Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_06-cv-04313/USCOURTS-cand-5_06-cv-04313-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6532 IRS: Refund of Tax Penalty

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STIPULATION AND ORDER FOR

ADMINISTRATIVE DISMISSAL

LESLIE HOLMES, SBN 192608

MARK V. BOENNIGHAUSEN, SBN 142147

HOGAN HOLMES & USOZ LLP

333 WEST SANTA CLARA STREET, SUITE 800

SAN JOSE, CA 95113

TELEPHONE: (408) 292-7600

JACK J. MILES, ESQ.

JOSEPH A. BOYLE, ESQ.

PAUL L. KATTAS, ESQ.

KELLEY DRYE & WARREN LLP

200 KIMBALL DRIVE

PARSIPPANY, NJ 07054

TELEPHONE: (973) 503-5924

Attorneys for Plaintiff

HEWLETT-PACKARD COMPANY

KEVIN V. RYAN (California State Bar No. 118321)

United States Attorney

JAY R. WEILL (California State Bar No. 75434)

Assistant United States Attorney

Chief, Tax Division

DAVID L. DENIER (California State Bar No. 95024)

Assistant United States Attorney

10th Floor Federal Building

450 Golden Gate Avenue, Box 36055

San Francisco, California 94102

Telephone: (415) 436-6888

Attorneys for Defendant

UNITED STATES OF AMERICA 

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

HEWLETT PACKARD COMPANY )

)

Plaintiff, )

)

v. )

)

UNITED STATES OF AMERICA, )

)

Defendant. )

___________________________________ )

Case No. C-06-04313 RMW

STIPULATION AND ORDER FOR

ADMINISTRATIVE DISMISSAL

WHEREAS, plaintiff Hewlett-Packard Company (“Plaintiff”) brought this action against

defendant United States of America (the “Defendant”) to recover federal communications excise

taxes (“FET”) that were collected from it and paid to the Internal Revenue Service (“IRS”) in

Case 5:06-cv-04313-RMW Document 16 Filed 11/16/06 Page 1 of 3
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STIPULATION AND ORDER FOR

ADMINISTRATIVE DISMISSAL 2

connection with Plaintiff’s purchase of certain communications services during the period July 1,

2002 through March 31, 2006; and

WHEREAS, the parties have determined that Plaintiff’s claim for a refund of FET should

be pursued administratively with the IRS; and

IT IS HEREBY STIPULATED, AGREED AND ORDERED that

1. This action is hereby administratively dismissed without prejudice, with a right to

be reinstated; and

2. Plaintiff’s claims for a refund of FET shall be submitted to the IRS for a resolution;

and 

3. Plaintiff shall have the right to reinstate this case against Defendant if Plaintiff

objects to the treatment of its refund claim by the IRS and, once reinstated, such case

shall proceed as if it had not been dismissed; and 

4. Nothing contained herein shall be construed to limit Plaintiff’s rights under 26

U.S.C. § 6532 and 26 U.S.C. § 7422. 

Dated: November 16, 2006 HOGAN HOLMES & USOZ LLP

S/________________________________

LESLIE HOLMES

MARK V. BOENNIGHAUSEN

KELLEY DRYE & WARREN LLP

JACOB J. MILES

JOSEPH A. BOYLE

PAUL L. KATTAS

Attorneys for Plaintiff

HEWLETT PACKARD COMPANY

Dated: November 15, 2006 UNITED STATES ATTORNEY

S/________________________________

KEVIN V. RYAN

JAY R. WEILL

DAVID L. DENIER

Attorneys for Defendant

UNITED STATES OF AMERICA

Case 5:06-cv-04313-RMW Document 16 Filed 11/16/06 Page 2 of 3
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STIPULATION AND ORDER FOR

ADMINISTRATIVE DISMISSAL 3

IT IS SO ORDERED.

Date: __________ ________________________________________ 

HONORABLE RONALD M. WHYTE

UNITED STATES DISTRICT COURT

Case 5:06-cv-04313-RMW Document 16 Filed 11/16/06 Page 3 of 3