Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_03-cv-04518/USCOURTS-cand-5_03-cv-04518-7/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6532 IRS: Refund of Tax Penalty

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STIPULATION

Case No. C03-04518 JW RS 1

KEVIN V. RYAN (CSBN 118321)

United States Attorney

JAY R. WEILL (CSBN 75434)

Assistant United States Attorney

Chief, Tax Division

CYNTHIA STIER

Assistant United States Attorney

 450 Golden Gate Avenue, Box 36055

 San Francisco, California 94102

 Telephone: (415) 436-7000

 Facsimile: (415) 436-6748

W. CARL HANKLA (D.C. Bar No. 411665)

JOSEPH A. SERGI

GOUD P. MARAGANI

JUSTIN S. KIM

Trial Attorneys, Tax Division

United States Department of Justice

 P.O. Box 683, Ben Franklin Station

 Washington, D.C. 20044

 Telephone: (202) 307-6448 

 Facsimile : (202) 307-0054 

 w.carl.hankla@usdoj.gov

Attorneys for Defendant and Plaintiff on 

Counterclaim United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

NEAL M. DOUGLAS and CHRISTINE R. )

DOUGLAS, )

) Case No. C-03-4518 JW RS

Plaintiffs, )

)

v. ) STIPULATED REQUEST FOR ORDER 

) EXTENDING DISCOVERY ON 

UNITED STATES OF AMERICA, ) SPECIFIED ASPECTS OF THE 

) ACCURACY-RELATED PENALTY 

Defendant and ) COUNTERCLAIM AND [PROPOSED]

Plaintiff on Counterclaim, ) ORDER 

v. ) 

)

NEAL M. DOUGLAS and CHRISTINE R. )

DOUGLAS, )

)

Defendants on )

Counterclaim. ) )

Case 5:03-cv-04518-JW Document 75 Filed 10/25/06 Page 1 of 4
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1The Initial Discovery period was created for the Plaintiffs and the government to litigate specified aspects

of the government’s accuracy-related penalty counterclaim (as determined by this Court’s order adopting the

stipulation of the Parties). Other document discovery is deemed ongoing during the pendency of the stay. 

STIPULATION

Case No. C03-04518 JW RS 2

WHEREAS, on July 7, 2006, the Court entered an Order setting the following deadlines

in the above-captioned matter: (1) Initial Discovery1

 deadline on specified aspects of the

accuracy-related penalty counterclaim under 26 U.S.C. § 6662 set for October 31, 2006, (2)

summary judgment motion deadline on the specified aspects of accuracy-related penalty

counterclaim under 26 U.S.C. § 6662 set for November 30, 2006, and (3) hearing on summary

judgment motions related to the specified aspects of accuracy-related penalty counterclaim under

26 U.S.C. § 6662 set for January 8, 2007 at 9:00 a.m.

WHEREAS, the government and Plaintiffs (collectively, “the Parties”) agree that an

extension of the deadlines related to the specified aspects of the accuracy-related penalty

counterclaim under 26 U.S.C. § 6662 is necessary in this case;

WHEREAS, the Parties have agreed to the following extensions of time to the deadlines

related to the specified aspects of the accuracy-related penalty counterclaim under 26 U.S.C. §

6662; 

NOW, THEREFORE, IT IS STIPULATED AND AGREED, by and between the Parties,

subject to the Court’s approval, that:

The following schedule for discovery and briefing on that portion of the accuracy-related

penalty excepted from the stay applies:

Event Requested Deadline

End of Initial Discovery on specified aspects 

accuracy-related penalty counterclaim (under 

IRC § 6662)

January 5, 2007

Summary judgment motion deadline for specified

aspects of the accuracy-related penalty counterclaim

(under IRC § 6662) (30 days from close of discovery)

February 5, 2007

Hearing on summary judgment motions related to

specified aspects of the accuracy-related penalty

counterclaim (under IRC § 6662)

To be set by the Court.

Case 5:03-cv-04518-JW Document 75 Filed 10/25/06 Page 2 of 4
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STIPULATION

Case No. C03-04518 JW RS 3

The Parties have included a [Proposed] Order for the Court’s consideration.

Attorneys for UNITED STATES OF AMERICA

KEVIN V. RYAN

United States Attorney

JAY R. WEILL

Assistant U.S. Attorney, Chief, Tax Division

CYNTHIA STIER

Assistant U.S. Attorney

/s Joseph A. Sergi 

W. CARL HANKLA

JOSEPH A. SERGI 

GOUD P. MARAGANI

JUSTIN S. KIM

Trial Attorneys, Tax Division

U.S. Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6448

Facsimile : (202) 307-0054

w.carl.hankla@usdoj.gov; 

Attorneys for NEAL M. DOUGLAS and CHRISTINE R. DOUGLAS

/s Mark H. Churchill 

Christopher Kliefoth (admitted pro hac vice)

Mark H. Churchill (admitted pro hac vice)

MCDERMOTT WILL & EMERY LLP

600 13th Street, N.W.

Washington, DC 20005

(202) 756-8000 – Telephone

(202) 756-8087 – Facsimile

Daniel E. Alberti (CSBN 68620)

MCDERMOTT WILL & EMERY LLP

3150 Porter Drive

Palo Alto, CA 94303-1212

(650) 813-5000 – Telephone 

(650) 813-5100 – Facsimile 

Case 5:03-cv-04518-JW Document 75 Filed 10/25/06 Page 3 of 4
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STIPULATION

Case No. C03-04518 JW RS 4

[PROPOSED] ORDER

It is ORDERED, that those matters excepted from the stay (pursuant to the Court’s Order

dated July 7, 2006) as adjudged above are subject to the following schedule:

EventDeadline

End of Initial Discovery on specified aspects accuracyrelated penalty counterclaim (under IRC § 6662)January 5, 2007

Summary judgment motion deadline for specified 

aspects of the accuracy-related penalty counterclaim 

(under IRC § 6662)

February 5, 2007

Hearing on summary judgment motions related to 

specified aspects of the accuracy-related penalty

counterclaim (under IRC § 6662)

To be set by the Court.

Dated: October __, 2006 ______________________________

Honorable James Ware

United States District Judge

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Case 5:03-cv-04518-JW Document 75 Filed 10/25/06 Page 4 of 4