Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_14-cv-04761/USCOURTS-cand-5_14-cv-04761-3/pdf.json

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

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BRIAN STRETCH (CABN 163973) 

Acting United States Attorney 

THOMAS MOORE (ALBN 4305-O78T) 

Chief, Tax Division 

COLIN SAMPSON (CABN 249784) 

Assistant United States Attorney 

450 Golden Gate Avenue, Box 36055 

San Francisco, CA 94102-3495 

Telephone: (415) 436-7020 

Facsimile: (415) 436-7009 

Email: Colin.Sampson@usdoj.gov

Attorneys for United States of America 

JEFFREY B. KAHN (CABN 261791) 

Law Offices Of Jeffrey B. Kahn, P.C. 

1255 Treat Blvd., Suite 300 

Walnut Creek, CA 94597 

Telephone: 925-979-9929 

Facsimile: 866-254-0218 

Email: Jeff@kahntaxlaw.com 

Attorney for Defendants Michael D. Liddle, 

Lisa Liddle, aka Lisa Christoper, Juli L. Hilton, 

 aka Juli Christopher, as Trustee of the Juli Lynn 

Hilton Living Trust dated April 22, 2011, and 

Lori A. Christopher, as Trustee of the Lori 

Christopher Revocable Trust dated March 4, 2009. 

KAMALA D. HARRIS 

Attorney General of California 

JOYCE E. HEE 

Supervising Deputy Attorney General 

MARGUERITE C. STRICKLIN (CABN 103161) 

Deputy Attorney General 

 1515 Clay Street, 20th Floor 

 P.O. Box 70550 

 Oakland, CA 94612-0550 

 Telephone: (510) 622-2146 

 Fax: (510) 622-2270 

 Email: Marguerite.Stricklin@doj.ca.gov

Attorneys for Defendant Franchise Tax Board 

Case 5:14-cv-04761-BLF Document 34 Filed 10/29/15 Page 1 of 6
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UNITED STATES DISTRICT COURT 

NORTHERN DISTRICT OF CALIFORNIA 

SAN JOSE DIVISION 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

MICHAEL D. LIDDLE; LISA LIDDLE, aka 

LISA CHRISTOPER; JULI L. HILTON aka 

JULI CHRISTOPHER, as TRUSTEE OF THE 

JULI LYNN HILTON LIVING TRUST 

DATED APRIL 22, 2011; LORI A. 

CHRISTOPHER, as TRUSTEE OF THE LORI 

CHRISTOPHER REVOCABLE TRUST 

DATED MARCH 4, 2009; and STATE OF 

CALIFORNIA FRANCHISE TAX BOARD, 

Defendants. 

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No. 5:14-cv-04761-BLF 

STIPULATION TO CONTINUE DISCOVERY 

PERIOD AND TO CONTINUE TRIAL AND 

MOTIONS HEARING DATES 

 The United States of America, represented by undersigned counsel for the United States Colin 

Sampson, Defendants Michael Liddle, Lisa Liddle, Lori Christopher, and Juli Hilton, represented by 

undersigned counsel Jeffrey Kahn, and the California Franchise Tax Board (“FTB”), represented by 

undersigned counsel Marguerite Stricklin, hereby stipulate and agree as follows: 

 Discovery is currently ongoing in this matter and is scheduled to close on November 30, 2015. 

The United States and the FTB have resolved by stipulation their relative priorities with respect to their 

claims against any property owned by Defendants Michael and Lisa Liddle, jointly or separately. The 

parties appeared before U.S. Magistrate Judge Nathaniel M. Cousins on Tuesday, October 27, 2015 for a 

settlement conference. 

Pursuant to the discussions of the parties, Defendants Michael and Lisa Liddle request additional 

time to provide certain documents supporting their claims regarding their joint federal income tax 

liabilities for the tax years involved in the Complaint (2004, 2006, 2007, 2009, 2010, and 2011) and the 

United States’ claims regarding the Subject Properties (Claims 1 and 4). The parties have agreed that 

Defendants shall have until Friday, February 19, 2016 to provide such documents. The parties further 

25'(5$33529,1*

Case 5:14-cv-04761-BLF Document 34 Filed 10/29/15 Page 2 of 6
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stipulate and agree that the parties shall provide status reports regarding the additional discovery and 

their positions with respect to settlement within seven days of such supplemental production, and no 

later than February 26, 2016. The parties further stipulate that the discovery deadline should be 

continued from November 30, 2015, to February 29, 2016. The parties stipulate and agree that the last 

date to hear dispositive motions, currently scheduled for Thursday, January 21, 2016, should be 

continued to Thursday, July 21, 2016. The parties further stipulate and agree that the case will remain 

ready for trial at the Court’s earliest convenience thereafter. The parties further stipulate and agree that 

no deadlines that have already passed in this matter will be extended by this agreement. 

