The opinion of the court was delivered by: Honorable Samuel Conti United States District Court Judge
Andrea D. McGary, CA SBN 215703 THE McGARY FIRM Attorneys At Law 505 Montgomery Street, 11th FL San Francisco, CA 94111 Email: email@example.com Telephone: (415) 874-3500 Facsimile: (877) 243-9183 Attorneys for Plaintiff and Counter-Defendant Steven A. Gray MELINDA HAAG (CABN 132612) Jeffrey A. Titus, (CA SBN 114148) United States Attorney P.O. Box 6772 THOMAS MOORE (ALBN 4305-O78T) Santa Rosa, CA 95406 Assistant United States Attorney Chief, Tax Division Tel: (707) 703-5619 9th Floor Federal Building Fax: (707) 569-9183 450 Golden Gate Avenue, Box 36055 Email: firstname.lastname@example.org San Francisco, California 94102 Attorney For Counter-Defendant Manuel D. Martinez Telephone: (415) 436-7017 Fax: (415) 436-7009 Attorneys for the Defendant / Counter-Claimant United States of America
STIPULATION & [PROPOSED] ORDER TO CONTINUE PRETRIAL AND TRIAL DEADLINES
Case filed: February 15, 2011
STATES OF AMERICA (sometimes hereinafter "Defendant USA"), and Counter-Defendant MANUEL D. MARTINEZ (sometimes hereinafter "Counter-Defendant MARTINEZ") by and 5 through their attorneys of record, that GOOD CAUSE exists and the parties request that the Court 6 continue the pretrial and trial deadlines based on the following:
IT IS HEREBY STIPULATED by and between Plaintiff/ Counter-Defendant STEVEN A. GRAY (sometimes hereinafter "Plaintiff GRAY"), Defendant/Counter-Claimant UNITED 3
1. The suit involves liability for the Trust Fund Recovery Penalty for quarters ending March 31, 2007, September 30, 2007, December 31, 2007, March 31, 2008, and June 2008 as to 9 federal employment taxes owed by Ace Roofing, Inc., a California corporation owned by Manuel 10
2. Plaintiff/ Counter-Defendant GRAY disputes allegations that he was a responsible 12 officer of Ace Roofing, Inc. and allegations that he willfully failed to collect, account for or turn 13 over withholding and F.I.C.A. taxes with respect to Ace Roofing's employees for said periods.
Mr. GRAY asserts that he was not a "Responsible Person" nor was he "Willful" within the 15 meaning of 26 U.S.C § 6672 and the applicable court cases there under, nor under any other 16 federal law provision. Counter-Defendant MARTINEZ seeks a determination that he is not liable 17 as a "responsible person" under the Internal Revenue Code Section 6672 for payment of taxes or 18 penalties owed by Ace Roofing, Inc. Martinez.
3. Plaintiff GRAY has filed a Certification of Interested Entities or Persons as follows:
Name Connection or Interest
ACE ROOFING, INC., a California Principal debtor failing to tender
corporation federal employment taxes due to Agent For Service Process -- Manuel D. Defendant United States of America Martinez
MANUEL D. MARTINEZ Principal debtor failing to tender 9065 Lakewood Drive federal employment taxes due to Windsor, CA 95492 Defendant United States of America MADELINE M. MARTINEZ Spouse of Principal debtor failing to 9065 Lakewood Drive tender federal employment taxes Windsor, CA 95492 due to Defendant United States of ...