Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00249/USCOURTS-caed-2_06-cv-00249-4/pdf.json

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

---

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

McGREGOR W. SCOTT

United States Attorney

ADAM R. SMART

G. PATRICK JENNINGS

Trial Attorneys, Tax Division

U.S. Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6422

Facsimile: (202) 307-0054

Adam.R.Smart@usdoj.gov

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA )

)

Plaintiff, )

)

v. )

)

JEAN N. PERKINS ET AL., )

)

Defendants. )

Civil No. Civ. 2:06-cv-00249-LKK-DAD

UNITED STATES’ SUBSTITUTION OF

COUNSEL

Now comes the United States of America, pursuant to Local Rule 83-182(g), and hereby

substitutes as counsel of record, Adam R. Smart, Trial Attorney, U.S. Department of Justice, Tax

Division, for G. Patrick Jennings, who hereby withdrawals from representation of the United States of

America in the above referenced matter.

Respectfully submitted this 30th day of October, 2006.

MCGREGOR W. SCOTT

United States Attorney

 /s/ Adam R. Smart 

ADAM R. SMART

Trial Attorney, Tax Division

U.S. Department of Justice

Post Office Box 683, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6422

Facsimile: (202) 307-0054

Adam.R.Smart@usdoj.gov

Case 2:06-cv-00249-LKK -DAD Document 17 Filed 10/31/06 Page 1 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28 - 2 - 

 /s/ G. Patrick Jennings 

(as authorized on October 30, 2006)

G. PATRICK JENNINGS

Trial Attorney, Tax Division

U.S. Department of Justice

Post Office Box 683, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6648

Facsimile: (202) 307-0054

Guy.P.Jennings@usdoj.gov

Attorneys for the United States

IT IS SO ORDERED

DATED: October 31, 2006.

Case 2:06-cv-00249-LKK -DAD Document 17 Filed 10/31/06 Page 2 of 3
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28 - 3 - 

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that on this 30th day of October, 2006, I electronically filed the 

foregoing UNITED STATES’ SUBSTITUTION OF COUNSEL using the Court’s CM/ECF system. It

is further certified that, on this same date, I mailed a copy of the foregoing, via first class United States Mail,

postage prepaid, to the following: 

Jean N. Perkins

7521 Bon Soir

Corpus Christi, TX 78414

 /s/ Adam R. Smart 

ADAM R. SMART

Trial Attorney, Tax Division

U.S. Department of Justice

Case 2:06-cv-00249-LKK -DAD Document 17 Filed 10/31/06 Page 3 of 3