Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_10-cv-00817/USCOURTS-casd-3_10-cv-00817-0/pdf.json

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

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1 10cv817 BTM(NLS)

UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

Case No. 10cv817 BTM(NLS)

ORDER GRANTING IN PART AND

DENYING IN PART MOTION TO

STAY AND DENYING MOTION TO

DISMISS

v.

CHARLES LEBEAU; VICTORIA

LEBEAU, et al.,

Defendants.

Defendants have filed a motion to stay this case, or in the alternative, to dismiss it

without prejudice based on petitions filed by Charles LeBeau and Victoria LeBeau with the

United States Tax Court. Charles LeBeau’s petition concerns the same tax years (2002

through 2007 tax years) that are at issue in the second claim of the United States’ amended

complaint. Therefore, a stay of litigation relating to the United States’ second claim, pending

resolution of Charles LeBeau’s Tax Court petition, is warranted. However, there does not

appear to be any basis for staying the rest of the litigation. The Tax Court petitions filed by

Charles LeBeau and Victoria LeBeau do not implicate the United States’ first, third, and

fourth claims in this case. Accordingly, Defendants’ motion to stay is GRANTED as to

litigation pertaining the United States’ second claim and is otherwise DENIED. Defendants’

motion to dismiss the case without prejudice is DENIED. Litigation on the United States’

second claim is STAYED pending Tax Court proceedings on Charles LeBeau’s petition. 

Case 3:10-cv-00817-GPC-NLS Document 36 Filed 06/13/11 Page 1 of 2
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2 10cv817 BTM(NLS)

The United States’ pending motion for partial summary judgment does not relate to

the United States’ second claim. Therefore, the Court may rule upon it. The Court continues

the hearing on the United States’ motion to July 22, 2011 at 11:00 a.m. Plaintiffs’

opposition to the motion is due on or before July 8, 2011. Any reply is due on or before July

15, 2011. Unless otherwise directed by the Court, there shall be no oral argument, and no

personal appearances are necessary.

The Court sets a status conference regarding the Tax Court proceedings for

December 14, 2011 at 3:30 p.m.

IT IS SO ORDERED.

 

DATED: June 13, 2011

Honorable Barry Ted Moskowitz

United States District Judge

Case 3:10-cv-00817-GPC-NLS Document 36 Filed 06/13/11 Page 2 of 2