The parties so agree and request an Order confirming the foregoing. 

Respectfully submitted, 

MELINDA HAAG 

United States Attorney 

 

 Dated: October 29, 2015. /s/ Colin Sampson 

COLIN SAMPSON 

Assistant United States Attorney 

Tax Division 

Attorneys for the United States of America 

 

 Dated: October 29, 2015. /s/ Jeffrey B. Kahn 

JEFFREY B. KAHN 

Law Offices Of Jeffrey B. Kahn, P.C. 

Attorney for Defendants Michael Liddle, Lisa 

Liddle, Lori Christopher, and Juli Hilton 

KAMALA D. HARRIS 

Attorney General of California 

JOYCE E. HEE 

Supervising Deputy Attorney General 

 Dated: October 29, 2015. /s/ Marguerite C. Stricklin 

MARGUERITE C. STRICKLIN 

Deputy Attorney General 

Attorneys for Franchise Tax Board 

Case 5:14-cv-04761-BLF Document 34 Filed 10/29/15 Page 3 of 6
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ORDER 

 Based upon the stipulation of the parties above, and for good cause showing, the Court ORDERS 

THAT the Case Management Order (Doc. No. 15) is amended as follows: 

EVENT DATE OR DEADLINE 

Further Case Management Conference N/A 

Last Day to Amend Pleadings or Add Parties N/A 

Defendant’s Production of Documents re: Counts 1 and 4 02/19/2015 

Status Report to U.S. Magistrate Judge Cousins 02/26/2016 

Fact Discovery Cutoff 02/29/2016 

Expert Discovery Cutoff N/A 

Last Day to Hear Dispositive Motions 07/21/2016 

Final Pretrial Conference Upon Further Order of the Court 

Bench Trial Upon Further Order of the Court 

 IT IS SO ORDERED. 

Dated: 

____________________________________ 

BETH LABSON FREEMAN 

United States District Judge 

 

2FWREHU

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CERTIFICATE OF SERVICE 

 I, Edward Solis declare: That I am a citizen of the United States of America and employed in San 

Francisco County, California; that my business address is Office of United States Attorney, 450 Golden 

Gate Avenue, Box 36055, San Francisco, California 94102; that I am over the age of eighteen years, and 

am not a party to the above-entitled action. 

 I am employed by the United States Attorney for the Northern District of California and 

discretion to be competent to serve papers. The undersigned further certifies that I caused a copy of the 

following: 

 STIPULATION TO CONTINUE DISCOVERY DEADLINES AND TO CONTINUE TRIAL 

AND RELATED HEARINGS 

to be served this date upon the party(ies) in this action by placing a true copy thereof in a sealed 

envelope, and served as follows: 

_X___ FIRST CLASS MAIL by placing such envelope(s) with postage thereon fully prepaid in the 

designated area for outgoing U.S. mail in accordance with this office’s practice. 

____ PERSONAL SERVICE (BY MESSENGER) 

____ FACSIMILE (FAX) No.: __________________ 

to the parties addressed as follows: 

 See Service List, Attached. 

 I declare under penalty of perjury under the laws of the United States that the foregoing is true 

and correct. 

 Executed on October 29, 2015 at San Francisco, California. 

 ___/S/_________ 

 Edward Solis 

 Paralegal 

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Service List 

JEFFREY B. KAHN (CABN 261791) 

Law Offices Of Jeffrey B. Kahn, P.C. 

1255 Treat Blvd, Ste. 300 

Walnut Creek, CA 94597 

Telephone: 925-979-9929 

Facsimile: 866-254-0218 

Email: Jeff@kahntaxlaw.com 

Attorney for Defendants Michael D. Liddle, 

Lisa Liddle, aka Lisa Christoper, Juli L. Hilton, 

 aka Juli Christopher, as Trustee of the Juli Lynn 

Hilton Living Trust dated April 22, 2011, and 

Lori A. Christopher, as Trustee of the Lori 

Christopher Revocable Trust dated March 4, 2009. 

KAMALA D. HARRIS 

Attorney General of California 

JOYCE E. HEE 

Supervising Deputy Attorney General 

MARGUERITE C. STRICKLIN (CABN 103161) 

Deputy Attorney General 

 1515 Clay Street, 20th Floor 

 P.O. Box 70550 

 Oakland, CA 94612-0550 

 Telephone: (510) 622-2146 

 Fax: (510) 622-2270 

 Email: Marguerite.Stricklin@doj.ca.gov

Attorneys for Defendant California Franchise Tax Board 

Case 5:14-cv-04761-BLF Document 34 Filed 10/29/15 Page 6 of 6