Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00901/USCOURTS-caed-2_06-cv-00901-4/pdf.json

Parties Involved:
B&B Construction
Plaintiff
Robert Tarter
Counter Defendant
United States of America
Counter Claimant

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1

McGREGOR W. SCOTT

United States Attorney

G. PATRICK JENNINGS

JUSTIN S. KIM

Trial Attorneys, Tax Division

U.S. Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, D.C. 20044-0683

Telephone: (202) 307-6648

Telephone: (202) 307-0977

Facsimile: (202) 307-0054

E-mail: guy.p.jennings@usdoj.gov

E-mail: justin.s.kim@usdoj.gov

Attorneys for United States of America

IN THE UNITED STATES DISTRICT COURT 

FOR THE EASTERN DISTRICT OF CALIFORNIA

ROBERT TARTER, dba B&B

CONSTRUCTION

Plaintiff,

v.

THE UNITED STATES OF AMERICA, 

 Defendant.

Civil No. 06-cv-0901-GEB-KJM

STIPULATION AND [PROPOSED] ORDER

FOR EXTENSION OF TIME TO

COMPLETE DISCOVERY (FIRST

REQUEST)

Plaintiff, Robert Tarter, dba B&B Construction, and Defendant, the United States, through

undersigned counsel move jointly to request a 45-day extension of time to complete fact discovery in this

matter and stipulate as follows:

1. The parties have completed all anticipated written discovery and taken all but two of the

depositions necessary to prepare this case for trial. Under the Court’s Scheduling Order, the discovery

cut-off date is November 30, 2007.

2. Mr. Tarter testified at his deposition on November 9, 2007, that he relied on legal advice

from two attorneys who represented a third-party. Counsel for the United States has contacted these two

witnesses about giving deposition testimony, but given the short notice and the holiday travel schedules

of counsel and the witnesses, the parties have been unable to set these final two depositions before the

Case 2:06-cv-00901-GEB -KJN Document 22 Filed 11/29/07 Page 1 of 4
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Signature on file with counsel for the United States. 1 

Civil No. 2:06-CV-00901-GEB-KJM 2 Stipulation and Proposed Order re Extension

discovery cut-off date. The testimony of these two witnesses is critical to the case because the primary

issue in dispute by the parties is regarding the statute of limitations defense and whether Mr. Tarter filed a

false or fraudulent return with the intent to evade tax or otherwise engaged in a willful attempt in any

manner to defeat or evade tax. See 26 U.S.C. § 6501(c). Thus, Plaintiff’s non-privileged conversations

with attorneys are relevant to whether he had an intent to evade tax or made a willful attempt to defeat or

evade tax.

3. A 45-day extension of discovery would not require extensions of the other deadlines,

including the dispositive motion hearing deadline, in the Court’s Scheduling Order because the parties

agree that this case cannot be resolved on summary judgment. Genuine issues of material fact involving

Mr. Tarter’s intent and willfulness in engaging the employee leasing arrangement preclude summary

judgment. Therefore, the parties will not be filing dispositive motions. 

4. For the reasons stated above, the parties respectfully request a 45-day extension of time to

complete two depositions.

Respectfully submitted,

McGREGOR W. SCOTT

United States Attorney

Dated: November 16, 2007 /s/ Justin S. Kim 

JUSTIN S. KIM

Trial Attorney, Tax Division

U.S. Department of Justice

Attorneys for the United States of America

Dated: November 16, 2007 /s/ Eric Johnson 

1 

ERIC JOHNSON, Esq.

Attorney for Robert Tarter

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Civil No. 2:06-CV-00901-GEB-KJM 3 Stipulation and Proposed Order re Extension

ORDER

Based on the stipulation of the parties and good cause shown, the Court grants a 45-day extension

of time to complete discovery in this matter. All discovery shall be completed by January 14, 2008.

IT IS SO ORDERED.

Dated: November 27, 2007

 

GARLAND E. BURRELL, JR.

United States District Judge

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Civil No. 2:06-CV-00901-GEB-KJM 4 Stipulation and Proposed Order re Extension

CERTIFICATE OF SERVICE

IT IS HEREBY CERTIFIED that service of the foregoing has been made this 16 day of th

November, 2007, by depositing true and correct copies thereof in the United States mail, postage prepaid,

addressed to: 

ERIC JOHNSON

1670 S. Robert Street #358

West St. Paul, MN 55118

RICHARD TODD LUOMA

3600 American River Drive, Suite 135

Sacramento, CA 95864

 /s/ Justin S. Kim 

JUSTIN S. KIM

Trial Attorney, Tax Division

U.S. Department of Justice

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