Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_06-cv-03747/USCOURTS-cand-5_06-cv-03747-5/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7422 IRS: Refund Taxes

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For the Northern District of California

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1 The holding of this court is limited to the facts and the particular circumstances

underlying the present motion.

2 Pursuant to the parties’ stipulated extension of time, the answer was due on or before

September 12, 2006. As of the September 19, 2006 Case Management Conference, although they

informed the court that the Defendant was considering a settlement proposal, the parties had not yet

agreed to a settlement.

ORDER, page 1

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

IAN D. HUGHES,

Plaintiff,

v.

UNITED STATES OF AMERICA,

Defendant.

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Case No.: C 06-3747 PVT

ORDER DISSOLVING ORDER TO

SHOW CAUSE, VACATING TRIAL

DATES AND SETTING MATTER ON

COURT’S DISMISSAL CALENDAR

FOR MARCH 13, 2007

On November 20, 2006, this court issued an order to show cause why default should not be

entered against Defendant.1 After filing two non-responsive, procedurally defective stipulations,

Defendant has now filed an appropriate response to the OSC. Therefore,

IT IS HEREBY ORDERED that the order to show cause is DISSOLVED. While it appears

the deadline for Defendant to answer expired before the parties settled,2 the court will accept

Defendant’s representation that Plaintiff had agreed not to request entry of default as part of the

settlement negotiations. Although the better practice under those circumstances would have been to

Case 5:06-cv-03747-PVT Document 17 Filed 12/04/06 Page 1 of 2
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3 The court expresses no opinion with regard to whether the circumstances will constitute

good cause to deny a request for entry of default in the event Defendant fails to consummate the

settlement the parties have now reached.

ORDER, page 2

request a continuance of both the deadline for answering and the Case Management Conference, the

court will deem it good cause to avoid entry of default for the time being.3 

IT IS FURTHER ORDERED that the trial dates are VACATED, and the case is set on the

court’s dismissal calendar at 2:00 p.m. on March 13, 2007. No later than March 6, 2007, the parties

shall file either an unconditional stipulated dismissal (in which case the action will be dismissed and

the parties need not appear for the dismissal calendar), or else a statement setting forth the status of

the case.

Dated: 12/4/06

 

PATRICIA V. TRUMBULL

United States Magistrate Judge

Case 5:06-cv-03747-PVT Document 17 Filed 12/04/06 Page 2 of 2