Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-00787/USCOURTS-caed-1_06-cv-00787-2/pdf.json

Parties Involved:
Dennis R. Collins
Plaintiff
Marcia Doerr
Trustee
David J. Edwards
Defendant
United States of America
Plaintiff

Document Text:

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IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

In the Matter of the Tax )

Indebtedness of: )

)

DAVID J. EDWARDS )

)

)

)

)

Ex Parte UNITED STATES OF )

AMERICA, and DENNIS R. )

COLLINS, Revenue Officer )

)

)

)

)

Applicants for Order. )

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)

)

)

)

No. CV-F-06-787 OWW/DLB

ORDER DENYING MOTION FOR

RECONSIDERATION AND FOR

RELIEF FROM JUDGMENT (Docs.

25 & 26) 

On June 20, 2006, the United States filed an ex parte

application to enter premises to effect levy, requesting an order

authorizing Internal Revenue Service agents to enter the gated

premises located at 5025 and 5045 Anderson Avenue, Fresno,

California 93727 for the purpose of searching for and seizing an

airplane owned by David J. Edwards, to wit a Piper Navajo twin

engine, fixed wing aircraft, PA-31-325, serial number 31-8012030,

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registration and tail number N3552X, in satisfaction of

outstanding federal tax liens. The application was supported by

the declaration of IRS Revenue Officer Dennis R. Collins. 

On June 20, 2006, Magistrate Judge Snyder issued an Order

Authorizing Entry Upon Premises to Effect Levy, finding upon the

showing made by Collins’ declaration under penalty of perjury,

that there is probable cause to believe (1) David J. Edwards has

outstanding federal tax liabilities, (2) the IRS has made notice

and demand upon Edwards for such federal tax liabilities, (3)

Edwards has neglected or refused to pay such federal tax

liabilities, and (4) assets or rights to assets belonging to

Edwards and subject to levy and seizure, are located on or within

the property the subject of the application. (Doc. 2).

On June 26, 2006, the United States filed a Return. (Doc.

4). The Return attests that Revenue Officer Collins levied upon

and seized the airplane on June 21, 2006 at 12:15 p.m. and posted

a certified copy of the Order Authorizing Entry Upon Premises to

Effect Levy at the last known address of David J. Edwards, 451

Burl Avenue, Clovis, CA 93611 and mailed a certified copy of the

Order Authorizing Entry Upon Premises to Effect Levy to David J.

Edwards, 451 Burl Avenue, Clovis, CA 93611. On June 27, 2006,

the United States filed a Certificate of Service by Mail executed

by Eva Carrizales that Ms. Carrizales mailed copies of the ex

parte application to enter premises to effect levy and supporting

documents and of the Order Authorizing Entry Upon Premises to

Effect Levy to David J. Edwards, 451 Burl Avenue, Clovis, CA

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93611. 

On August 4, 2006, David J. Edwards filed a declaration

(Doc. 6), and a “Memorandum of Points and Authorities in Support

of Objection to Ex-Parte Application to Enter Premises to Effect

Levy” (Doc. 7), and lodged an “Order Rescnding [sic] Seizure of

Airplane to Effect Levy” (Doc.8). 

On August 10, 2006, a document captioned “Marcia Doerr,

Trustee’s REFUSAL FOR CAUSE & JUDICIAL NOTICE RESTRICTED

APPEARANCE” executed by “Marcia Doerr, Trustee, SIERRA TRUST LAP

TRUST, MAL PASO TRUST, SOL TRUST, SCOTT TRUST, TAKE FIVE TRUST,

SIERRA CENTRAL CINEMA, Aggrieved Party” (Doc. 9) was filed. Also

filed on August 10, 2006 was an “AFFIDAVIT OF NON-LIABILITY OF

FEDERAL INCOME TAX OBLIGATIONS” executed by “Marcia-Ann:

Willardson, public minister Also known as Marcia Doerr, Trustee

SOL TRUST, LAP TRUST, SIERRA TRUST, TAKE FIVE TRUST, MAL PASO

TRUST, and limited partner of SIERRA CENTRAL CINEMA” (Doc. 10). 

Also filed on August 10, 2006 was a “Motion for Bill of

Particulars” filed by “Marcia Doerr, Trustee of SIERRA TRUST,

third party intervenor and owner of property seized” by Revenue

Officer Collins. (Doc. 11). On August 10, 2006, “Marcia Doerr,

Trustee of the SIERRA TRUST intervening for the interest of

SIERRA TRUST” filed a pleading captioned:

VERIFIED CLAIM of PROPERTY IN REM SEIZURE ON

LAND IN OCCUPIED TERRITORY [Supp. Rule C(6)]

BY RESTRICTED APPEARANCE [Supp. Admiralty

Rule E(8)] and

NOTICE OF NON-ABANDONMENT

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(Doc. 12).

On August 18, 2006, the United States filed an “Opposition

to Filings by David J. Edwards and Marcia Doerr and Suggestion

that Matter Be Closed” (Doc. 13).

On August 28, 2006, David J. Edwards filed a “Memorandum of

Points and Authorities in Support of Objection to Ex-Parte

Application to Enter Premis [sic] to Effect Levy Amended”, (Doc.

14), and his amended declaration, (Doc. 15), and lodged an “Order

Rescnding [sic] Seizure of Airplane to Effect Levy Amended” (Doc.

16).

