Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_14-cv-05565/USCOURTS-cand-3_14-cv-05565-1/pdf.json

Nature of Suit Code: 871
Nature of Suit: IRS 3rd Party Suits 26 USC 7609 (U.S. plaintiff)
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

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Baker & McKenzie LLP

660 Hansen Way

Palo Alto, CA 94304

+1 650 856 2400

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Case No. 14-CV-05565(JST)

STIPULATION TO ENLARGE TIME TO RESPOND TO SHOW CAUSE ORDER

Scott H. Frewing, SBN 191311 

BAKER & McKENZIE LLP

660 Hansen Way

Palo Alto, CA 94304-1044

Telephone: +1.650.856.2400

Facsimile: +1.650 856.9299

scott.frewing@bakermckenzie.com

James M. O'Brien 

BAKER & McKENZIE LLP

300 East Randolph Street, Suite 5000

Chicago, IL 60601

Telephone: +1.312.861.8602

Facsimile: +1.312.698.2323

james.m.o'brien@bakermckenzie.com

Attorneys for Respondent

WILLIAM L. VEGHTE

DAVID A. HUBBERT

Deputy Assistant Attorney General

NOREENE STEHLIK (DC Bar No. 394479)

Senior Litigation Counsel, Tax Division

JEREMY HENDON (OR Bar No. 982490)

AMY MATCHISON (CA Bar No. 217022)

Trial Attorneys, Tax Division

U.S. Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, DC 20044-0683

Email: Noreene.C.Stehlik@usdoj.gov

Jeremy.Hendon@usdoj.gov

Amy.T.Matchison@usdoj.gov

Western.TaxCivil@usdoj.gov

Telephone: (202) 514-6489

(202) 353-2466

(202) 307-6422

MELINDA L. HAAG

Northern District of California

United States Attorney

Attorneys for Petitioner

THE UNITED STATES OF AMERICA

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA, )

)

Petitioner, )

)

v. )

)

WILLIAM L. VEGHTE, )

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Respondent. )

)

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Case No. 14-CV-5565 (JST)

STIPULATION AND [PROPOSED]

ORDER TO RESCHEDULE 

FEBRUARY 26, 2015 HEARING

Crtrm.: The Honorable Jon S. Tigar

Petitioner United States and Respondent William Veghte ("Veghte"), pursuant to Civil Local 

Rule 6-2, stipulate to the rescheduling of the February 26, 2015 show cause hearing and to 

concomitantly modify the due dates in the Notice of Hearing and Order to Show Cause, Dkt. No. 10. 

Case 3:14-cv-05565-JST Document 23 Filed 01/08/15 Page 1 of 5
Baker & McKenzie LLP

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Case No. 14-CV-05565 (JST)

STIPULATION TO ENLARGE TIME TO RESPOND TO SHOW CAUSE ORDER

An enlargement of time is necessary and appropriate for the following reasons:

A. On December 22, 2014, Petitioner filed a petition to enforce the summons issued to Veghte

(the "Veghte Petition"). 

B. The Veghte Petition is one of 13 petitions filed by the United States during the period from 

December 11, 2014 through December 24, 2014, in connection with the Internal Revenue 

Service ("IRS") audit of Microsoft Corporation's 2004 through 2006 tax years. Eleven of 

the petitions were filed in the United States District Court for the Western District of 

Washington. 

C. On December 18, 2014, Microsoft Corporation ("Microsoft") filed a motion in United States 

v. Microsoft Corp., Case No. 2:14-mc-00117-RSM (W.D. Wa.), seeking a status conference 

regarding the 10 related summons enforcement matters then pending in that District. 

D. On December 31, 2014, Microsoft filed a second motion in United States v. Microsoft Corp., 

Case No. 2:14-mc-00117-RSM (W.D. Wa.), seeking to consolidate the 10 related summons 

enforcement matters then pending in that District.

E. On the same date, December 31, 2014, Microsoft filed motions to intervene in the seven 

related summons enforcement matters, involving respondents other than Microsoft, then 

pending in that District.

