Nelson v. Pengilly et al

Filing 53

ORDER granting 50 Stipulation of Dismissal with prejudice; The Clerk of Court is directed to distribute the interpled funds on deposit in the court registry in this case. Signed by Judge Jennifer A. Dorsey on 3/6/2018. (Copies have been distributed pursuant to the NEF, cc: Finance - JM)

Case 2:15-cv-01307-JAD-PAL Document 50 Filed 03/06/18 Page 1 of 2

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RICHARD E. ZUCKERMAN
Principal Deputy Assistant Attorney General
VIRGINIA CRONAN LOWE
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 683
Washington, D.C. 20044
202-307-6484 (v)
202-307-0054 (f)
[e-mail]

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Of Counsel:
DAYLE ELIESON
United States Attorney
District of Nevada
IN THE UNITED STATES DISTRICT COURT FOR THE
DISTRICT OF NEVADA

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VICTORIA L. NELSON, TRUSTEE
Plaintiff,

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v.

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JAMES W. PENGILLY,
JAMES W. PENGILLY, P.C., and
UNITED STATES OF AMERICA,
Defendants.
______________________________

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Case No. 2:15-cv-01307-JAD-PAL
Stipulation and Order for Distribution
of Funds and Dismissal of Case
STIPULATION FOR DISTRIBUTION
OF FUNDS AND DISMISSAL OF
CASE
ECF No. 50

The defendants, the United States of America, James W. Pengilly, and James W.
Pengilly, P.C., by and through the undersigned counsel, hereby stipulate as follows1:

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The plaintiff was dismissed from the action by Order dated November 15, 2015 (Doc 31).

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Case 2:15-cv-01307-JAD-PAL Document 50 Filed 03/06/18 Page 2 of 2

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1. A settlement conference was conducted by Magistrate Judge Leen in this matter on

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August 29, 2017. Following the settlement conference, James W. Pengilly filed his federal

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income tax returns for the years 2013, 2014, 2015 and 2016. In addition, Mr. Pengilly submitted

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amended federal income tax returns for tax years 2008 and 2011 to the Internal Revenue Service
for review.
2. The amended federal income tax returns for years 2008 and 2011 have been accepted

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by the Internal Revenue Service.

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3. The amount on deposit with the Court in the amount of $230,000 may be distributed

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to the United States for payment towards James W. Pengilly’s federal income tax liabilities for
the years 2009, 2011, 2013, 2014 and 2016.

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4. This action may be dismissed with prejudice.

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Respectfully submitted this 6th day of March, 2018.

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RICHARD E. ZUCKERMAN
Acting Assistant Attorney General

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/S/ Virginia Cronan Lowe
VIRGINIA CRONAN LOWE
Trial Attorney, Tax Division
U.S. Department of Justice
Of Counsel:
DAYLE ELIESON
United States Attorney
Counsel for the United States

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/s/ James W. Pengilly
JAMES W. PENGILLY
PENGILLY LAW FIRM
1995 Village Center Circle
Las Vegas, NV 89134
Counsel for Defendants James W. Pengilly
and James W. Pengilly, P.C.
ORDER

Based on the parties' stipulation [ECF No. 50] and good cause appearing, IT IS
HEREBY ORDERED that this action is dismissed with prejudice. The Clerk of
Court is directed to distribute the interpled funds on deposit in the court registry in this
case to the United States in a check made payable to: U.S. Department of Justice
and mailed to the U.S. Department of Justice, Attn: William E. Thompson, P.O. Box
310, Ben Franklin Station, Washington, D.C., 20044, and CLOSE THIS CASE.

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______________________________
__________________
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U.S. District Judge Jennifer Dorsey
strict Judge Jennifer D
ict Ju
e f
3-6-18