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Plaintiff,
v.
SHIRO SHIOZAWA,
Defendant.
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Case No.: 5:12-CV-02025-LHK
ORDER DENYING DEFENDANT’S
MOTION FOR A NEW TRIAL
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Plaintiff United States (“Plaintiff”) brought the instant action to reduce to judgment
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outstanding federal tax assessments against Defendant Shiro Shiozawa (“Defendant”). The Court
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entered judgment in favor of Plaintiff after granting Plaintiff’s Motion for Summary Judgment. See
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ECF Nos. 47-48. On July 22, 2013, Defendant filed the instant Motion for a New Trial pursuant to
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Rule 59 of the Federal Rules of Civil Procedure. See ECF No. 50. Plaintiff filed an opposition,
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ECF No. 52, and Defendant has filed a reply, ECF No. 54. The Court finds the matter suitable for
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decision without oral argument pursuant to Civil Local Rule 7-1(b) and VACATES the hearing set
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for January 30, 2014. Having considered the briefing, the record in this case, and the applicable
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law, the Court DENIES Defendant’s motion.
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A brief summary of the procedural history follows. On January 2, 2013, Defendant filed a
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Motion to Dismiss. ECF No. 26. On January 16, 2013, Plaintiff filed an opposition, and on January
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23, 2013, Defendant filed a reply, ECF Nos. 33-34. On May 23, 2013, Plaintiff filed a Motion for
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Case No.: 5:12-CV-02025-LHK
ORDER DENYING DEFENDANT’S MOTION FOR A NEW TRIAL
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Summary Judgment. ECF No. 44. Defendant filed an opposition, and Plaintiff filed a reply. ECF
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Nos. 45-46. This Court held a hearing on the Motion to Dismiss and the Motion for Summary
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Judgment on June 27, 2013. ECF No. 49. On June 28, 2013, this Court denied Defendant’s Motion
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to Dismiss and granted Plaintiff’s Motion for Summary Judgment. See ECF No. 47. It is this grant
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of summary judgment in Plaintiff’s favor that Defendant now seeks to challenge.
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As a threshold matter, the Court notes that a Motion for a New Trial under Rule 59 is not a
proper method for challenging a grant of summary judgment. Rather, a Motion for New Trial is
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only proper where the claims subject to the motion were adjudicated in a trial in the first instance.
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See Jones v. Nelson, 484 F.2d 1165, 1167 (10th Cir. 1973) (“We first note that appellants filed a
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United States District Court
For the Northern District of California
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motion for new trial with the district court after summary judgment was granted. Technically this
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motion was improper as no trial was conducted from which a new trial motion could be filed.
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Summary judgment is not a substitute for trial.”); Merrill v. Cnty. Of Madera, 389 F. App'x 613,
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615 (9th Cir. 2010) (“As the district court correctly noted, a Rule 59(a) motion for new trial is not
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available on claims or causes of actions for which Plaintiffs never received a trial.”).
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Therefore, the Court construes Plaintiff’s motion as a Motion to Alter or Amend a
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Judgment under Rule 59(e) or a Motion for Relief from a Final Judgment or Order under Rule
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60(b). Under Rule 59(e), “[r]econsideration is appropriate if the district court (1) is presented with
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newly discovered evidence, (2) committed clear error or the initial decision was manifestly unjust,
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or (3) if there is an intervening change in controlling law.” Sch. Dist. No. 1J, Multnomah Cnty., Or.
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v. ACandS, Inc., 5 F.3d 1255, 1263 (9th Cir. 1993). “Rule 60(b) provides for reconsideration only
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upon a showing of (1) mistake, surprise, or excusable neglect; (2) newly discovered evidence; (3)
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fraud; (4) a void judgment; (5) a satisfied or discharged judgment; or (6) extraordinary
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circumstances which would justify relief.” Id. (internal quotation marks omitted).
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Under either standard, Defendant is not entitled to relief. Defendant has not established any
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basis for reconsideration under either rule. Rather, Defendant’s theory in the instant motion appears
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to be that Plaintiff did not comply with “applicable authorities, rules and authorization” in creating
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the records Plaintiff relies upon to establish Defendant’s tax liability. ECF No. 50 at 2. The Court
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considered, and rejected, this precise contention in the Order Denying Defendant’s Motion to
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Case No.: 5:12-CV-02025-LHK
ORDER DENYING DEFENDANT’S MOTION FOR A NEW TRIAL
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Dismiss and Granting Plaintiff’s Motion for Summary Judgment. ECF No. 47 at 9-13. Defendant
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does not provide any argument for why the Court’s analysis in its order was incorrect, let alone
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plagued by clear error. In sum, Defendant’s contention that this Court “ignored” Defendant’s
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arguments, see ECF No. 54, is both vague and at odds with this Court’s summary judgment order,
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which discusses each of Defendant’s contentions (raised in both Defendant’s Motion to Dismiss
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and Defendant’s Opposition to Plaintiff’s Motion for Summary Judgment) at length, see ECF No.
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47 at 9-16. Accordingly, Defendant’s contentions in the instant motion are insufficient to meet the
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standards of Rule 59(e) or Rule 60(b).
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United States District Court
For the Northern District of California
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For these reasons, the Court DENIES Defendant’s Motion for a New Trial.
IT IS SO ORDERED.
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Dated: January 2, 2014
_________________________________
LUCY H. KOH
United States District Judge
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Case No.: 5:12-CV-02025-LHK
ORDER DENYING DEFENDANT’S MOTION FOR A NEW TRIAL
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