Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_06-cv-03747/USCOURTS-cand-5_06-cv-03747-4/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7422 IRS: Refund Taxes

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States District C

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For the Northern District of California

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28 1 The holding of this court is limited to the facts and the particular circumstances

underlying the present motion.

ORDER, page 1

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

IAN D. HUGHES,

Plaintiff,

v.

UNITED STATES OF AMERICA,

Defendant.

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Case No.: C 06-3747 PVT

INTERIM ORDER REGARDING

STIPULATED REQUEST FOR ORDER

OF DISMISSAL

On November 29, 2006, the parties filed a stipulated request for order of dismissal, which

includes, without citation to any legal authority, a provision for either party to move to reopen the

case if the parties’ settlement is not finalized within 90 days.1 Having reviewed the stipulation

submitted by the parties, the court finds it appropriate to issue this interim order. Based on the

stipulation and the file herein,

IT IS HEREBY ORDERED that, no later than December 15, 2006, Defendant shall file a

supplemental brief setting forth the legal authority for a court to provide for a dismissed case to be

reopened absent a showing of extraordinary circumstances. See FED.R.CIV.PRO. 60(b). The court

Case 5:06-cv-03747-PVT Document 15 Filed 11/30/06 Page 1 of 2
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ORDER, page 2

will review the stipulated request and Defendant’s supplemental brief after it receives, and makes a

determination based on, Defendant’s response to the pending order to show cause why default should

not be entered against Defendant.

Dated: 11/30/06

 

PATRICIA V. TRUMBULL

United States Magistrate Judge

Case 5:06-cv-03747-PVT Document 15 Filed 11/30/06 Page 2 of 2