Free Petition to Enforce IRS Summons - District Court of Delaware - Delaware

Case 1:06-mc-00003-KAJ
JS 44 (Rev. 12/96)

CIVIL COVER SHEET

Document 1-2

Filed 01/04/2006

Page 1 of 2

The JS-4 civil cover sheet and the information contained herein neither replace nor supplement the filing and service of pleadings or other papers as required by law,

except as provided by locl rules of court. This form, approved by the Judicial Conference of the United States in September 1974, is required for the use of the Clerk
of Court for the oumose of initiatinn the civil docket sheet. (SEE INSTRUCTIONS ON THE REVERSE OF THE FORM\

I (a) PLAINTIFFS

DEFENDANTS

UNTED STATES OF AMRICA
(b) COUNTY OF RESIDENCE OF FIRST LISTED PLAINTIFF

BEN-CEN, INC.
COUNTY OF RESIDENCE OF FIRST LISTED DEFENDANT New Castle

(EXCEPT IN U.S. PLAINTIFF CASES)
ATTORNEYS (IF KNOWN)

(c) ATTORNEYS (FIRM NAME, ADDRESS, AND TELEPHONE NUMBER)
JENNER L. BEST, U.S. Deparent of

Justice, P.O.

Box 227, Washington, D.C. 20044 (202) 307-0714
AN 'X I N ONE BOX FOR PLANTFF

II . BASIS OF JURISDICTION
x 1. U.S. Govemment Plaintiff

(PLACE AN . X" IN ONE BOX ONLY)

II. CITIZENSHIP OF PRINCIPAL PARTIES (pLACE

(For Divrs Cas Only) AND ONE BOX FOR DEFENDAN

o 3 Federal Question

(U.S. Govemment Not a Part)

Citizen of This State

PTF DEF Principal PlaceDEF PTF X 4 0 4 o 1 X 1 Incorporated or
of Busines in This State
o 2 0 2 Incorprated and Principal Place 0 5 0 5

Citzen of Another State
o 2 U.S. Govemment

(J 4 Diversit
(Indicate Citzenship of Partes in item II)

Defendant

Citizen or Subjec of a

of Busines in Another State o 3 0 3 Foreign Nation

06

06

Foreign Countr

iv. ORIGIN
X 1. Original 0 2. Removed frm 0 3. Remanded frm

(PLACE AN .X" IN ONE BOX ONLY)

Proing Stae Court Appellate Court

o 4. Reinstate or 0 5. Transferr frm Reopened another distrt (speify)
FORFEITURE/PENAL TV

o 6. Multidistrct

o 7. Appeal to Distrct Judge
frm Magistre Judgment

Utigation

CONTRACT TORTS
o 110 Insurace

v. NATURE OF SUIT (PLACE AN .X" IN ONt: IjOX ONLY)
BANKRUPTCY
o 422 Appeal 28 USC 158
o 423 WiUidraai

OTHER STATUTES
o 40 Sta Reappointmnt
o 410 Antitrst o 430 Banks and Banking

PERSONA INJURY
o 310 Airplane

PERSONA INJURY
o 362 Persnal Injury Ma. Malpractice o 365 Persnal Injury Prouct Uabihty

0610 Agriculture
o 620 Oter Foo & Drug o 625 Drug Relat Seizure of Prpert 21 USC 881

o 120 Marne

28 USC 157

o 130 Miler Act o 140 Negotiable Instrment o 150 Recvery of Overpment & Enforcment Juâgment

o 315 Airplane Prouct
L1abiltv

o 45 CommercCC Rateetc.
046 Deporton

o 320 Assault Ubel &

o 630 Uquor Las

Slander
o 330 Federa Employers'

o 368 Asbeto Persnal

o 151 Meica Act

Injury Prouct Uability

o 152 Revery of Deulte
Student loans (Excl. Veterans)
o 153 'Rvery of Oíerpayment

