Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_04-cv-01476/USCOURTS-caed-2_04-cv-01476-0/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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MCGREGOR W. SCOTT

United States Attorney

HENRY C. DARMSTADTER 

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683

Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6481

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. )

)

WALTER ALLEN “AL” THOMPSON, )

individually and d/b/a CENCAL AVIATION, )

CENCAL SALES COMPANY and CENCAL, )

AVIATION PRODUCTS; )

DENISE THOMPSON; )

WELLS FARGO HOME MORTGAGE INC., )

and JP MORGAN CHASE BANK, )

)

Defendants. )

)

 )

Civil No. CIV-S-04-1476 FCD GGH

STIPULATION AND ORDER

CONTINUING PRETRIAL AND TRIAL

DATES 

CONTINUED DATES

PRETRIAL: January 20, 2006

TRIAL: March 28, 2006

IT IS HEREBY STIPULATED AND AGREED between plaintiff United States of

America, defendant Wells Fargo Home Mortgage (hereinafter “Wells Fargo”) and defendant JP

Morgan Chase Bank, through its mortgage loan servicer and authorized agent, HomeComings

Financial Network, Inc. (hereinafter “JP Morgan”), by and through undersigned counsel, as

follows:

1. On July 28, 2004, the United States commenced this action to reduce to judgment

federal tax assessments made against defendants Walter Allen Thompson and Denise Thompson. 

The tax assessments sought to be reduced to judgment are for individual income taxes (IRS Form

1040) against Walter and Denise Thompson for the year 1998, for frivolous income tax return

penalties (IRC § 6702) against Walter and Denise Thompson for the years 1996, 1997 and 1998,

for employment taxes (IRS Form 941) against Walter Thompson for all quarterly periods ending

Case 2:04-cv-01476-FCD-GGH Document 43 Filed 10/12/05 Page 1 of 4
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2 STIP. TO CONTINUE

September 30, 2000 through December 31, 2002 and for annual federal unemployment taxes

against Walter Thompson for the years 2000, 2001 and 2002. Following service of process,

defendants Walter Thompson and Denise Thompson failed to timely respond to the Complaint,

and the Clerk of the Court entered their defaults. The United States has applied for entry of

default judgment by the Court against defendants Walter and Denise Thompson which is

scheduled for hearing on October 27, 2005 before Magistrate Judge Gregory G. Hollows.

2. The United States also seeks in this action to foreclose federal tax liens upon real

property located within this district at 504 Hanland Court in Redding, California (hereinafter

“Hanland Court Property”). In accordance with IRC § 7403(b), The United States named Wells

Fargo and JP Morgan as defendants in this action because they have asserted an interest in the

Hanland Court Property. The United States, Wells Fargo and JP Morgan have entered into a

stipulation regarding lien priority on the Hanland Court Property. This stipulation was filed on

October 11, 2005 and is currently being considered by the Court.

3. If the Court grants the United States’ application for entry of default judgment

against the Thompsons and approves the stipulation regarding lien priority, the parties believe

that the Court will be in a position to enter a final judgment in this case. Accordingly, the parties

request that the pretrial and trial dates be continued for a period of three months so that the Court

can rule upon the application for entry of default judgment and stipulation regarding lien priority

and possibly enter a final judgment in this action.

4. The parties stipulate and request that the pretrial conference be continued from

November 18, 2005 to January 20, 2006 at 2:30 p.m.

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3 STIP. TO CONTINUE

5. The parties stipulate and request that the trial be continued from January 24, 2006

to March 28, 2006 at 9:00 a.m.

Dated this 11th day of October, 2005.

MCGREGOR W. SCOTT

United States Attorney

s//Henry C. Darmstadter

HENRY C. DARMSTADTER

Trial Attorney, Tax Division

U.S. Department of Justice

Post Office Box 683

Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 307-6481

Dated this 6th day of October, 2005.

PITE DUNCAN & MELMET, LLP

s//Donald E. Royer (signature in US file)

DONALD E. ROYER, ESQ.

1820 E. First Street, Suite 420

Santa Ana, CA 92705

(714) 285-2644

Attorney for Defendant

Wells Fargo Home Mortgage

Dated this 11th day of October, 2005.

ROBERT E. WEISS, INC.

s//Cris A. Klingerman (signature in US file)

CRIS A. KLINGERMAN, ESQ.

920 Village Oaks Drive

Covina, California 91724

(626) 967-4302

Attorney for Defendant

JP Morgan Chase Bank, Trustee by and

through its Mortgage Loan Servicer and

Agent, Homecomings Financial Network,

Inc.

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4 STIP. TO CONTINUE

GOOD CAUSE APPEARING, IT IS SO ORDERED.

DATED: October 12, 2005 /s/ Frank C. Damrell Jr. 

Judge, United States District Court

Case 2:04-cv-01476-FCD-GGH Document 43 Filed 10/12/05 Page 4 of 4