United States of America v. Rivetts et al
ORDER allowing the Government to supplement the record and briefing schedule. (Written Opinion). Signed by Judge Richard H. Kyle on 04/02/12. (kll)
UNITED STATES DISTRICT COURT
DISTRICT OF MINNESOTA
United States of America,
Civ. No. 11-556 (RHK/LIB)
Eugene E. Rivetts, et al.,
This matter is before the Court on the parties’ agreement at hearing to have the
Government submit additional documentation—namely, the full contents of IRS
mailings—into the record in connection with the Government’s Motion for Summary
One issue that the pending Motion addresses is whether Defendants received
adequate notice that the Government had properly assessed tax deficiencies against them.
The Government submitted excerpts of the Notices of Assessment that it sent Defendants
as attachments to its reply brief. (Doc. No. 63, Exs. 4A, 4B, 4C, and 4D.) At oral
argument, Defendants requested the rest of the excerpted documents. Here, because the
contents of the Notices that are presently at issue were briefed and argued, the Court
perceives no prejudice that would result by adding the full contents of the Notices to the
record. Even if the submission is untimely, it is appropriately considered at this juncture.
See Fed. R. Civ. P. 61 (“At every stage of the proceeding, the court must disregard all
errors and effects that do not affect any party’s substantial rights.”).
Based on the foregoing, and all the files, records, and proceedings herein, IT IS
On or before April 6, the Government shall supplement the record with the
full contents of the documents excerpted in Doc. No. 63, Exhibits 4A – 4D;
On or before April 13, Defendant may serve and file a memorandum not
exceeding 10 pages, addressing any issues that the contents of the Notices of Assessment
On or before April 20, the Government may serve and file a memorandum
not exceeding 10 pages responding to Defendants’ memorandum; and
No further submissions – whether by memorandum, affidavit, letter, or
otherwise – shall be filed absent further Order of the Court.
Date: April 2, 2012
s/Richard H. Kyle
RICHARD H. KYLE
United States District Judge
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