Uability o 34 Marine o 34 Marne Prouct

064 RR & Truck .065 Airline Res.

o 82 Coghts
o 83 Palnt o 84 Traemark

o 470 Rakete influen and
Copt Organizatons

PERSONA PROP£RT .
o 370 Oter Fraud

. r: 66 Ocupatonal
SaftylHealUi
o 690 Oter

0810 Seecve Service
o 85 SeuritiesCommoitiesl

Exchange
o 875 CUstomer Challenge

Uabilty
o 35 Motor Vehicle

o 371 TruUi in Lending
o 38 Oter Persnal

of Vetera's Benefits
0160 Stockholders Suits

o 355 Motor Vehicle
Pruct Uability

o 190 Oter Contrt

Propert Damage o 385 Propert Damage
Prouct Uabilty

12 USC 3410

SOCIAL SECURIT
o 86 Black Lung (923)

o 891 Agriulture Ac
o 892 Economic Stabilizaon Act
o 893 Environmenta Maters o 89 Enery Allocaton Ac

o 195 Contrt Prouct Liabilty

o 360 Otr Peal Injury
CML RIGHTS

o 710 Fair Lar Standards

Ac o 720 Lar/Mml Relations
o 510 Motions to Vacate

0863 DIWClIWW (405(g))
o 864 SSID Tide XVi

o 895 Freom of
Informtion Act

086 RSI (405(g))

o 220 Fonelosure

o 230 Rent Lee & Ejecnt
o 24 Tort to Lad
o 245 Tort Prouct Liability

o 442 Employment o 44 Housing!

Setence
HAEA CORPUS:
o 530 Genera o 535 Deth Penalty

o 730 La/Mml Reportng
& Disclosure Act
o 740 Ralway Labor Act

o 90 Appe of Fee Determinaton
Under Equal Acs to Justice

o 290 All Oter Re Prort

o 44 Welf

Accmñiations

o 950 Constitutionality of
o 871

o 44 Oter Civil Rights

o 790 Oter Lar Utigation
0791 Empl. Rellnc.
Security Act

o 54 Manamus & Oter
o 55 Civil Rights

or Defendant IRS - Third Par 26 USC 7609

State Statute
o 890 Oter Statory Actions

o 555 Prison Condition

(CITE THE U.S. CIVIL STATUTE UNDER WHICH YOU ARE FILING AND WRITE BRIEF STATEMENT OF CAUSE. DO NOT CITE JURISDICTIONAL STATUTES UNLESS DIVERSITY.)

Suit brought under 26 U.S.C. §§ 7402 and 7604 to judicially enforc an administrtie summons isued by the Intemal Revenue Service.

vii. REQUESTED IN
COMPLAINT:

CHECK IF THIS iS A CLASS ACTION o UNDER F.RC.P. 23
(See Instrctons):

DEMAD order direcing defendants CHECK YES only if demanded in complaint

to obey the IRS summons JURY DEMAND: 0 YES X NO

vii. RELATED CASE(S)
IF

ANY

JUDGE
SIGNATURE OF ATTORNEY OF RECORD

DATE

FOR OFFICE USE ONLY

RECEIPT #

AMOUNT

APPLYING IFP

JUDGE

MAG. JUDGE

1470614.1

Case 1:06-mc-00003-KAJ
JS 44 Reverse
(Rev. 12196)

Document 1-2

Filed 01/04/2006

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INSTRUCTIONS FOR ATTORNEYS COMPLETING CIVIL COVER SHEET FORM JS-44
Authority For Civil Cover Sheet
The JS-4 civil cover sheet and the information contained herein neither replace nor supplements the filings and service of pleading or other papers as required by law, except as provided bC local rules of court. This form, approved by the Judicial Conference of the United States in September 1974, is reguired for the use of the lerk of Court for the purpose of initiating the civil docket sheet. Consequently a civil cover sheet IS submitted to the Clerk of Court for each civil complaint filed. The attorney filing a case should complete the form as follows:

I. (a) Plaintiffs. Defendants. Enter names (last, first, middle initial) of plaintiff and defendant. If the plaintiff or defendant is a government agency, use only the full name or standard aboreviations. If the plaintiff or defendant is an offcial within a government agency, identify first the agency and then the offcial, giving both name and title.
(b) County of Residence. For each civil case filed, except U.S. plaintiff cases, enter the name of the county where the first listed plaintiff resides at the time of filing. In U.S. plaintiff cases, enter the name of the county in which the first listed defendant resides at the time of filing. (NOTE: In land condemnation cases, the county of residence of the"defendant" is the location of the tract of land involved.)
attachment, noting in this section "(see attachment) .

