Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_24-cv-00260/USCOURTS-caed-1_24-cv-00260-1/pdf.json

Parties Involved:
Dolores J. Murphy
Plaintiff
United States of America
Defendant

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ORDER RE STIPULATION TO CONTINUE JOINT SCHEDULING REPORT DEADLINE AND MANDATORY 

SCHEDULING CONFERENCE (ECF NOS. 26, 30)

DAVID A. HUBBERT

Deputy Assistant Attorney General

ROBERT C. BOMBARD (COBN 45388)

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 683, Ben Franklin Station

Washington, D.C. 20044

Phone: (202)-514-6073 (Bombard)

Fax: (202) 307-0054

Robert.Bombard@usdoj.gov

Attorney for Defendant

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA, FRESNO DIVISION

DOLORES J. MURPHY, as Trustee of the 

CHARLES M. MURPHY 

ADMINISTRATIVE TRUST,

Plaintiff,

v.

UNITED STATES OF AMERICA,

Defendant.

Case No. 1:24-cv-00260-KES-BAM

ORDER RE STIPULATION TO 

CONTINUE JOINT SCHEDULING 

REPORT DEADLINE AND 

MANDATORY SCHEDULING 

CONFERENCE (ECF NOS. 26, 30) 

Plaintiff Dolores J. Murphy, as Trustee of the Charles M. Murphy Administrative Trust 

(the “Administrative Trust”), initiated this suit for refund of tax/civil penalties against Defendant,

the United States of America, on February 29, 2024. (ECF No. 1.) Defendant, the United States 

of America’s Answer or other responsive pleading in this case was due on August 5, 2024. The 

initial mandatory scheduling conference is currently scheduled for January 21, 2025. (ECF No. 

26). 

On August 5, 2024, Defendant the United States filed a Notice of Motion to Dismiss (ECF 

No. 17), United States’ Motion to Dismiss Pursuant to Fed. R. Civ. P. 12(b)(1) and 12(b)(6) and 

Memorandum in Support (ECF No. 17-1), (hereinafter referred to as “Defendant United States’ 

Motion to Dismiss”), and Declaration of Brian D. Johnson in Support of the United States’ Motion 

Case 1:24-cv-00260-KES-BAM Document 31 Filed 01/14/25 Page 1 of 4
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ORDER RE STIPULATION TO CONTINUE JOINT SCHEDULING REPORT DEADLINE AND MANDATORY 

SCHEDULING CONFERENCE (ECF NOS. 26, 30)

to Dismiss (ECF No. 17-2)..

On August 19, 2024, counsel for Plaintiff Dolores J. Murphy, as Trustee of the 

Administrative Trust, filed Plaintiff’s Opposition to Defendant’s Motion to Dismiss Pursuant to 

Fed. R. Civ. P. 12(b)(1) and 12(b)(6) (ECF No. 19) and Declaration of Craig A. Houghton in 

Support of Plaintiff’s Opposition to Defendant’s Motion to Dismiss Pursuant to Fed. R. Civ. P. 

12(b)(1) and 12(b)(6) (ECF No. 19-1)..

On August 22, 2024, the Court filed a Minute Order (ECF No. 20) ordering Robert C. 

Bombard to file a declaration detailing the parties’ meet and confer efforts prior to the filing of 

Defendant United States Motion to Dismiss and Supporting Memorandum and Declaration.

On August 26, 2024, Robert C. Bombard filed the Declaration of Robert C. Bombard (ECF 

No. 21) pursuant to the Court’s August 22, 2024, Minute Order (ECF No. 20).

On August 28, 2024, Defendant United States filed United States’ Reply to Plaintiff’s 

Opposition to Defendant’s Motion to Dismiss Pursuant to Fed. R. Civ. P. 12(b)(1) and 12(b)(6) 

(ECF No. 22).

