United States Of America v. Lebeau et al

Filing 36

ORDER Granting in Part and Denying in Part 33 Motion to Stay and Denying 26 Motion to Dismiss. Accordingly, Defendants' motion to stay is granted as to litigation pertaining the United States' second claim and is otherwise denied. Lit igation on the United States' second claim is stayed pending Tax Court proceedings on Charles LeBeau's petition. The Court continues the hearing on the United States' motion to July 22, 2011 at 11:00 a.m. Plaintiffs' opposition to the motion is due on or before July 8, 2011. Any reply is due on or before July 15, 2011. Unless otherwise directed by the Court, there shall be no oral argument, and no personal appearances are necessary. The Court sets a status conference regarding the Tax Court proceedings for December 14, 2011 at 3:30 p.m. Signed by Judge Barry Ted Moskowitz on 6/13/11. (All non-registered users served via U.S. Mail Service)(jer)(jrd)

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UNITED STATES DISTRICT COURT

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SOUTHERN DISTRICT OF CALIFORNIA

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UNITED STATES OF AMERICA,

Case No. 10cv817 BTM(NLS)
Plaintiff,

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ORDER GRANTING IN PART AND
DENYING IN PART MOTION TO
STAY AND DENYING MOTION TO
DISMISS

v.
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CHARLES LEBEAU; VICTORIA
LEBEAU, et al.,
Defendants.

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Defendants have filed a motion to stay this case, or in the alternative, to dismiss it

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without prejudice based on petitions filed by Charles LeBeau and Victoria LeBeau with the

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United States Tax Court. Charles LeBeau’s petition concerns the same tax years (2002

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through 2007 tax years) that are at issue in the second claim of the United States’ amended

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complaint. Therefore, a stay of litigation relating to the United States’ second claim, pending

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resolution of Charles LeBeau’s Tax Court petition, is warranted. However, there does not

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appear to be any basis for staying the rest of the litigation. The Tax Court petitions filed by

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Charles LeBeau and Victoria LeBeau do not implicate the United States’ first, third, and

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fourth claims in this case. Accordingly, Defendants’ motion to stay is GRANTED as to

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litigation pertaining the United States’ second claim and is otherwise DENIED. Defendants’

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motion to dismiss the case without prejudice is DENIED. Litigation on the United States’

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second claim is STAYED pending Tax Court proceedings on Charles LeBeau’s petition.
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10cv817 BTM(NLS)

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The United States’ pending motion for partial summary judgment does not relate to

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the United States’ second claim. Therefore, the Court may rule upon it. The Court continues

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the hearing on the United States’ motion to July 22, 2011 at 11:00 a.m.

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opposition to the motion is due on or before July 8, 2011. Any reply is due on or before July

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15, 2011. Unless otherwise directed by the Court, there shall be no oral argument, and no

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personal appearances are necessary.

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Plaintiffs’

The Court sets a status conference regarding the Tax Court proceedings for

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December 14, 2011 at 3:30 p.m.

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IT IS SO ORDERED.

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DATED: June 13, 2011

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Honorable Barry Ted Moskowitz
United States District Judge

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10cv817 BTM(NLS)