Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_06-cv-05397/USCOURTS-cand-5_06-cv-05397-3/pdf.json

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

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JOSEPH P. RUSSONIELLO (CSBN 44332)

United States Attorney

THOMAS MOORE (ASBN 4305-O78T) 

Assistant United States Attorney

Acting Chief, Tax Division

DAVID L. DENIER (CSBN 95024) 

Assistant United States Attorney

 9th Floor Federal Building

 450 Golden Gate Avenue, Box 36055

 San Francisco, California 94102

 Telephone: (415) 436-6888

 Fax: (415) 436-6748

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

UNITED STATES OF AMERICA, )

) No. C-06-5397-JW

Plaintiff, )

)

v. )

) JOINT STATEMENT IN 

CAROL LINDSAY (aka CAROL LE ) RESPONSE TO ORDER TO SHOW 

MARQUAND); STATE OF CALIFORNIA, ) CAUSE RE SETTLEMENT 

FRANCHISE TAX BOARD; COUNTY OF )

SANTA CRUZ, OFFICE OF TAX )

COLLECTOR, ) DATE: MARCH 3, 2008

) TIME: 9:00 A.M.

Defendants. )

 )

This is an action to reduce to judgment certain outstanding income tax assessments for

the tax years 1990 through 1995 made against defendant Carol Lindsay and to foreclose federal

tax liens upon the real property located at 144 Getchell Street, San Jose, California. Ms. Lindsay

had not filed her federal income tax returns for the years at issue. The tax assessments made

against Ms. Lindsay for those years, as set forth in paragraph 10 of the Complaint, were based on

Substitute for Returns.

Ms. Lindsay has agreed with both the IRS’s and the FTB’s calculations of the tax

liabilities due and owing. She anticipates paying the FTB tax liability soon from current assets. 

The IRS tax liability is of a magnitude that will require a loan. Ms. Lindsay has applied for a

loan and believes she will be able to secure one. She anticipates the loan will be obtained and the 

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORN

I

A

IT IS SO ORDERED

AS MODIFIED

Judge James Ware

Case 5:06-cv-05397-JW Document 33 Filed 02/28/08 Page 1 of 2
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Joint Statement In Resp. To Order To Show

Cause Re Settl. (No. C-06-5397-JW) 2

IRS paid within 60 days. Ms. Lindsay owns the real property that is the subject of the foreclosure

action free of any encumbrances other than the federal, state and/or local tax liabilities. The

government cannot dismiss this action until payment is received. The action was filed because

the statute of limitations on collection was expiring. 

For the foregoing reasons, the parties recommend that this case be set for a further case

management conference in sixty (60) days.

Respectfully submitted,

JOSEPH P. RUSSONIELLO 

United States Attorney

Dated: February 25, 2008 /s/ David L. Denier

DAVID L. DENIER

Assistant United States Attorney

Tax Division

Dated: February 25, 2008 /s/ David Porter

DAVID B. PORTER

Attorney for Defendant

 Carol J. Lindsay

BILL LOCKYER

Attorney General of the State of California

Dated :February 25, 2008 /s/ Randall P. Borcherding

RANDALL P. BORCHERDING

Deputy Attorney General 

Attorneys for Defendant Franchise Tax Board

*** ORDER ***

 Based on the parties' representations, the Court continues the Order to Show Cause 

hearing currently set for March 3, 2008 to June 2, 2008 at 9 A.M. This is the final 

continuance. If a Stipulated Dismissal is not filed by May 27, 2008, the parties shall file a 

Joint Statement in Response to the Order to Show Cause on the same date. 

Dated: February 27, 2008 ___________________________________ 

 JAMES WARE 

 United States District Judge

Case 5:06-cv-05397-JW Document 33 Filed 02/28/08 Page 2 of 2