Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-00466/USCOURTS-caed-2_07-cv-00466-1/pdf.json

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

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McGREGOR W. SCOTT

United States Attorney

PAUL S. HAM

Trial Attorney, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

Attorneys for the United States of America

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA

Plaintiff,

v.

MARGARET REMEDIOS; ROBERT HOGUE (or

his successor trustee), as trustee of the Sicnarf

Trust; STATE OF CALIFORNIA FRANCHISE

TAX BOARD; and BANK OF AMERICA

NATIONAL TRUST AND SAVINGS

ASSOCIATION, 

Defendants. 

Civil No. 2:07-cv-00466-GEB-DAD

UNITED STATES’ EX-PARTE

APPLICATION TO SERVE THE

TRUSTEE OF THE SICNARF

TRUST BY PUBLICATION, and

[Proposed] ORDER

Plaintiff United States hereby moves this Court for an order permitting the United States to serve

the Trustee of the Sicnarf Trust by publication under applicable law. In support thereof, the United

States states as follows: 

1. On March 9, 2007, the United States filed this action seeking to reduce certain federal tax

assessments made against defendant Margaret Remedios to judgment. See Docket, No. 1. Simultaneous

with this Application, the United States is also filing its First Amended Complaint. Robert Hogue was

named as a defendant because he was the alleged trustee of the Sicnarf Trust, en entity which purports to

hold title to certain real property located in Redding, California (“subject property”). See generally,

United States’ First Amended Complaint. The United States asserts that Margaret and Francis (whose

name, coincidently, is the name of the trust, “Sicnarf,” when spelled backwards) Remedios are the true

Case 2:07-cv-00466-GEB-DAD Document 8 Filed 05/25/07 Page 1 of 5
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1

 Under Ca. Civ. Proc. § 415.50, service of a summons by publication is deemed complete as

provided in Section 6064 of the California Government Code. 

EX-PARTE APPLICATION - 2 - 

and beneficial owners of the subject property despite any purported interest held by the Sicnarf Trust. 

By operation of law, Margaret Remedios became the sole beneficial owner of the subject property when

Francis Remedios died. See Amended Complaint, ¶ 5. Therefore, the United States asserts that its

federal tax liens against Margaret Remedios encumber the subject property and that it should be allowed

to foreclose its tax liens to satisfy the her outstanding federal tax liabilities, plus penalties and interest. 

See generally, Amended Complaint.

2. The United States attempted personal service of the Complaint upon Robert Hogue at his

last known address through a private process server. See Ham Decl., ¶ 3. The private process server was

notified by Mrs. Hogue that her husband, Robert Hogue, has recently passed away. Id. The United

States in its Complaint and First Amended Complaint named Robert Hogue (or his successor trustee), as

trustee of the Sicnarf Trust. The United States does not know the identity of Robert Hogue’s successor,

if any, to the Sicnarf Trust. See Ham Decl., ¶ 4. In fact, the United States alleges that the Sicnarf Trust

is entirely a sham, utilized for the sole purpose of hiding and protecting Margaret Remedios’ assets from

the reach of her creditors including the United States. Consequently, the United States submits that the

only practical means of serving Robert Hogue’s successor trustee, if any, is to serve the “Trustee” of the

Sicnarf Trust by publication under applicable law.

3. Rule 4(e)(1) of the Federal Rules of Civil Procedure permits service of process to be made

“pursuant to the law of the state in which the district court is located.” Fed. R. Civ. P. Rule 4(e)(1).

California law permits that a “summons may be served by publication if upon affidavit it appears to the

satisfaction of the court in which the action is pending that the party to be served cannot with reasonable

diligence be served in another manner.” See Ca. Civ. Proc. § 415.50.1

 Further, given good cause, Rule

4(m) of the Federal Rules of Civil Procedure permits the court to extend the time for service for an

appropriate period.

4. Under Section 6064 of the California Government Code, the notice must be published

once a week for four successive weeks. Rule 4(m) of the Federal Rules of Civil Procedure ordinarily

Case 2:07-cv-00466-GEB-DAD Document 8 Filed 05/25/07 Page 2 of 5
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28 EX-PARTE APPLICATION - 3 - 

gives plaintiffs 120 days after the filing of a complaint to serve the named defendants. Therefore, the

United States requests an reasonable extension, until August 31, 2007, in which to complete service by

publication upon the Trustee of the Sicnarf Trust.

5. A proposed Order is submitted herewith.

Dated this 24th day of May, 2007.

MCGREGOR W. SCOTT

United States Attorney

 /s/ - Paul Ham 

PAUL S. HAM

Trial Attorney, Tax Division

United States Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Telephone: (202) 307-6421

Facsimile: (202) 307-0054

Attorneys for the United States

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28 EX-PARTE APPLICATION - 4 - 

[Proposed]

ORDER

Having considered the United States’ Ex-Parte Application to serve the Trustee of the Sicnarf

Trust, and good cause being shown, it is ORDERED that:

1. the United States has until August 31, 2007 to serve the Trustee of the Sicnarf Trust by

publication as provided under California law; and

2. that a copy of the Summons, Amended Complaint and this Order will be mailed to Trustee

of the Sicnarf Trust in the event his identity and address are ascertained before the expiration of the time

prescribed herein for publication.

Dated: May 24, 2007

 

GARLAND E. BURRELL, JR.

United States District Judge

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Case 2:07-cv-00466-GEB-DAD Document 8 Filed 05/25/07 Page 5 of 5