Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_05-cv-04189/USCOURTS-cand-3_05-cv-04189-1/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 28:1331 Fed. Question

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STIPULATION TO CONTINUE STATUS CONFERENCE

AND [Proposed] ORDER THEREON (No. C-05-

04189-TEH)

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William E. Taggart, Jr. (CSB# 41134)

TAGGART & HAWKINS

1901 Harrison Street, Suite 1600

Oakland CA 94612

Telephone: (510) 893-9999

Facsimile: (510) 893-9980

Attorneys for Plaintiffs

Service Employees International Union

and 100 Oak Street Corporation 

UNITED STATED DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

Service Employees

International Union, and

100 Oak Street Corporation 

Plaintiffs,

v.

United States of America by 

and through the Commissioner

of Internal Revenue Service,

Defendant.

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CASE NO. C-05 04189 TEH

STIPULATION TO CONTINUE STATUS

CONFERENCE AND [Proposed]

ORDER THEREON

Case Mgt. Cnf.: Apr. 24, 2006

Cnf. Time: 1:30 P.M.

Courtroom: No. 12, 19 Fl. th

IT IS HEREBY STIPULATED AND REQUESTED by and between the

parties to this action, as reflected by the signatures of their

respective counsel appearing below, that the status conference

initially set for February 27, 2006, at 1:30 P.M., and continued

to April 24, 2006, at 1:30 P.M., be continued to May 22, 2006 or

such other date as the court deems appropriate, and that all

related case management deadlines, be continued for the same

period of four calendar weeks, or to such other dates as the

Case 3:05-cv-04189-JL Document 11 Filed 04/03/06 Page 1 of 4
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STIPULATION TO CONTINUE STATUS CONFERENCE

AND [Proposed] ORDER THEREON (No. C-05-

04189-TEH)

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court deems appropriate.

Plaintiffs petitioned the United States Tax Court for the

review of Notices of Determination issued by Defendant in

connection with requests by each of the Plaintiffs for Collection

Due Process hearings. On September 30, 2005, the United States

Tax Court dismissed Plaintiffs’ petitions on the ground the court

lacked jurisdiction under Internal Revenue Code §6330(d)(1) to

consider petitions with respect to the penalties that are the

subject matter of the disputes between Plaintiffs and Defendant.

Plaintiffs moved for reconsideration. On October 19, 2005,

the Tax Court granted Plaintiffs’ October 13, 2005, Motion for

Reconsideration and Motion to Vacate the September 30, 2005

Order. Plaintiffs petitioned this court for review of

Defendant’s Notices of Determination because Internal Revenue

Code §6330(d)(1) provides that in the event it is determined a

petition has been filed with the wrong court, the petitioner

shall have thirty days to file a petition in the correct court.

On February 07, 2006, the court granted the continuation of

the case management conference pursuant to the stipulation of the

parties because the United States Tax Court had not rendered a

decision on Plaintiffs’ October 13, 2005 motion for

reconsideration. 

On March 22, 2006, the United States Tax Court determined it

did not have jurisdiction to adjudicate Plaintiffs’ petitions. 

On March 24, 2006, the Tax Court entered Orders dismissing

Plaintiffs’ petitions for lack of jurisdiction.

The parties to this matter agree that a second continuation

of the case management conference, and a continuation of all

Case 3:05-cv-04189-JL Document 11 Filed 04/03/06 Page 2 of 4
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STIPULATION TO CONTINUE STATUS CONFERENCE

AND [Proposed] ORDER THEREON (No. C-05-

04189-TEH)

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related case management deadlines, for a period of four calendar

weeks will facilitate the orderly adjudication of this matter,

and is an efficient utilization of the resources of this court. 

Such a brief continuation is in the best interests of the

parties. Accordingly, the parties respectfully request that the

case management conference, and all related case management

deadlines, be continued for a period of four calendar weeks, or

for such other period of time as the court deems appropriate.

Respectfully submitted,

Dated: March ,2006 TAGGART & HAWKINS

/S/ William E. Taggart, Jr. 

William E. Taggart, Jr.

TAGGART & HAWKINS

Attorneys for Defendants

SERVICE EMPLOYEES INTERNATIONAL

UNION & 100 OAK STREET CORPORATION

Dated: March ,2006 KEVIN V. RYAN

United States Attorney

/S/ David L. Denier 

David L. Denier 

Asst. United States Attorney

Tax Division

Case 3:05-cv-04189-JL Document 11 Filed 04/03/06 Page 3 of 4
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STIPULATION TO CONTINUE STATUS CONFERENCE

AND [Proposed] ORDER THEREON (No. C-05-

04189-TEH)

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[Proposed] ORDER

Pursuant to the stipulation of the parties as set forth

above, and for good cause shown,

IT IS HEREBY ORDERED that the case management conference

currently set for April 24, 2006, at 1:30 P.M., be continued to

June 19, 2006, at 1:30 P.M., and that all related case management

deadlines, be continued for the same period of four calendar

weeks.

Dated:________________ ______________________________

Thelton E. Henderson

United States District Judge

C28FJSTSERVI.wpd

04/03/06

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORN

I

A

Judge Thelton E. Henderson

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