Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_14-cv-00578/USCOURTS-caed-2_14-cv-00578-5/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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Bruce Locke (#177787)

Moss & Locke

800 Howe Ave, Ste 110

Sacramento, CA 95825

916-569-0667

blocke@mosslocke.com

Attorneys for Martha Espinor

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

United States,

Plaintiff,

v.

The Estate of Cipriano Espinor, et. al., 

Defendants.

No. 2:14-cv-00578 MCE-AC

STIPULATION TO VACATE THE 

CURRENT DUE DATES, FINAL 

PRETRIAL CONFERENCE, AND BENCH 

TRIAL AND TO REQUIRE A JOINT 

STATUS REPORT BY OCTOBER 6, 2016; 

ORDER THEREON

Martha Espinor, by and through her undersigned counsel, and the United States, by and 

through its undersigned counsel, hereby stipulate that the current due date for the joint pretrial 

order, the date for the final pretrial conference, and the date for the bench trial should be vacated 

and that the parties should file a joint status report with the Court by October 6, 2016. 

The reason for vacating the current due date for the joint pretrial order, the date for the 

final pretrial conference, and the date for the bench trial is that the defendant has recently found a 

substantial number of documents that may make the case easier to settle and counsel for the 

government has agreed to review the documents and defense counsel’s legal analysis and it would 

not be possible to accomplish that review before the due date for the joint pretrial order is due. 

Plaintiff previously filed a Motion for Default Judgment against all defendants other than Martha 

Case 2:14-cv-00578-MCE-AC Document 42 Filed 08/03/16 Page 1 of 2
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Espinor (ECF No. 33). Magistrate Judge Claire signed an Amended Findings and 

Recommendation on June 17, 2016 recommending that the Motion for Default be granted (ECF 

No. 40). In addition, both parties have been exploring settlement for the past several months. In 

the event that settlement is not reached, both parties believe that a bench trial will require no more 

than one-half day to one full day given the narrowing of issues that has occurred.

 /s/ Bruce Locke

BRUCE LOCKE

Attorney for Martha Espinor

 /s/ Paul T. Butler

PAUL BUTLER

Trial Attorney, Tax Division

Department of Justice

Attorney for the United States

ORDER

In accordance with the foregoing stipulation, and good cause appearing, all currently 

Set dates in this matter, including the August 25, 2016 Final Pretrial Conference and the bench 

trial scheduled for October 17, 2016, are hereby VACATED so as to facilitate ongoing settlement 

negotiations in this matter. The parties are directed to file a joint status report with the Court not 

later than October 6, 2016 if the case is not resolved beforehand.

IT IS SO ORDERED.

Dated: August 3, 2016

Case 2:14-cv-00578-MCE-AC Document 42 Filed 08/03/16 Page 2 of 2