(c) Attorneys. Enter the firm name, address, telephone number, and attorney of record. If there are several attorneys, list them on an
jurisdictions be shown in pleadings. Place

II. Jurisdiction. The basis of jurisdiction is set fort under Rule 8(a), F.R.C.P., which requires that

an .X" in one of the boxes. If there is more than one basis of jurisdiction, precedence is given in the order shown below. the United States are included here.
United States plaintiff. (1) Jurisdiction based on 28 U.S.C. 1345 and 1348. Suits by agencies and offcers of

United States defendant. (2) When the plaintiff is suing the United States, its offcers or agencies, place an .X" in this box.
Federal question. (3) This refers to suits under 28 U.S.C. 1331, where jurisdiction arises under the Constitution of the United Statesi an amendment to the Constitution, an act of Congress or a treaty of the United States. In cases where the U.S. is a part, the U.S. plaintiff or defendant code takes precedence, and box 1 or 2 should be marked.

Diversity of citizenship. (4) This refers to suits under 28 U.S.C. 1332bwhere parties are citizens of different states. When Box 4 is checked, the citizenship of the different partes must be checked. (See Section ILL elow; federal question actions take precedence over diversity cases.)
II. Residence (citizenship) of Principal Parties. This section of the JS-44 is to be completed if diversity of citizenship was indicated above. Mark this section for each principal part.

iV. Origin. Place an "X" in one of the seven boxes.

Original Proceedings. (1) Cases which originate in the United States distrct courts.
Removed from State Court. (2) Proceedings initiated in state courts may be removed to the distrct courts under Title 28 U.S.C., Section 1441.
When the petition for removal

iS granted, Check this box. ,- " "..

Remanded from Appellate Court. (3) Check this box for cases remanded to the distrct court for further action. Use the date of remand as the filing date.
Reinstated or Reopened. (4) Check this box for cases reinstated or reopened in the district court. Use the reopening date as the filing date.

Transferred from Another District. (5) For cases transferred under Title 28 U.S.C. Section 1040(a). Do not use this for within distrct transfers or multidistrict litigation transfers.

Multdistrct Litigation. (6) Check this box when a multidistrct case is transferred into the distrct under authority ofTitle 28 U.S.C. Section 1407.
When this box is checKea, do not check (5) above.

Appeal to District Judge from Magistrate Judgment. (7) Check this box for an appeal from a magistrate judge's decision.
v. Nature of Suit. Place an "x" in the appropriate box. If the nature of suit cannot be determined, be sure the cause of action, in Section IV

above, is suffcient to enable the deputy clerk or the statistical clerks in the Administrative Ofce to determine the nature of suit. If the cause fits more than one nature of suit, select the most definitive.

Vi. Cause of Action. Report the civil statute directly related to the cause of action and give a brief description of the cause.
VIi. Requested in Complaint. Class Action. Place an "X" in this box if you are filing a class action under Rule 23, F.R.Cv.P.
p~mand. In this space enter the dollar amount (in thousands of dollars) being demanded or indicate other demand such as a preliminary inJunction.

Jury Demand. Check the appropriate box to indicate whether or not a jury is being demanded.

VII. Related Cases. This section of the JS-44 is used to reference related pending cases if any. If there are related pending cases, insert the
docket numbers and the corresponding judge names for such cases.

Date and Attorney Signature. Date and sign the civil cover sheet.

1470614.1