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United States of America v. Mary Elizabeth Miles

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA OAKLAND DIVISION


March 1, 2012

UNITED STATES OF AMERICA, PLAINTIFF,
v.
MARY ELIZABETH MILES, ET AL.,
DEFENDANTS.

The opinion of the court was delivered by: The Honorable Claudia Wilken United States District Judge

STIPULATION TO STAY CASE 14 AND [PROPOSED] ORDER 15

Plaintiff the United States of America ("United States"), and Defendants Mary Elizabeth 19 Miles ("Mary Elizabeth Miles"), Kristina A. Miles-Toland, Patrick Toland, and JPMorgan Chase 20 Bank, N.A. (collectively, the "Parties"), by and through their undersigned counsel, and pursuant 21 to the Court's Order dated September 5, 2012 (Doc. # 72), hereby stipulate as follows: 22 1. The United States filed this action, seeking to reduce to judgment outstanding 23 federal tax assessments against Mary Elizabeth Miles, and to foreclose federal tax liens upon 24 Mary Elizabeth Miles' interest in the Subject Property, which is described in more detail in 1 paragraph 8 of the United States' Complaint, filed on May 28, 2010 (Doc. # 1). 2 2. The United States filed a Motion for Summary Judgment on January 20, 2011 3 (Doc. # 26), which the Court resolved in an Order dated March 30, 2012 (Doc. # 59). The issues 4 left unresolved for the Court's March 30th Order were scheduled for a bench trial on October 9, 5 2012. 6 3. On August 28, 2012, Mary Elizabeth Miles filed a Petition seeking Chapter 13 7 protection in the United States Bankruptcy Court for the Northern District of California, Petition 8 No. 12-32494. 9 4. Mary Elizabeth Miles filed a Notice of Bankruptcy Automatic Stay on August 29, 10 2012 (Doc. 71), asserting that the instant action is subject to the automatic stay provisions of 11 11 U.S.C. § 362. 12 5. On September 9, 2012, the Parties submitted a Stipulation requesting that the 13 Court stay the instant action pending further guidance from the Bankruptcy Court as to whether 14 the instant action may proceed without violating the automatic stay provisions of 11 U.S.C. § 15 362 (Doc. # 73). 16 6. The Court granted the Parties' Stipulation on September 10, 2012 (Doc. # 74). 17 7. On October 18, 2012, the United States filed a Motion for Relief from Stay with 18 the Bankruptcy Court, requesting that the Bankruptcy Court lift the automatic stay to allow the 19 United States to pursue its claims in the instant action. 20 8. On January 4, 2013, the Bankruptcy Court held a hearing, and, inter alia, granted 21 the United States' Motion for Relief from Stay, and also granted Mary Elizabeth Miles relief 22 from stay in order to pursue her request for relief pursuant to 26 U.S.C. § 6015(f) in the United 23 States Tax Court. 24 1 9. On January 8, 2013, Mary Elizabeth Miles filed a Petition in the United States 2 Tax Court, which was assigned docket number 748-13, and in which she requested relief 3 pursuant to 26 U.S.C. § 6015(f). 4 10. The Parties have conferred and agree that the instant action should be stayed 5 pursuant to 26 U.S.C. § 6015(e)(1)(B) pending resolution of Mary Elizabeth Miles' request for 6 relief pursuant to 26 U.S.C. § 6015(f) in the United States Tax Court. 7 11. The Parties also respectfully request that they be excused from the October 10th 8 Order's requirement that they file periodic status reports, and that they be required instead to file 9 a status report within 30 days of the resolution of Mary Elizabeth Miles' request for relief 10 pursuant to 26 U.S.C. § 6015(f) in the United States Tax Court. 11 12 13 14 15

1 Respectfully submitted, MELINDA HAAG 2 United States Attorney 3 s/ Cindy Lan Ho s/ Michael G. Pitman ROBERT LAWRENCE GOLDSTEIN CYNTHIA STIER 4 CINDY LAN HO MICHAEL G. PITMAN Law Offices of Robert L. Goldstein Assistant United States Attorneys, Tax Division 5 100 Bush Street, Suite 501 450 Golden Gate Ave., Box 36055 San Francisco, CA 94104 San Francisco, CA 94102 6 (415) 391-8710 (415) 436-7000 Fax: (415) 391-8701 Fax (415) 436-7009 7 Attorneys for Defendant Mary Elizabeth Attorneys for Plaintiff the United States of 8 Miles America 9 s/ Sung-Min Christopher Yoo s/ J. Brittain Habegger 10 SUNG-MIN CHRISTOPHER YOO J. BRITTAIN HABEGGER AlvaradoSmith MERRILL JAY SCHWARTZ 11 1 MacArthur Place, Suite 200 Fitzgerald Abbott & Beardsley LLP Santa Ana, CA 92707 1221 Broadway, 21st Floor 12 (714) 852-6800 Oakland, CA 94612-1837 Fax: (714) 852-6899 (510) 451-3300 13 Fax: (510) 451-1527 Attorneys for Defendant JPMorgan 14 Chase Bank, N.A. Attorneys for Defendants Kristina A. Miles-Toland & Patrick Toland

[PROPOSED] ORDER

Pursuant to the Stipulation of the Parties herein, and for good cause shown, it is hereby 19ORDERED that this case is hereby stayed pending the resolution of Mary Elizabeth Miles' 20 request for relief pursuant to 26 U.S.C. § 6015(f) in the United States Tax Court. It is further 21

ORDERED that the Parties are excused from the requirement, set forth in the Court's Order 22 dated October 10, 2012 (Doc. # 76), that they file periodic status reports in this matter. It is 23 further ORDERED that the Parties are to file a joint status report no later than 30 days after the 24 1 resolution of Mary Elizabeth Miles' request for relief pursuant to 26 U.S.C. § 6015(f) in the 2 United States Tax Court.

20120301

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