F. The United States District Court for the Western District of Washington has not yet ruled on 

any of the foregoing motions, nor has it yet issued any orders to show cause in the 12 related 

summons enforcement matters now pending in that District.

G. On December 30, 2014, this Court issued a Notice of Hearing and Order to Show Cause,

scheduling a hearing on February 26, 2015. Also on December 30, 2014, Veghte filed a 

Notice of Pendency of Other Action or Proceeding identifying the above cases, and

Microsoft filed a Motion to Intervene in the instant case.

Case 3:14-cv-05565-JST Document 23 Filed 01/08/15 Page 2 of 5
Baker & McKenzie LLP

660 Hansen Way

Palo Alto, CA 94304

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Case No. 14-CV-05565 (JST)

STIPULATION TO ENLARGE TIME TO RESPOND TO SHOW CAUSE ORDER

H. Counsel for Respondent Veghte has informed Petitioner that he would like to transfer this 

action to the United States District Court for the Western District of Washington and 

consolidate this action with the other pending actions, or in the alternative, agree to follow 

the decision on the testimonial summonses to be rendered in that District. Petitioner is 

considering these procedural options.

I. The parties agree that rescheduling the February 26, 2015 show cause hearing to March 26, 

2015 will promote judicial economy and conserve the resources of the parties. In particular, 

such an enlargement of time will: (i) allow Petitioner to fully consider the foregoing 

procedural options; (ii) avoid the need to relitigate issues after any possible transfer; (iii) 

avoid duplicative and potentially divergent rulings in this case and the numerous related 

proceedings; and, (iv) allow the United States District Court for the Western District of 

Washington, where the bulk of the related actions are pending, to first decide how the related 

cases pending in that District will be handled.

IT IS THEREFORE STIPULATED AND AGREED AS FOLLOWS:

1. The show cause hearing shall be rescheduled from February 26, 2015 to March 26, 

2015.

2. For purposes of the deadlines set forth in the Notice of Hearing and Order to Show 

Cause, Dkt. No. 10, "the date set for the show cause hearing" shall be March 26, 2015.

Dated: January 7, 2015 Respectfully submitted,

By: /s/

NOREEN STEHLIK

Trial Attorney

U.S. Department of Justice 

Attorneys for Respondent

THE UNITED STATES OF AMERICA

Case 3:14-cv-05565-JST Document 23 Filed 01/08/15 Page 3 of 5
Baker & McKenzie LLP

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+1 650 856 2400

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Case No. 14-CV-05565 (JST)

STIPULATION TO ENLARGE TIME TO RESPOND TO SHOW CAUSE ORDER

Dated: January 7, 2015 Respectfully submitted,

By: /s/

Scott H. Frewing

BAKER & McKENZIE LLP 

Attorneys for Petitioner

WILLIAM L. VEGHTE 

Pursuant to General Order No. 45, Section X(B), Scott H. Frewing hereby attests that the 

signatory’s concurrence in the filing of this document has been obtained.

Case 3:14-cv-05565-JST Document 23 Filed 01/08/15 Page 4 of 5
Baker & McKenzie LLP

660 Hansen Way

Palo Alto, CA 94304

+1 650 856 2400

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Case No. 14-CV-05565 (JST)

STIPULATION TO ENLARGE TIME TO RESPOND TO SHOW CAUSE ORDER

[PROPOSED] ORDER

Based upon the foregoing Stipulation and good cause appearing, IT IS SO ORDERED:

1. The show cause hearing in this case shall be rescheduled from February 26, 2015 to

March 26, 2015.

2. For purposes of the deadlines set forth in the Notice of Hearing and Order to Show 

Cause, Dkt. No. 10, "the date set for the show cause hearing" shall be March 26, 2015.

Dated: January 8, 2015

Hon. Jon S. Tigar

United States District Court Judge

Case 3:14-cv-05565-JST Document 23 Filed 01/08/15 Page 5 of 5