Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_05-cv-01010/USCOURTS-cand-3_05-cv-01010-37/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6502 IRS:Enforcement of tax liens

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LAW OFFICES OF 

COX, CASTLE & 

NICHOLSON LLP 

SAN FRANCISCO 

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CASE NO. 05-01010 MMC

FOURTH STIPULATION TO CONTINUE TRIAL DATE

AND HEARING ON SJM; [PROPOSED] ORDER

Robert D. Infelise (California State Bar No. 93876)

Peter M. Morrisette (California State Bar No. 209190) 

Cox, Castle & Nicholson LLP 

555 California Street, 10th Floor 

San Francisco, California 94104-1513 

Telephone: (415) 392-4200 

Facsimile: (415) 392-4250 

Email: rinfelise@coxcastle.com 

Attorneys for the plaintiffs, 

DR Management, LLC; DR Acquisitions I, LLC; DR Holdings, 

LLC; Jennifer Lin; Frederick Lin; and Kevin Lin 

Joseph P. Russoniello (California State Bar 44332) 

United States Attorney 

Thomas Moore (ASBN 4305-T780) 

Assistant United States Attorney, Chief, Tax Division 

Cynthia Stier (District of Columbia Bar No. 423256) 

Assistant United States Attorney 

10th Floor Federal Building 

450 Golden Gate Avenue, Box 36055 

San Francisco, California 94102 

Telephone: (415) 436-7000; Facsimile: (415) 436-6748 

Robert J. Higgins (District of Columbia Bar No. 242966) 

Trial Attorney, U.S. Department of Justice 

Bart D. Jeffress (Connecticut Bar No. 419184) 

Trial Attorney, U.S. Department of Justice 

555 4th Street., N.W., Room 8816 

Washington, D.C. 20001 

Telephone: (202) 307-6580; Facsimile: (202) 514-9440 

Email: robert.j.higgins@usdoj.gov 

Attorneys for the defendant 

United States of America 

UNITED STATES DISTRICT COURT 

NORTHERN DISTRICT OF CALIFORNIA 

SAN FRANCISCO DIVISION 

DR MANAGEMENT, LLC, et al.,

Plaintiffs,

vs.

UNITED STATES OF AMERICA, et al.,

Defendants.

Case No. 05-01010 MMC 

FOURTH STIPULATION TO CONTINUE 

TRIAL DATE AND SUMMARY 

JUDGMENT MOTION HEARING DATE; 

PROPOSED ORDER 

Case 3:05-cv-01010-MMC Document 152 Filed 08/21/08 Page 1 of 4
LAW OFFICES OF 

COX, CASTLE & 

NICHOLSON LLP 

SAN FRANCISCO 

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CASE NO. 05-01010 MMC

FOURTH STIPULATION TO CONTINUE TRIAL DATE

AND HEARING ON SJM; [PROPOSED] ORDER

This stipulation between the plaintiffs (DR Management, LLC; DR Acquisitions, LLC; 

DR Holdings, LLC; Jennifer Lin; Frederick Lin; and Kevin Lin) and the defendant (the United States 

of America) is based on the following facts: 

RECITALS 

1. On February 7, 2008, the plaintiffs and the defendant filed a stipulation 

(Document 145) (i) notifying this Court that the parties had reached a tentative settlement and (ii) 

requesting that this Court continue the trial date and summary judgment hearing no less than four 

months so at to provide the defendant with sufficient time to secure the necessary approvals from the 

Department of Justice and the Internal Revenue Service and prepare the settlement papers. 

2. On February 8, 2008, this Court issued an order (Document 146) approving in 

part the stipulation to continue the trial date and summary judgment hearing date, and set the 

following revised calendar in this action: 

x Summary Judgment Motion Hearing: June 20, 2008 

x Pretrial Filings, including Motions in Limine: July 1, 2008 

x Opposition to Motions in Limine: July 8, 2008 

x Pretrial Conference: July 15, 2008 

x Trial Date: August 25, 2008 

3. On February 20, 2008, the plaintiffs and the defendant filed a stipulation 

(Document 147) notifying this Court of a conflict that the plaintiffs’ lead lawyer, Robert D. Infelise, 

had with the schedule adopted by this Court. On February 21, 2008, this Court issued an Order 

