U.S. Designation of Record and Statement of Issues for Appeal 

(Case No. 6:16-cv-00386-MC) 

Page 1 of 4 

RICHARD E. ZUCKERMAN 

Principal Deputy Assistant Attorney General 

YAEL BORTNICK 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Washington, D.C. 20044 

202-514-6632 (v) 

202-307-0054 (f) 

Yael.Bortnick@usdoj.gov 

Of Counsel: 

BILLY J. WILLIAMS 

United States Attorney 

Attorneys for the United States 

UNITED STATES DISTRICT COURT 

DISTRICT OF OREGON 

JONATHAN ELDON HUNSAKER and ) 

CHERYL LYNN HUNSAKER, ) 

 ) 

 Plaintiffs-Appellees, ) 

 ) 

 v. ) 

 ) 

UNITED STATES, ) 

 ) 

 Defendant-Appellant. ) 

_______________________________________) 

Case No. 6:16-cv-00386-MC 

Bankr. Case No. 12-64782-fra13 

Adv. Proc. No. 14-06218-fra 

UNITED STATES OF AMERICA’S 

DESIGNATION OF RECORD AND 

STATEMENT OF ISSUES FOR APPEAL 

Pursuant to Federal Rule of Appellate Procedure 6(b)(2)(B), defendant-appellant, the 

United States of America, respectfully designates the following items to be included in the 

record on appeal and submits the following statement of issues to be presented on appeal: 
U.S. Designation of Record and Statement of Issues for Appeal 

(Case No. 6:16-cv-00386-MC) 

Page 2 of 4 

1. Designation of Record

A. The following docket items from Hunsaker v. United States, Adv. Proc. No. 14-

06218-fra (Bankr. D. Or.) are to be included in the record on appeal: 

Docket No. Description 

1 Complaint 

4 Answer to Complaint 

19 United States of America’s Motion to Compel Responses to: (1) United States of 

America’s First Set of Interrogatories Directed to Plaintiffs and (2) United States 

of America’s First Request for Production of Documents Directed to Plaintiffs 

23 Summary of Proceedings and Minute Order 

25 United States of America’s Motion to Compel Responses to United States of 

America’s Second Request for Production of Documents Directed to Plaintiffs 

31 United States of America’s Status Report 

34 United States of America’s Motion for Summary Judgment 

35 Memorandum in Support of United States of America’s Motion for Summary 

Judgment 

36 Statement of Undisputed Material Facts in Support of United States of America’s 

Motion for Summary Judgment 

44 Summary of Proceedings & Minute Order 

53 United States of America’s Trial Brief 

59 Memorandum Opinion 

63 Judgment 

70 Notice of Appeal and Election to Have Appeal Heard by District Court 

78 Transcript of January 6, 2016, Trial 

93 Order Granting United States of America’s Motion to Alter or Amend Judgment 

B. The following docket items from Hunsaker v. United States, Case No. 6:16-cv00386-MC (D. Or.) are to be included in the record on appeal: 

Docket No. Description 

19 Opinion and Order 

20 Judgment 

21 Notice of Appeal to the 9th Circuit 

22 Order from the U.S. Court of Appeals for the 9th Circuit 

23 Mandate of U.S. Court of Appeals for the 9th Circuit 

29 Opinion and Order 

30 Judgment 

39 Notice of Appeal to the 9th Circuit 
U.S. Designation of Record and Statement of Issues for Appeal 

(Case No. 6:16-cv-00386-MC) 

Page 3 of 4 

2. Statement of Issues

The following issues is presented on appeal: 

 Whether the District Court erred in affirming the Bankruptcy Court’s award of 

damages for emotional distress to Plaintiffs-Appellees. 

Respectfully submitted this 30th day of August, 2019. 

RICHARD E. ZUCKERMAN 

Principal Deputy Assistant Attorney General 

/s/ Yael Bortnick 

YAEL BORTNICK 

Trial Attorney, Tax Division 

U.S. Department of Justice 

P.O. Box 683 

Washington, D.C. 20044 

202-514-6632 (v) 

202-307-0054 (f) 

Yael.Bortnick@usdoj.gov 

Attorneys for the United States 
U.S. Designation of Record and Statement of Issues for Appeal 

(Case No. 6:16-cv-00386-MC) 

Page 4 of 4 

CERTIFICATE OF SERVICE 

I hereby certify that on this 30th day of August, 2019, I electronically filed the foregoing 

document with the Clerk of Court using the CM/ECF system, which will send notification of 

such filing to the following: 

Keith D. Karnes; kkarnes@keithkarnes.com 

/s/ Yael Bortnick 

YAEL BORTNICK 

Trial Attorney 

United States Department of Justice, Tax Division