Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_14-cv-02818/USCOURTS-caed-2_14-cv-02818-4/pdf.json

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

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(Case No. 2:14-cv-02818-KJM-EFB) 1 

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IN THE UNITED STATES DISTRICT COURT 

 FOR THE EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, ) 

 ) 

 Plaintiff, ) 

 ) 

 v. ) 

 ) 

BEHROOZ ZIDEHSARAI and ) 

JUSTINA V. ZIDEHSARAI, ) 

 ) 

 Defendants. ) 

_______________________________________) 

Case No. 2:14-cv-02818-KJM-EFB 

JUDGMENT IN A CIVIL CASE 

 In accordance with (1) the stipulation of the parties filed December 2, 2016, (ECF 38); 

(2) the order granting the United States motion for partial summary judgment filed November 

10, 2016, (ECF 35); and (3) Rule 58(b)(2)(B) of the Federal Rules of Civil Procedure, judgment 

is entered as follows: 

1. Behrooz Zidehsarai and Justina V. Zidehsarai are jointly and severally indebted to 

the United States in the amount of $ 442,567.94 plus statutory interest and other statutory 

additions running from October 28, 2016, which represents the unpaid balance of the federal 

individual income tax (Form 1040) liabilities assessed against Behrooz Zidehsarai and Justina V. 

Zidehsarai for the taxable years ending December 31, 2004, through and including December 31, 

2009, excluding penalties and interest on penalties for those tax years, together with accrued but 

unassessed interest and other statutory additions, together with statutory interest and other 

Case 2:14-cv-02818-KJM-EFB Document 42 Filed 12/07/16 Page 1 of 3
(Case No. 2:14-cv-02818-KJM-EFB) 2 

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statutory additions accruing thereafter pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 

6621, and 6622, until the judgment is paid. 

2. Behrooz Zidehsarai’s and Justina V. Zidehsarai’s federal individual income tax 

liabilities (Form 1040) for the taxable years ending December 31, 2004, through and including 

December 31, 2009, with the exception of penalties and interest on penalties for those tax years, 

are excepted from bankruptcy discharge in their bankruptcy case, In re Behrooz Zidehsarai and 

Justina V. Zidehsarai, case number 13-35984 (Bankr. E.D. Cal.), and any other future 

bankruptcy proceeding, pursuant to 11 U.S.C. § 523(a)(1)(C) and (a)(7). 

3. Behrooz Zidehsarai and Justina V. Zidehsarai are jointly and severally indebted to 

the United States in the amount of $ 210,580.23 plus statutory interest and other statutory 

additions running from October 28, 2016, which represents the unpaid balance of the federal 

individual income tax (Form 1040) liabilities assessed against Behrooz Zidehsarai and Justina V. 

Zidehsarai for the taxable years ending December 31, 2010, through and including December 31, 

2012, including penalties and interest on penalties for those tax years, together with accrued but 

unassessed interest and other statutory additions, together with statutory interest and other 

statutory additions accruing thereafter pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 

6621, and 6622, until the judgment is paid. 

4. Behrooz Zidehsarai’s and Justina V. Zidehsarai’s federal income tax liabilities 

(Form 1040) for the taxable years ending December 31, 2010, through and including December 

31, 2012, including penalties and interest on penalties for those tax years, are excepted from 

bankruptcy discharge in their bankruptcy case, In re Behrooz Zidehsarai and Justina V. 

Zidehsarai, case number 13-35984 (Bankr. E.D. Cal.), pursuant to 11 U.S.C. § 523(a)(1)(A) and 

(a)(7) because they are for taxes for which returns were last due within three years before the 

Case 2:14-cv-02818-KJM-EFB Document 42 Filed 12/07/16 Page 2 of 3
(Case No. 2:14-cv-02818-KJM-EFB) 3 

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date of the filing of the bankruptcy petition. 

APPROVED. 

DATED this 6th day of December, 2016. 

Case 2:14-cv-02818-KJM-EFB Document 42 Filed 12/07/16 Page 3 of 3