Per Minute Orders filed by the Court on September 16, 2024, and September 18, 2024, 

(ECF Nos. 24 and 25), the Court set the hearing on Defendant United States’ Motion to Dismiss 

for November 4, 2024. The hearing on Defendant United States’ Motion to Dismiss was held and 

argued before the Honorable Kirk E. Sherriff on November 4, 2024. After the hearing, the Court 

filed a Minute Order (ECF No. 27) allowing Plaintiff Dolores J. Murphy, as Trustee of the 

Administrative Trust, to file a supplemental memorandum of points and authorities in support of 

Plaintiff’s Opposition to Defendant United States’ Motion to Dismiss and Supporting Declaration 

by November 4, 2024, and Defendant United States to file a reply thereto by November 25, 2024, 

and to then take the matter under submission.

On November 4, 2024, Plaintiff Dolores J. Murphy, as Trustee of the Administrative Trust, 

filed her Supplemental Memorandum of Points and Authorities Regarding the Proper 

Determination of Reasonable Cause and No Willful Neglect Under 26 U.S.C. §§ 6651(a)(1) and 

6651(a)(2) (ECF No. 28).

On November 25, 2024, Defendant United States filed United States’ Response to 

Case 1:24-cv-00260-KES-BAM Document 31 Filed 01/14/25 Page 2 of 4
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ORDER RE STIPULATION TO CONTINUE JOINT SCHEDULING REPORT DEADLINE AND MANDATORY 

SCHEDULING CONFERENCE (ECF NOS. 26, 30)

Plaintiff’s Supplemental Memorandum of Points and Authorities Regarding the Proper 

Determination of Reasonable Cause and No Willful Neglect Under 26 U.S.C. §§ 6651(a)(1) and 

6651(a)(2) (ECF No. 29).

On January 13, 2025, the parties filed a Stipulation to Continue Joint Scheduling Report 

Deadline and Mandatory Scheduling Conference (ECF No. 30) stipulating to a continuance of the 

mandatory scheduling conference since Defendant United States’ Motion to Dismiss is currently 

pending before the Court. The parties proffer that until the Court has ruled on Defendant United 

States’ Motion to Dismiss, much of the information that counsel for the parties will need to 

prepare the joint scheduling report and to meaningfully participate in the mandatory scheduling 

conference is not available; thus, it is premature to hold the mandatory scheduling conference at 

this time. (Id.). Thus, the parties have requested a continuance of the mandatory scheduling 

conference currently set for January 21, 2025, for a period of ninety (90) days to April 21, 2025, 

or such other date as may be determined by the Court, to allow the Court additional time to rule on 

Defendant United States’ Motion to Dismiss and, if such motion is denied, for Defendant the 

United States to file an answer to the Complaint so counsel for the parties will have the 

information that counsel for the parties will need to prepare the joint scheduling report and to 

meaningfully participate in the mandatory scheduling conference. (Id.). 

The Court finds that good cause exists to grant the requested extension of the mandatory 

scheduling conference in this case.

Accordingly, IT IS HEREBY ORDERED that:

1. The Mandatory Scheduling Conference currently set for January 21, 2025, is 

continued to April 21, 2025, at 9:00 AM in courtroom 8 (BAM) before Magistrate Judge 

Barbara A. McAuliffe. The parties shall appear at the conference remotely via Zoom video 

conference. The parties will be provided with the Zoom ID and password by the Courtroom Deputy 

prior to the conference. The Zoom ID number and password are confidential and are not to be 

shared. Appropriate court attire required; and 

///

///

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ORDER RE STIPULATION TO CONTINUE JOINT SCHEDULING REPORT DEADLINE AND MANDATORY 

SCHEDULING CONFERENCE (ECF NOS. 26, 30)

2. The parties shall file a joint scheduling report seven (7) days prior to the scheduling 

conference.

IT IS SO ORDERED.

Dated: January 14, 2025 /s/ Barbara A. McAuliffe _

UNITED STATES MAGISTRATE JUDGE

Case 1:24-cv-00260-KES-BAM Document 31 Filed 01/14/25 Page 4 of 4