(Document 148) approving the stipulation and set the following revised calendar in this action: 

x Summary Judgment Motion Hearing: July 18, 2008 

x Pretrial Filings, including Motions in Limine: August 5, 2008 

x Opposition to Motions in Limine: August 12, 2008 

x Pretrial Conference: August 19, 2008 

x Trial Date: September 29, 2008 

Case 3:05-cv-01010-MMC Document 152 Filed 08/21/08 Page 2 of 4
LAW OFFICES OF 

COX, CASTLE & 

NICHOLSON LLP 

SAN FRANCISCO 

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CASE NO. 05-01010 MMC

FOURTH STIPULATION TO CONTINUE TRIAL DATE

AND HEARING ON SJM; [PROPOSED] ORDER

4. On July 2, 2008, the plaintiffs and the defendant filed a stipulation (Document 

149) notifying this Court that the plaintiffs needed more time to finalize the settlement and requested 

an approximately one month extension in the dates adopted by the Court pursuant to its February 21, 

2008 Order (Document 148). On July 3, 2008, this Court issued an Order (Document 150) approving 

the parties stipulation for an extension and setting forth the following schedule:

x Summary Judgment Motion Hearing: August 29, 2008 

x Pretrial Filings and Motions in Limine: September 19, 2008 

x Opposition to Motions in Limine: September 26, 2008 

x Pretrial Conference: October 7, 2008 

x Trial Date: October 20, 2008 

5. Since February 7, 2008, the parties have been diligently working toward 

finalizing the terms of plaintiffs’ offer and government approval for the tentative settlement. 

Specifically, the plaintiffs have been responding to the Internal Revenue Service’s and the Department 

of Justice’s requests for additional documents related to the tentative settlement. The United States of 

America, on the other hand, has been diligently (i) analyzing documents produced by the plaintiffs 

both before and after reaching a tentative agreement and (ii) obtaining approvals from the various 

officials who must approve it. As this Court is aware, any settlement must be reviewed by several 

officials within the Department of Justice, culminating with final review and approval by the 

Associate Attorney General of the United States. To date, the settlement has been reviewed and 

recommended by the Western Region of the Civil Trial Section of the Tax Division, and reviewed by 

the Tax Division’s Office of Review and forwarded to the Tax Division’s Acting Assistant Attorney 

General for this matter. If he approves the settlement, it would then be forwarded to the Associate 

Attorney General for his consideration. In addition, the Internal Revenue Service is reviewing and 

analyzing the tax information provided the plaintiffs for multiple tax years and it needs more time to 

complete this review. The parties believe that 3 months are needed to finalize this review and execute 

the settlement. 

Case 3:05-cv-01010-MMC Document 152 Filed 08/21/08 Page 3 of 4
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COX, CASTLE & 

NICHOLSON LLP 

SAN FRANCISCO 

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CASE NO. 05-01010 MMC

FOURTH STIPULATION TO CONTINUE TRIAL DATE

AND HEARING ON SJM; [PROPOSED] ORDER

TERMS 

Based on these facts, the plaintiffs and the defendant agree to the following schedule: 

x Summary Judgment Hearing – January 19, 2009 

x Pretrial Filings and Motions in Limine – February 5, 2009 

x Opposition to Motion in Limine – February 12, 2009 

x Pretrial Conference – February 19, 2009 

x Trial – March 25, 2009 

August 20, 2008 Cox, Castle & Nicholson LLP 

By: /s/ Robert D. Infelise 

Robert D. Infelise 

Attorneys for the plaintiffs, 

DR Management, LLC; DR Acquisitions I, LLC; 

DR Holdings, LLC; Jennifer Lin; Frederick Lin; 

and Kevin Lin 

August 20, 2008 United States Attorney

Joseph P. Russoniello, Esq. 

Robert J. Higgins, Esq. 

Bart D. Jeffress, Esq. 

By: /s/ Robert J. Higgins 

Robert J. Higgins 

Attorneys for the defendant 

United States of America 

ORDER

Pursuant to the stipulation of counsel, it is so ordered. 

Date: _____________, 2008 _______________________________________ 

 The Honorable Maxine M. Chesney 

and good cause appearing for a

continuance, the remaining dates and deadlines are continued as follows:

Summary Judgment Hearing - January 23, 2009

Pretrial Filings and Motions in Limine - February 10, 2009

Oppositions to Motions in Limine - February 17, 2009

Pretrial Conference - March 3, 2009

Trial - March 23, 2009

August 21

Case 3:05-cv-01010-MMC Document 152 Filed 08/21/08 Page 4 of 4