Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_04-cv-05300/USCOURTS-caed-1_04-cv-05300-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:1346 Recovery of IRS Tax

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McGREGOR W. SCOTT

United States Attorney

G. PATRICK JENNINGS

PAUL S. HAM

Trial Attorneys, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6648

Telephone: (202) 307-6421

Attorneys for the United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

FRANK W. KUEST,

Plaintiff,

v.

UNITED STATES OF AMERICA,

Defendant.

Civil No. F-04-5300 OWW LJO

STIPULATED DISMISSAL

BETWEEN PLAINTIFF FRANK

W. KUEST AND DEFENDANT

UNITED STATES, and ORDER

Plaintiff, Frank W. Kuest, and Defendant, United States of America, through their respective

attorneys, agree and stipulate as follows:

1. On February 2, 2004, plaintiff Frank W. Kuest brought this action against the United

States, seeking a refund for taxes allegedly overpaid and an adjudication by this Court that plaintiff did

not willfully fail to collect and pay over certain withholding taxes to the Internal Revenue Service (26

U.S.C. Section 6672). 

2. On June 17, 2004, the United States answered Mr. Kuest’s Complaint denying his

allegations and counter-claiming that Mr. Kuest is indebted to the United States for outstanding Section

6672 tax liabilities, plus any penalties and interest, that were assessed against for the tax periods ending

June 30, 1999, September 30, 1999, December 31, 1999, March 31, 2000, and June 30, 2001 (“tax

periods at issue”).

Case 1:04-cv-05300-OWW -LJO Document 25 Filed 08/04/05 Page 1 of 3
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3. The United States has made assessments against Mr. Kuest for the tax periods at issue as

follows:

TAX PERIOD TAX TYPE ASSESSMENT DATE AMOUNT ASSESSED

06/30/1999 6672 03/07/2003 $19,470.43 (1)

(Quarterly) 6672 04/21/2003 $ 120.39 (2)

6672 06/02/2003 $ 41.00 (3)

09/30/1999 6672 03/07/2003 $55,359.88 (1)

(Quarterly) 6672 04/21/2003 $ 342.29 (2)

12/31/1999 6672 03/07/2003 $ 8,047.55 (1)

(Quarterly) 6672 04/21/2003 $ 49.76 (2)

03/31/2000 6672 03/07/2003 $26,333.64 (1)

(Quarterly) 6672 04/21/2003 $ 162.82 (2)

06/30/2001 6672 03/07/2003 $54,314.43 (1)

(Quarterly) 6672 04/21/2003 $ 335.83 (2)

(1) = Prompt Assessment

(2) = Interest Assessed

(3) = Fees and Collection Costs

4. During the course of this litigation, Mr. Kuest has fully paid his liabilities to the United

States for the assessments made against him, as described in paragraph 3 above, inclusive of any accrued

interest. Therefore, the United States has no further claim against Mr. Kuest for the assessments made

against him, as described in paragraph 3 above.

5. Mr. Kuest agrees that he is not entitled to any refund for any amounts paid for the tax

periods at issue and agrees not to otherwise contest the assessments made against him, as described in

paragraph 3 above, for the tax periods at issue.

6. The parties agree to bear their own costs incurred in this action, including attorney’s fees

and costs. 

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Case 1:04-cv-05300-OWW -LJO Document 25 Filed 08/04/05 Page 2 of 3
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7. Frank W. Kuest and the United States are hereby dismissed from this action.

Dated this ___ day of June, 2005. MCGREGOR W. SCOTT

United States Attorney

 ___________________________

G. PATRICK JENNINGS

PAUL S. HAM

Trial Attorneys, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6648

Telephone: (202) 307-6421

Attorneys for the United States

_____________________________

Dated this ___ day of June, 2005. RICHARD G. ZIMMER

JEREMY J. SCHRAEDER

Clifford & Brown

Bank of America Building

1430 Truxtun Avenue, Suite 900

Bakersfield, California 93301-5230

Telephone: (661) 322-6023

Attorneys for Frank W. Kuest

IT IS SO ORDERED.

Dated this _2nd_ day of ___August______, 2005.

 /s/ OLIVER W. WANGER 

OLIVER W. WANGER

UNITED STATES DISTRICT JUDGE

Case 1:04-cv-05300-OWW -LJO Document 25 Filed 08/04/05 Page 3 of 3