Free Motion to Continue - District Court of California - California

Case 3:08-cv-00919-IEG

Document 6

Filed 07/11/2008

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KAREN P. HEWITT United States Attorney TOM STAHL, California State Bar No. 78291 Assistant United States Attorney Chief, Civil Division LAUREN M. CASTALDI Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 683, Ben Franklin Station Washington, D.C. 20044-0683 Telephone: (202) 514-9668 Facsimile: (202) 307-0054 E-mail: [email protected] Attorneys for the United States of America IN THE UNITED STATES DISTRICT COURT

11 FOR THE SOUTHERN DISTRICT OF CALIFORNIA 12 13 14 15 16 17 Respondent. 18 19 20 21 22 23 24 25 26 27 28 The United States of America ("United States"), and Respondent, request an order: (1) continuing the show cause hearing on the United States' Petition to Enforce Internal Revenue Service Summons, presently scheduled for July 21, 2008 at 10:30a.m., for 60 days to allow the IRS to review the privilege log produced by the Petitioner; and (2) continuing the deadline for the United States to respond to the Respondent's opposition to the United States' petition until five days prior to the new hearing date. BACKGROUND On May 23, 2008, the United States filed its Petition to Enforce Internal Revenue Service Summons against Scott Waage, as President of the Waage Law Firm. The Petition demanded that the v. SCOTT A. WAAGE, as President of The Waage Law Firm UNITED STATES OF AMERICA Civil No. 08-cv-0919-IEG Petitioner, JOINT MOTION TO CONTINUE SHOW CAUSE HEARING AND CONTINUE REPLY DEADLINE

Case 3:08-cv-00919-IEG

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Filed 07/11/2008

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Respondent produce billing statements, invoices, and receipts requested in an Internal Revenue Summons. The Court issued and Order to Show Cause, setting a hearing for July 21, 2008. The Petitioner filed an Opposition To Petition to Enforce Internal Revenue Service Summons on July 2, 2008, stating that the information requested was protected by the attorney-client privilege and attached two privilege logs for the billing statements sought by the IRS. The United States' reply to the Petitioner's opposition is due on July 14, 2008. Before the United States could confer with Revenue Agent George Lee, the agent assigned to investigate the Waage Law Firm, Revenue Agent Lee suffered a serious medical emergency. As such, the United States has not been able to determine if the privilege logs produced by the Respondent are sufficient to meet the needs of the IRS in its investigation. At this point in time it is unclear if Revenue Agent Lee will return to work, or if his cases will be re-assigned. The parties request that the hearing to show cause be continued for 60 days so that either Revenue Agent Lee may return to his position and offer his views to the United States, or so that the IRS may re-assign the investigation of the Waage Law Firm to another revenue agent and that agent may have an opportunity to adequately review the case file. Further, counsel requests that the United States' deadline to file its reply to the Respondent's opposition be continued to five days prior to the new hearing date.

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Joint Motion to Continue Show Cause Hearing

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Case 3:08-cv-00919-IEG

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Filed 07/11/2008

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1 2 3 4 5 6 7 8 Dated: July 11, 2008. 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Dated: July 11, 2008.

CONCLUSION The United States and the Respondent, through their undersigned counsel, respectfully request an order in accordance with the foregoing. A proposed order is submitted herewith.

KAREN P. HEWITT United States Attorney TOM STAHL Assistant United States Attorney Chief, Civil Division /s Lauren Castaldi LAUREN M. CASTALDI Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 683 Ben Franklin Station Washington, D.C. 20044

/s Robert B. Martin Jr. ROBERT B. MARTIN JR. The Waage Law Firm 9225 Towne Centre Drive, 6th Floor San Diego, CA 92121

Joint Motion to Continue Show Cause Hearing

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Case 3:08-cv-00919-IEG

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Filed 07/11/2008

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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Robert B. Martin email: [email protected]

CERTIFICATE OF SERVICE IT IS HEREBY CERTIFIED that service of the JOINT MOTION TO CONTINUE SHOW CAUSE HEARING AND CONTINUE REPLY DEADLINE has been made this 11th day of July, 2008, electronically to the following CM/ECF participant:

/s Lauren Castaldi LAUREN M. CASTALDI Trial Attorney, Tax Division

Joint Motion to Continue Show Cause Hearing

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