Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-4_06-cv-05838/USCOURTS-cand-4_06-cv-05838-10/pdf.json

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

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JOSEPH RUSSONIELLO (CSBN 44332)

United States Attorney.

THOMAS MOORE (ASBN 4305-078T)

Assistant United States Attorney,

Chief, Tax Division

CYNTHIA STIER (DCBN 423256)

Assistant United States Attorney,

9 Floor Federal Building th

450 Golden Gate Avenue, Box 36055

San Francsico, CA 94102

Telephone: (415) 436-7000

Attorney for the United States Of America

IN THE UNITED STATES DISTRICT COURT FOR THE

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA,

No. C-06-5838-PJH

Plaintiff,

STIPULATION AND [PROPOSED]

v. ORDER

LOUIS G. BEARY, et al., 

 

Defendants.

 /

UNITED STATES Of America, By and Through It’s Counsel Cynthia Stier, and

Kimberley Ann Beary Trustee UDT, By and Through Counsel Peter T Churchill, Represent,

Agree and Stipulate as Follows:

1. By Order entered March 4, 2008, this Court previously granted the parties

stipulated request for a sixty-day continuance to engage in settlement negotiations. 

2. Since that time, the parties have continued to engage in settlement discussions

and have agreed in principle to a settlement. However, the parties request additional time to

negotiate the amount of the tax liability. Counsel for Kimberley Ann Beary, Trustee, has spent

considerable time and effort reconstructing the employment tax liability of Louis Beary from

incomplete records in an effort to reconcile these records with the estimated tax returns prepared

Case 4:06-cv-05838-PJH Document 149 Filed 05/05/08 Page 1 of 3
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United States v. 

Beary, et al., 

Case No. C-06-5838-PJH

Stipulation and [proposed] Order 2

by the Internal Revenue Service in this case. Although the parties have made substantial

progress on the computations, there remains a significant difference in their computations which

requires further negotiations. The parties believe that these further negotiations will result in a

compromise figure for settlement purposes. 

3. In addition, due to the nature of the litigation and the requirements of

governmental processes, once the computations are agreed upon, it will take time for the

settlement offer to be presented to the Tax Division in Washington, D.C. for consideration and

final action. 

4. The court has scheduled briefing upon the Summary Judgment Motion filed by

the United States. The Motion, and briefing, would be rendered moot by Settlement. However,

this briefing would take valuable time and resources which would be better devoted to furthering

the Settlement process and would interfere with the parties’ ability to come to Settlement at all. 

5. Therefore, these parties, who are the moving agree that the briefing and Motion

should be continued for a period of 120 days, to enable the success of their Settlement efforts. 

6. Accordingly, the parties agree to, and request the court to Order, that the Court’s

briefing schedule regarding the Summary Judgment Motion be amended by postponing briefing

dates by 120 days, so that the United States’ supplemental brief would be due by September 1,

2008, the opposition would be due by September 22, 2008, reply would be due by October 6,

2008, and the hearing would be continued to October 20, 2008. 

IT IS SO STIPULATED:

JOSEPH R. RUSSONIELLO

United States Attorney

DATED: May 2, 2008 /S/ 

 

CYNTHIA L. STIER

Assistant United States Attorney

Attorney for the United States 

10 October 1 8

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United States v. 

Beary, et al., 

Case No. C-06-5838-PJH

Stipulation and [proposed] Order 3

DATED: May 2, 2008 /S/ 

PETER T. CHURCHILL

Attorney for Kimberley Ann Beary and

Kimberley Ann Beary Trustee, UDT

DATED: May 2, 2008 /S/ 

RICHARD CHARLES O’HARE

Attorney for Lois Rust

/S/

DATED: May 2, 2008

RANDALL BORCHERDING

Attorney for State of CA, E.D.D. 

and Franchise Tax Board

ORDER

PURSUANT TO THE FOREGOING STIPULATION, IT IS SO ORDERED:

1. That the Court’s briefing schedule regarding the Summary Judgment Motion be

amended by postponing briefing dates by 120 days, so that the United States’ supplemental brief

would be due by September 1, 2008, the opposition would be due by September 22, 2008, reply

would be due by October 6, 2008, and the hearing would be continued to October 20, 2008. 

DATED:

__________________________________

HONORABLE PHYLLIS J. HAMILTON

United States District Judge

10 October 1

8 22

Case 4:06-cv-05838-PJH Document 149 Filed 05/05/08 Page 3 of 3