Free Letter - District Court of Delaware - Delaware

Case 1 :04-cv-01534-KAJ Document 31 Filed 12/06/2005 Page 1 of 2
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824 N Market Street, Suite 902 Marc S. Casarino
P.O. Box 709 V Direct Dial: 302.467.4520
l’Wlmingt0n, DE 19899-0709 Direct Fax: $02467.4550
Phone: 302.654.0424 [email protected]
Fax; $02.6540245
December 6, 2005
Via Electronic Filing and Hand Delivery
The Honorable Kent A. Jordan
United States District Court
for the District of Delaware
J. Caleb Boggs Federal Building
844 N. King Street
Wilmington, DE 19801
RE: Martin Durant v. Perfect Care Nurses, Inc.
C. A. No. 04-1534 §KA,][
Dear Judge Jordan: A
I represent the Defendant, Perfect Care Nurses, Inc., and Jeffrey Martin represents the
Plaintiff] Martin Durant, in the above-referenced matter. This letter is a status update regarding
the resolution of this case. The parties mediated their dispute before Magistrate Judge T hynge
on October 17, 2005. At the mediation conference, the parties agreed to settle this case for a
specific dollar amount. After the parties had negotiated the additional non-payment tenns of the
settlement agreement, the Defendant advised counsel and Judge T hynge for the first time that it
had received a Notice of Tax Lien hom the IRS with respect to the Plaintiff
We immediately consulted a member of my Firm’s Tax Department and determined that
the Defendant cannot pay the settlement amount to the Plaintiff without violating the terms of the
IRS Notice of Tax Lien. Counsel held a follow-up teleconference with Judge Thynge on
October 21, 2005. During that teleconference it was determined that the Plaintiff would take all
appropriate and necessary steps to clear the IRS lien before Defendant could make the settlement
payment. Mr. Martin counseled the Plaintiff with respect to his obligation to clear the IRS lien,
however, to date the Plaintiff has apparently taken no appreciable steps to do so.
Allentown, PA •Berwyn, PA- Cherry Hill, NJ • New York, NY
Paramus, NJ · Philadehzhia, PA • Pittsburgh, PA · Wilmington, DE
DOCs_DE 1 18974v.l

Case 1:04-cv-01534-KAJ

Document 31

Filed 12/06/2005

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Case 1:04-cv-01534-KAJ

Document 31

Filed 12/06/2005

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