Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_14-cv-02818/USCOURTS-caed-2_14-cv-02818-3/pdf.json

Parties Involved:
United States of America
Plaintiff
Behrooz Zidehsarai
Defendant
Justina V. Zidehsarai
Defendant

Document Text:

Order Approving Stipulation for 

Partial Judgment Regarding Federal Income 

Tax Years 2004 Through 2009 

(Case No. 2:14-cv-02818-KJM-EFB) 

1 U.S. DEPARTMENT OF JUSTICE 

Tax Division, Western Region 

P.O. Box 683 

Washington, D.C. 20044 

Telephone: 202-616-3366 

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IN THE UNITED STATES DISTRICT COURT 

 FOR THE EASTERN DISTRICT OF CALIFORNIA 

UNITED STATES OF AMERICA, ) 

 ) 

 Plaintiff, ) 

 ) 

 v. ) 

 ) 

BEHROOZ ZIDEHSARAI and ) 

JUSTINA V. ZIDEHSARAI, ) 

 ) 

 ) 

 Defendants. ) 

_______________________________________) 

Case No. 2:14-cv-02818-KJM-EFB 

ORDER APPROVING STIPULATION 

FOR PARTIAL JUDGMENT 

REGARDING FEDERAL INCOME 

TAX YEARS 2004 THROUGH 2009 

Upon consideration of the United States of America’s (“United States”), and Defendants 

Behrooz Zidehsarai’s and Justina V. Zidehsarai’s, Stipulation for Partial Judgment Regarding 

Federal Income Tax Years 2004 through 2009 (“Stipulation”), and for good cause shown, IT IS 

HEREBY ORDERED THAT: 

1. The Stipulation is APPROVED; 

2. Behrooz Zidehsarai’s and Justina V. Zidehsarai’s federal individual income tax 

liabilities (Form 1040) for the taxable years ending December 31, 2004, through and including 

December 31, 2009, with the exception of penalties and interest on penalties for those tax years, 

Case 2:14-cv-02818-KJM-EFB Document 41 Filed 12/05/16 Page 1 of 2
Order Approving Stipulation for 

Partial Judgment Regarding Federal Income 

Tax Years 2004 Through 2009 

(Case No. 2:14-cv-02818-KJM-EFB) 

2 U.S. DEPARTMENT OF JUSTICE 

Tax Division, Western Region 

P.O. Box 683 

Washington, D.C. 20044 

Telephone: 202-616-3366 

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are excepted from bankruptcy discharge in their bankruptcy case, In re Behrooz Zidehsarai and 

Justina V. Zidehsarai, case number 13-35984 (Bankr. E.D. Cal.), and any other future 

bankruptcy proceeding, pursuant to 11 U.S.C. §§ 523(a)(1)(C) and (a)(7); 

3. Behrooz Zidehsarai and Justina V. Zidehsarai are jointly and severally indebted to 

the United States in the amount of $ 442,567.94 plus statutory interest and other statutory 

additions running from October 28, 2016, which represents the unpaid balance of the federal 

individual income tax (Form 1040) liabilities assessed against Behrooz Zidehsarai and Justina V. 

Zidehsarai for the taxable years ending December 31, 2004, through and including December 31, 

2009, excluding penalties and interest on penalties for those tax years, together with accrued but 

unassessed interest and other statutory additions, together with statutory interest and other 

statutory additions accruing thereafter pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 

6621, and 6622, until the judgment is paid; and 

4. The Clerk of the Court shall issue a Partial Judgment consistent with this Order. 

IT IS SO ORDERED. 

DATED this 5th day of December, 2016. 

Case 2:14-cv-02818-KJM-EFB Document 41 Filed 12/05/16 Page 2 of 2