Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_23-cv-02261/USCOURTS-caed-2_23-cv-02261-2/pdf.json

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

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

GENESIS SYSTEMS INTERNATIONAL 

Inc., et al.,

Defendants.

No. 2:23-cv-02261-DJC-JDP

ORDER

The Court previously denied Counsel for Defendant Genesis System 

International Inc.’s Motion to Withdraw. (ECF No. 18.) Counsel for Defendant now 

seeks reconsideration of the Court’s prior order denying that motion on the grounds 

that there were facts and circumstances not shown in the previous motion. (See ECF 

No. 20.) 

Having considered counsel’s arguments and the relevant law as well as 

Plaintiff’s non-opposition to granting reconsideration, IT IS HEREBY ORDERED that the 

Motion for Reconsideration (ECF No. 20) is GRANTED. See 389 Orange St. Partners v. 

Arnold, 179 F.3d 656, 665 (9th Cir. 1999). Further, Defense Counsel’s Motion to 

Withdraw from Representation of Defendant Genesis Systems (ECF No. 14) is 

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Case 2:23-cv-02261-DJC-JDP Document 23 Filed 01/16/25 Page 1 of 2
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GRANTED. The hearing on this motion, presently set for January 23, 2024, at 

1:00 P.M. in Courtroom 10, is VACATED.

Within 14 days of this order, Defendant Genesis Systems International, Inc. is 

ordered to appear with new counsel. Should Defendant fail to appear with counsel, 

Plaintiff may seek the entry of default against Defendant Genesis Systems International 

Inc.

1

IT IS SO ORDERED.

Dated: January 15, 2025 

Hon. Daniel J. Calabretta

UNITED STATES DISTRICT JUDGE

1 Under the Local Rules of this District, a corporation or other entity may appear only by an attorney. 

Local Rule 183(a).

Case 2:23-cv-02261-DJC-JDP Document 23 Filed 01/16/25 Page 2 of 2