On August 31, 2006, David J. Edwards filed “Defendant’s

Answer to Opposition Statement by US Attorney” (Doc. 17) 

On September 7, 2006, “Marcia Doerr, Trustee of the SIERRA

TRUST intervening for the interest of SIERRA TRUST” filed a

document captioned:

VERIFIED CLAIM of Property IN REM SEIZURE ON

LAND IN OCCUPIED TERRITORY [Supp.Rule C(b)]

BY RESTRICTED APPEARANCE [Supp. Admiralty

Rule E(8)] and

NOTICE OF NON-ABANDONMENT

(Doc. 19). Also on September 7, 2006, “Marcia Doerr, Trustee of

SIERRA TRUST, third party intervenor and owner of property

seized” filed a “Motion for Bill of Particulars”. (Doc. 20). 

“Marcia Doerr, Trustee for SIERRA TRUST, SOL TRUST, MAL PASO

TRUST, TAKE FIVE TRUST, SCOTT TRUST, LAP TRUST and limited

partner of SIERRA CENTRAL CINEMA” filed on September 7, 2006 a

document captioned “Marcia Doerr, Trustee’s REFUSAL FOR CAUSE &

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JUDICIAL NOTICE RESTRICTED APPEARANCE” (Doc. 21). 

On September 15, 2006, David J. Edwards filed a “Request for

Injunctive Relief and Opposition to Second Request by United

States of America and Dennis R. Collins to Deny Hearing and Close

Case, Amended” (Doc. 23).

By Order filed on September 26, 2006, the various pleadings

filed by David J. Edwards and Marcia Doerr were stricken as being

procedurally improper in this action, citing United States v.

Kersten, 155 F.3d 1177 (9 Cir.1998)(“‘issuance of an order th

authorizing entry is to take place in a summary, ex parte

proceeding and is not to be converted into an adversary

proceeding’”), and closing the case (Doc. 24). 

On October 23, 2006, David J. Edwards filed a “Motion for

Reconsideration and Relief from Judgment, and To Include and

Augment the Record”, (Doc. 25), and an “Ex Parte Application for

Motion for Reconsideration and For Relief from Judgment” (Doc.

26).

The motions for reconsideration are DENIED. 

In seeking reconsideration, Edwards asserts, as was asserted

in the pleadings described above that were stricken, that the

airplane seized by the IRS is not his property but, rather, the

property of Marcia Doerr as trustee of Sierra Trust and that

Marcia Doerr should have been given notice. He argues that this

matter should be re-opened to present evidence in support of

these contentions. 

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26 U.S.C. § 7426(a)(1) provides: 1

If a levy has been made on property or

property has been sold pursuant to a levy, any

person (other than the person against whom is

assessed the tax out of which such levy arose)

who claims an interest in or lien on such

property and that such property was wrongfully

levied upon may bring a civil action against

the United States in a district court of the

United States. Such action may be brought

without regard to whether such property has

been surrendered to or sold by the Secretary.

[Emphasis added]. 

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Assuming solely for the purposes of this Order that these

contentions are true, reconsideration and re-opening to present

evidence is not mandated. Marcia Doerr as trustee of Sierra

Trust may have a remedy pursuant to 26 U.S.C. § 7426(a)(1).1

Such remedy must be pursued by her as a separate civil action

and, given Edwards’ representations that he does not own the

airplane, he would not have standing to participate in an action

under Section 7426(a).

Edwards also challenges the jurisdiction of this court and

of the United States Attorney 

in accordance with Title 28, Chapter 5,

Section 545, wherein the Judge or Magistrate,

U.S. Attorney must each reside within the

Federal Territory as was originally

ascertained in 1789 and later, July 1, 1910,

and again on June 1, 1945 pursuant to

Sections 81-131 of Title 28, Chapter Five, to

be in compliance with the original

delineation of the assigned Territories. the

penalties, (a high misdemeanor), against

Judges and attorneys for not adhering to this

requirement were omitted in Article Six, and

because there is no evidence of a record date

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of deletion, it was unlawfully left out,

making the original requirement still the

holding law. Therefore, the originial

mandate still prevails. Accordingly,

Defendant holds that because none of the

parties as mentioned reside in the Federal

Territory as mandated, and they have no

jurisdiction in this matter. Since the court

is being challenged, this court, because of

its own self-interest, cannot determine its

own qualifications in the matter, but a

complaint of Judicial Misconduct can be filed

and adjudicated by the Appellate Court.

This contention is without merit. A district court always

has the power to determine whether or not it has jurisdiction to

hear a particular matter. 28 U.S.C § 545 provides:

(a) Each United States attorney shall reside

in the district for which he is appointed,

except that these officers of the District of

Columbia, the Southern District of New York

may reside within 20 miles thereof. Each

assistant United States attorney shall reside

in the district for which he or she is

appointed or within 25 miles thereof. The

provisions of this subsection shall not apply

to any United States attorney or assistant

United States attorney appointed for the

Northern Mariana Islands who at the same time

is serving in the same capacity in another

district. 

(b) The Attorney General may determine the

official stations of United States attorneys

and assistant United States attorneys within

the districts for which they are appointed.

The statute makes no reference to judges or to federal

territories. Furthermore, any failure to comply with Section 545

does not deprive a district of jurisdiction over the matter

before it. Levine v. United States, 221 F.3d 941 (7 Cir.2000). th

ACCORDINGLY, as set forth above:

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1. The “Motion for Reconsideration and Relief from

Judgment, and To Include and Augment the Record”, (Doc. 25), and

the “Ex Parte Application for Motion for Reconsideration and For

Relief from Judgment” (Doc. 26) filed by David J. Edwards are

DENIED.

IT IS SO ORDERED.

Dated: October 30, 2006 /s/ Oliver W. Wanger 

668554 UNITED STATES DISTRICT JUDGE

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