Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_13-cv-02343/USCOURTS-caed-2_13-cv-02343-12/pdf.json

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

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UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

DONALD M. WANLAND, JR.,

Defendant.

No. 2:13-cv-2343-KJM-KJN PS

ORDER

On October 30, 2015, the United States filed a motion to withdraw admissions. (ECF No. 

53.) Thereafter, on November 9, 2015, defendant filed a motion for an order dropping or striking 

the United States’ motion to withdraw admissions, or in the alternative, to set a date for 

defendant’s opposition to that motion on the merits. (ECF No. 58.) Defendant contends that the 

United States’ motion is procedurally improper in various respects.

The court finds it appropriate to require defendant to oppose the United States’ motion on 

the merits. However, in doing so, the court does not prejudge or resolve in any way defendant’s 

arguments that the United States’ motion is procedurally improper. The court may well

ultimately resolve the motion on procedural grounds, or may proceed to the merits. Regardless, 

the court presently finds that the interests of judicial efficiency would be served by allowing the 

motion to be briefed both as to procedural issues and on the merits, creating a proper record for 

the court to consider all the issues.

Case 2:13-cv-02343-KJM-KJN Document 59 Filed 11/12/15 Page 1 of 2
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Accordingly, IT IS HEREBY ORDERED that:

1. Defendant’s motion for an order dropping or striking the United States’ motion to 

withdraw admissions, or in the alternative, to set a date for defendant’s opposition to 

that motion on the merits (ECF No. 58) is GRANTED IN PART and DENIED IN 

PART.

2. Defendant shall file an opposition to the United States’ motion to withdraw 

admissions no later than December 1, 2015. Such an opposition shall address both (a) 

any alleged procedural deficiencies involving that motion and (b) the merits of the 

motion.

3. The United States shall file any reply brief within seven (7) days of the docketing of 

defendant’s opposition on the CM/ECF system.

IT IS SO ORDERED. 

Dated: November 12, 2015

 

 

Case 2:13-cv-02343-KJM-KJN Document 59 Filed 11/12/15 Page 2 of 2