Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-00385/USCOURTS-caed-1_05-cv-00385-0/pdf.json

Nature of Suit Code: 871
Nature of Suit: IRS 3rd Party Suits 26 USC 7609 (U.S. plaintiff)
Cause of Action: 26:7609 IRS: Petition to Quash IRS Summons

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28 STIPULATED ORDER -1- 1442537.1 

McGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

VANCE AIRCRAFT, INC.,

Plaintiff,

v.

INTERNAL REVENUE SERVICE, a

governmental agency; MOTSCHIELDLER,

MICHAELIDES & WISHON, LLP, and DOES 1

through 10, inclusive,

Defendants.

 

Civil No. 1:05-cv-00385-AWI-LJO

STIPULATED ORDER OF

DISTRIBUTION AND DISMISSAL

Plaintiff, Vance Aircraft Inc., and defendants, United States of America and Motschieldler, 

Michaelidas, & Wishon, LLP, (a law firm, hereinafter “MMW”), through their respective attorneys, 

hereby agree and stipulate as follows:

1. On March 22, 2005, Plaintiff initiated this interpleader action requesting, inter alia, that

the Court determine defendants United States’ and MMW’s relative priority of their respective claims to

the interpled funds. See generally, Interpleader Complaint.

2. On April 14, 2005, Plaintiff deposited the interpled funds, $50,000, with the Court’s

Registry. See generally, Docket. 

Case 1:05-cv-00385-AWI-LJO Document 18 Filed 06/21/06 Page 1 of 3
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28 STIPULATED ORDER -2- 1442537.1 

3. The parties agree that $8,242.11 represents the amount owed to MMW, under 26 U.S.C. §

6323(b), for attorneys’ fees and costs it incurred in representing Hugh Taylor and Hugh’s Flying Service,

Inc., (both unnamed parties) in their dispute with Vance Aircraft. The parties further agree that the

remaining net amount of the interpled funds should be distributed to the United States to be applied

against Hugh Taylor’s and Marisela Gonzales’, husband and wife, outstanding federal income tax

liabilities, plus penalties and interest, for the 2000 and 2001 tax years and against Hugh Taylor’s

outstanding Section 6672 liabilities, plus interest, for the tax periods ending June 30, 1993; September

30, 1993; December 31, 1993; March 31, 1994; June 30, 1994; September 30, 1994; September 30, 1995;

and December 31, 1998. The parties further agree that Plaintiff disclaims any interest or claim to the

interpled funds and that this action should be dismissed after distribution of the interpled funds as set

forth in paragraph 5, below.

4. The parties are to bear their own costs incurred in this action, including attorneys’ fees

and costs, except for the amount to be distributed to MMW as described in paragraph 3, above.

5. Based upon the foregoing, the Clerk of Court shall distribute the interpled funds, in the

amount of $50,000 plus any applicable interest, that is currently held by the Court’s Registry as follows:

A. By sending a check, made payable in the amount of $8,242.11 to “Motschieldler,

Michaelidas, & Wishon, LLP,” to:

Motschiedler, Michaelides & Wishon

c/o Douglas V. Thornton (attorney for MMW)

1690 West Shaw Avenue, Suite 200

Fresno, California 93711

B. And by sending a check, made payable in the amount of $41,757.89 plus any

applicable interest to the “United States Treasury” with the notation “Vance Aircraft v. Internal

Case 1:05-cv-00385-AWI-LJO Document 18 Filed 06/21/06 Page 2 of 3
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28 STIPULATED ORDER -3- 1442537.1 

Revenue Service - CMN 2005103769," to:

US Department of Justice

Tax Division, Civil Trial - Western

c/o Paul S. Ham, Trial Attorney

555 4 Street, N.W. Room 7217 th

Washington DC, 20001

Dated this 20 day of June, th

2006

McGREGOR W. SCOTT

United States Attorney

 /s/ - Paul Ham 

PAUL S. HAM

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station 

Washington, D.C. 20044

(Attorneys for the United States)

Dated this 14 day of June, th

2006

 /s/ - Russell Matsumoto 

RUSSELL MATSUMOTO

FRAME & MATSUMOTO

201 Washington Street, Post

Office Box 895 Coalinga,

California 93210

(Attorneys for Vance Aircraft,

Inc.)

Dated this 14 day of June, th

2006

 /s/ - Douglas Thornton 

DOUGLAS V. THORNTON

MOTSCHIEDLER,

MICHAELIDES & WISHON

1690 West Shaw Avenue, 

Suite 200

Fresno, California 93711

(Attorneys for Motschiedler,

Michaelides & Wishon)

ORDER

The Clerk of the Court is DIRECTED to distribute the interpled funds as set forth in the above

stipulation and then close this action pursuant to the parties’ request for dismissal.

IT IS SO ORDERED.

Dated: June 21, 2006 /s/ Anthony W. Ishii 

0m8i78 UNITED STATES DISTRICT JUDGE

Case 1:05-cv-00385-AWI-LJO Document 18 Filed 06/21/06 Page 3 of 3