Free Motion for Leave to File - District Court of California - California

Case 5:07-cv-03141-JF

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Filed 06/22/2007

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Robert Alan Jones, Esq. Pro hac vice RAJ LIMITED, PC 1061 East Flamingo Road, Suite #7 Las Vegas, Nevada 89119 (702) 791-0742 Telephone (702) 736-0773 Facsimile [email protected] CHRIS DIETRICH, Bar No. 092592 11300 West Olympic Boulevard Suite 800 Los Angeles, California 90064 (310) 312-6888 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA SAN JOSE ) ) Plaintiff, ) v. ) ) ) ) UNITED STATES OF AMERICA, ) Defendant. ) ) ) ____________________________________) VICKI R. SEIDEL

CASE NO: 5:07-CV-03141 - JF Honorable Judge Jeremy Fogel MOTION FOR PARTIAL RECONSIDERATION OF ORDER DENYING MOTION FOR TEMPORARY RESTRAINING ORDER

MOTION FOR PARTIAL RECONSIDERATION OF ORDER DENYING MOTION FOR TEMPORARY RESTRAINING ORDER Comes now the defendant, Vicki R. Seidel, by and through her attorneys of record, Robert Alan Jones and Chris Dietrich, and moves for partial reconsideration of this Court's order denying her Motion for Temporary Restraining Order. This motion is based on the fact that the application for temporary restraining order and the memorandum of points and authorities attached here and below demonstrate as a matter of law that the Notice of Levy delivered to Marc Goodwin, Inc., her employer, is defective on its face, and its terms conflict with both the Internal Revenue Code, and the Internal Revenue Service Internal Revenue Manual.

Case No. C 07-3141 JF MOTION FOR PARTIAL RECONSIDERATION OF ORDER DENYING MOTION FOR TRO

Case 5:07-cv-03141-JF

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Therefore, at a minimum, the Commissioner of the Internal Revenue should be temporarily enjoined from levying statutorily exempt portions of Mrs. Seidel's salary and wages. The Commissioner should also be enjoined from levying on this non-assessed taxpayer's personal 50% interest in her salary in the community property state of California. Counsel for plaintiff have contacted the government attorney assigned to this case, and the office of the responsible Internal Revenue Service officer, and informed them of the filing of this Motion for Reconsideration. WHEREFORE it is requested that the Court grant this Motion for Partial Reconsideration and temporarily enjoin the United States and the Commissioner of Internal Revenue from levying (1) the statutorily exempt portion of the plaintiff's salary and wages, and (2) the 50% portion of the plaintiff's salary and wages in which the assessed taxpayer, Thomas E. Seidel, has no community interest, until such time as the scheduled hearing on the requested preliminary injunction can be completed.

DATED: This 22nd day of June, 2007. Respectfully submitted,

/s/ Robert Alan Jones Robert Alan Jones, Esq. Pro hac vice RAJ LIMITED, PC 1061 East Flamingo Road, Suite #7 Las Vegas, Nevada 89119 (702) 791-0742 Telephone (702) 736-0773 Facsimile [email protected] /s/ Chris Dietrich CHRIS DIETRICH, Bar No. 092592 11300 West Olympic Boulevard Suite 800 Los Angeles, California 90064 (310) 312-6888

Case No. C 07-3141 JF MOTION FOR PARTIAL RECONSIDERATION OF ORDER DENYING MOTION FOR TRO

Case 5:07-cv-03141-JF

Document 12-2

Filed 06/22/2007

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Case No. C 07-3141 JF MOTION FOR PARTIAL RECONSIDERATION OF ORDER DENYING MOTION FOR TRO

CERTIFICATE OF SERVICE

This is to certify that on June 22, 2007, I caused to be served the foregoing MOTION FOR PARTIAL RECONSIDERATION OF ORDER DENYING MOTION FOR TEMPORARY RESTRAINING ORDER, using the electronic court filing system, and will be distributed to all parties shortly after its filing. United States Attorney Scott N. Schools, USA United States Attorney's Office 450 Golden Gate Avenue, Box 36055 San Francisco, CA 94102 (415-436-7200) Attorney General Alberto Gonzales U.S. Department of Justice 950 Pennsylvania Avenue, NW Washington, DC 20530-0001 (202-353-1555) Commissioner of Internal Revenue Mark W. Everson 1111 Constitution Avenue NW Washington, DC 20224-0002 Additionally: by fax: AUSA David L. Denier 9TH FLOOR FEDERAL BUILDING 450 Golden Gate Ave. Box 36055 San Francisco, CA 94102 (408) 535-5163 Fax: (415) 436-6748 [email protected] Dated this 22nd day of June, 2007. /s/ Stephanie Burton Office of Robert Alan Jones