Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_05-cv-03791/USCOURTS-cand-4_05-cv-03791-4/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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28 STIP. AND ORDER FOR ENFORCEMENT

No. C 05-3791 PJH - 1 -

SCOTT N. SCHOOLS

United States Attorney

JAY R. WEILL (CSBN 75434)

Assistant United States Attorney

Chief, Tax Division

THOMAS MOORE (ASBN 4305-T768O)

Assistant United States Attorney

 10th Floor Federal Building

 450 Golden Gate Avenue, Box 36055

 San Francisco, California 94102

 Telephone: (415) 436-6935

 Fax: (415) 436-6748

 E-mail: thomas.moore@usdoj.gov 

W. CARL HANKLA (DCBN 41165)

Trial Attorney, Tax Division

United States Department of Justice

 P.O. Box 683, Ben Franklin Station

 Washington, D.C. 20044

 Telephone: (202) 307-6448

 Fax: (202) 307-0054

 E-mail: w.carl.hankla@usdoj.gov

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA, )

) No. C 05-3791 PJH

Petitioner, ) (Related case: C 05-3792 PJH)

)

v. )

) STIPULATION AND ORDER

) FOR ENFORCEMENT OF 

MAX D. GRAY, ) IRS SUMMONSES

)

)

Respondent. )

 )

Petitioner United States of America, on behalf of the Internal Revenue Service, and respondent

Max D. Gray, HEREBY STIPULATE AND AGREE:

1. This stipulation is submitted at the request of the Court following the parties’ submission

of their July 16, 2007 Joint Status Report (“July 16 Joint Status Report”) pursuant to the Order

Reopening Case and Enforcing IRS Summonses; Requiring Status Statement in Related Case entered

June 26, 2007 (“June 26 Order”) in United States v. John C. Cohan, Case No. 05-03792-PJH and this

Case 4:05-cv-03791-PJH Document 31 Filed 08/01/07 Page 1 of 3
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28 STIP. AND ORDER FOR ENFORCEMENT

No. C 05-3791 PJH - 2 -

related case. These cases were commenced by the United States under I.R.C. §§ 7402 and 7604 to

enforce IRS summonses issued to John C. Cohan, the taxpayer, and Max D. Gray, his attorney. Cohan

raised the attorney-client privilege as a defense to enforcement in his case, and Gray relied on the same

defense in his.

2. As noted in their July 16 Joint Status Report, this case was stayed pending the resolution

of Cohan. The June 26 Order determined that Mr. Cohan waived the attorney-client privilege in litigation

with the IRS in the United States Tax Court and enforced the summonses against him. Accordingly, the

summonses against Mr. Gray may be enforced as well.

3. Mr. Gray represents that he currently does not have possession, custody or control of any

documents responsive to the summonses that have not already been produced to counsel for Mr. Cohan.

4. Mr. Gray may, however, have testimony responsive to the summonses. Accordingly, upon

reasonable notice in writing by the Internal Revenue Service, sent to Mr. Gray at his last-known home or

business address (with a copy of the notice to counsel for Mr. Cohan), Mr. Gray shall appear before a

duly authorized delegate of the Secretary of the Treasury, at the time and place (within this judicial

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Case 4:05-cv-03791-PJH Document 31 Filed 08/01/07 Page 2 of 3
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28 STIP. AND ORDER FOR ENFORCEMENT

No. C 05-3791 PJH - 3 -

district or at some other mutually agreeable location) set forth in said notice, to provide such testimony,

under oath, as may be relevant or material to the examination(s) described in said summonses and to the

materials and information produced in response to the summonses.

DATED this 30th day of July, 2007.

SCOTT N. SCHOOLS

United States Attorney

JAY R. WEILL (CSBN 75434)

Assistant United States Attorney

Chief, Tax Division

THOMAS MOORE (ASBN 4305-T768O)

Assistant United States Attorney

450 Golden Gate Avenue, Box 36055

San Francisco, California 94102

Telephone: (415) 436-6935

/s/ W. Carl Hankla 

 W. CARL HANKLA (DCBN 41165)

Trial Attorney, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6448

Fax: (202) 307-0054

E-mail: w.carl.hankla@usdoj.gov

DATED this 30th day of July, 2007.

GAGEN, McCOY, McMAHON & ARMSTRONG

/s/ Charles A. Koss 

 CHARLES A. KOSS

279 Front Street

Danville, California 94526

Telephone: (925) 837-0585

Fax: (925) 838-5985

E-mail: cakoss@gmmalaw.com

PURSUANT TO THE ABOVE STIPULATION, IT IS SO ORDERED, and this case may

be closed.

DATED this ____ day of _____, 2007.

____________________________

PHYLLIS J. HAMILTON

United States District Judge

1st August

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORN

I

A

IT IS SO ORDERED

Judge Phyllis J. Hamilton

Case 4:05-cv-03791-PJH Document 31 Filed 08/01/07 Page 3 of 3