Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-00290/USCOURTS-caed-1_05-cv-00290-13/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

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STIPULATION AND ORDER FOR COMPROMISE SETTLEMENT Page 1

McGREGOR W. SCOTT

United States Attorney

YOSHINORI H. T. HIMEL #66194

Assistant U. S. Attorney

501 I Street, Suite 10-100

Sacramento, California 95814

Telephone: (916) 554-2760

Attorneys for Petitioner, UNITED STATES OF AMERICA

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Petitioner,

v.

V. STEVEN BOOTH and LOUISE Q.

BOOTH,

Respondents.

1:05-cv-290-OWW-DLB

STIPULATION AND ORDER FOR

COMPROMISE SETTLEMENT

The parties hereby stipulate, subject to the approval of the Court as provided for

hereon, as follows:

1. This stipulation is for a compromise and settlement of the United States' pending

motion, filed July 24, 2006, for a further civil compensatory fine. The motion was premised

on respondents' civil contempt, adjudged by Order filed September 6, 2005. The contempt

was of the Order filed May 25, 2005, which enforced Internal Revenue Service summonses

issued by IRS Revenue Agent Fred Chynoweth for the purpose of determining the existence

and amount of tax liabilities, if any, for V. Stephen Booth and Louise Booth, the San Joaquin

Wellness Medical Group, Aligned Enterprises Trust and Alpha Omega Trust for the tax years

of 1998, 1999, 2000, 2001 and 2002. No issue of the existence or amount of any tax

liabilities was litigated or litigable in this summons enforcement proceeding. The issue in the

Case 1:05-cv-00290-LJO -DLB Document 98 Filed 02/14/07 Page 1 of 3
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STIPULATION AND ORDER FOR COMPROMISE SETTLEMENT Page 2

motion was whether and how much respondents should compensate the United States for

amounts it had expended in issuing and enforcing the IRS summonses.

The parties to this Stipulation desire to settle any claim or dispute they may have

against each other regarding the above referenced motion, and the parties understand and

agree that nothing herein shall be construed as an admission and concession of liability or

fault on the behalf of the Booths, and that the parties simply intend to avoid further litigation

concerning this motion.

2. The motion for further civil compensatory fine is the only issue pending in this

case, and its disposition disposes of all of the claims and parties in the action under Fed. R.

Civ. P. 54(b). Therefore final judgment may be entered on this stipulation and order.

3. The total amount of the settlement is $11,500. No tax liability could be in issue in

this proceeding or be compromised by this settlement, nor does the United States contemplate

applying any part of the amount to any tax liability (except possibly, in the sole discretion of

the Internal Revenue Service, to assessments created under I.R.C. § 6673(b)(2)). In this tax

summons enforcement case, brought in aid of tax determination, the $11,500 is a monetary

sanction for costs awarded to the United States and against respondents.

4. Of the $11,500, respondents, V. Steven Booth and Louise Q. Booth, shall pay

$5,000 from their counsel's client trust account, payable to the United States of America,

identified to this case. That payment was received by the United States Attorney's Office in

Fresno, California, on January 30, 2007. The United States Attorney's Office may, in its sole

discretion, treat the $5,000 as attorney's fees, expenses and costs.

5. Of the $11,500, the remaining $6,500 shall be paid to the Internal Revenue Service

in Bakersfield, California.

Dated: February 5, 2007 McGREGOR W. SCOTT

United States Attorney

By: /s/ Y H T Himel 

YOSHINORI H. T. HIMEL

Assistant U. S. Attorney

Attorneys for Petitioner

Case 1:05-cv-00290-LJO -DLB Document 98 Filed 02/14/07 Page 2 of 3
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STIPULATION AND ORDER FOR COMPROMISE SETTLEMENT Page 3

Dated: February , 2007 FLETCHER & FOGDERUDE

By: 

ERIC K. FOGDERUDE

Attorneys for Respondent

V. Steven Booth

Dated: February 7, 2007 /s/ Katherine L. Hart 

KATHERINE L. HART

Attorney for Respondent

Louise Q. Booth

ORDER

It is APPROVED and SO ORDERED.

DATED: 2/9/2007 /s/ Oliver W. Wanger 

UNITED STATES DISTRICT JUDGE

Case 1:05-cv-00290-LJO -DLB Document 98 Filed 02/14/07 Page 3 of 3