Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_06-cv-01750/USCOURTS-casd-3_06-cv-01750-4/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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- 1 - 06CV1750

UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

CASE NO. 06CV1750-LAB (AJB)

ORDER GRANTING PLAINTIFF'S

MOTION FOR SUMMARY

JUDGMENT

[Dkt No. 18]

vs.

JOHN BARON WANG,

Defendant.

This matter is before the court on plaintiff the United States of America's Motion For Summary

Judgment ("Motion") of its Complaint to reduce to judgmentfederal tax assessments against defendant

John Baron Wang. The Complaint itemizes taxes, interest, penalties, fees, and credits for particular

assessments covering tax years 1994 and 1995, stating an unpaid balance of $56,832.88 as of

August 30, 2006. Compl. ¶ 8. The Complaint seeks entry of judgment in that amount, "plus statutory

interest and other additions allowed by law from August 30, 2006, less any credits for payments

applied to unpaid federal income taxes for the tax years 1994 and 1995." Compl. p. 3. 

The Motion is accompanied by evidence in support of the government's contention no genuine

issue of material fact exists and the United States is entitled as a matter of law to the relief sought,

addressing the proper standards and burdens under FED. R. CIV. P. 56. See also Celotex Corp. v.

Catrett, 477 U.S. 317, 323 (1986); Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 255 (1986); Arpin

v. Santa Clara Valley Transp. Agency, 261 F.3d 912, 919 (9th Cir. 2001). The government carries its

prima facie burden in actions to collect tax, including inter alia production of Certificates of

Assessment and Payments for Mr. Want for the subject tax years, Forms 1040 signed by Mr. Wang,

and a Declaration of counsel authenticating the documentary evidence presented in support of the

Case 3:06-cv-01750-LAB-AJB Document 20 Filed 11/08/07 Page 1 of 2
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- 2 - 06CV1750

Motion. See Oliver v. United States, 921 F.2d 916, 919-20 (9th Cir. 1990); United States v. Jones, 33

F.3d 1137, 1139 (9th Cir. 1994); Kim Decl. The Motion seeks "entry of summary judgment for unpaid

federal income taxes, interest, and other statutory additions against Mr. Wang for the 1994 and 1995

tax years, in the [updated] amount of $61,775.10, plus additional statutory interest accruing from

October 31, 2007." Mot. P&A 3:13-15.

The government's showing shifted the burden to Mr. Want to show he is not liable for the

assessment. Oliver, 921 F.2d at 920. Mr. Wang, proceeding through counsel, filed a Response to the

Motion stating he "does not intend to file opposition to the Motion for Summary Judgment. . . ." Dkt

No. 19. Accordingly, the court deems the Motion to be unopposed. The court finds the United States

has carried its burden to demonstrate entitlement to the relief sought. Accordingly, IT IS HEREBY

ORDERED the Motion is GRANTED, and the hearing presently scheduled for November 19, 2007

is off-calendar. IT IS FURTHER ORDERED plaintiff shall prepare and lodge with the undersigned

District Judge a [Proposed] Order, including citation to appropriate statutory authority in support of

the calculation of the total amount of the award to be reduced to Judgment.

IT IS SO ORDERED.

DATED: November 7, 2007

HONORABLE LARRY ALAN BURNS

United States District Judge

Case 3:06-cv-01750-LAB-AJB Document 20 Filed 11/08/07 Page 2 of 2