Free Motion to Dismiss/Lack of Jurisdiction - District Court of California - California

SAN D I EGO FEB-27-2Ø8 13:49 Case 3:07-cv-02289-DMS-WMCCOLLECT I ON 1 11-3 Document
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Filed 02/28/2008

619 615 3714

P. 02/04 Page 1 of 4

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KAREt' p. HEWITT Uiiitçd Siates Atlori~y
880 Fnint Street. Room 6293 SUli Pii;i;u. CA 9210 I
lclcphoñe: (619) 557-5(,10

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AMY MATCHlSON CAROLINl: A. NEWMAN Triiil Auorncvs. Tax Division
U.S. Dcpartincni of" J iistie\)

('.0. Box 683
"kn I'niikliii SlClil111

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Wnshjnui~iii. D.C. 20044.0CiS3 1ekl'h(ÌiiC: (202) 305-25511 F:iesiiiilc: (201) 30ì-OU54
i '¡lni.lJj,O;~~~_Wl11¡¡n"iilis(j()ì.liov
')'V ,"Ic"'l\,/¡lli v lI~(Q!~.,i,.iJOn.

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(!NITE!' SlAll' DISI Riei COURT FOR THE
souriH:RN DISTRICT OF CMIFORNI¡\

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1.,1

RODNFY M. lOOTIIACRI:.
I'laint.IT.
v.
UNll~D STATF:S OF ¡\MERIC/\ TH¡'

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) Civil N(). 07-i:v-22S9-DMS-1J M('
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1 (,

) DECLAI~ATJONOFRF.VENliEOFFICER ) ANGELA MARTrNEZ
) i
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INTFI-tNAL REVENiri SI~RViCE
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Dd~iid:int~.
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L ANUl:LA MAR I'NI'.z. plll'Swlnlln 2X U.i:.Ç, ~ i 746. Iicr~hy d~Ll¡iro; thai:
I. I am :1 dul: coiil1is.~iom:c. R.;vi:iiue Onicer cmployed by t1w Inlcrnall~L\'t:nu.i ServÌiiJ

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"
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101

('"IRS") in ihe Siii,ill nusincss/Scl(~¡-;Jlpl(lyi:c. Division loCUICd in S:iii Diego. Cali/ìiriin. In my
çap,iciiy as:i n.:vcnuc oltkcr. j wiis nssigni:d 10 Rodm:y M. 'roNIi:icrc's çiisc and iim in pussi:ssi,in

Olilii: !RS nics i:iinçi:riiiig t/ij¡; maneI'. I Iwvi: rcvicwi:d ilwsc 1iles in Ily pvsscssion in ri;)~ing ih.'
n:pl'csciitutiiiis l-ek,w.
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2. AHiielicd lier~:t\l as I'.\hihii A ,ire lrue nnd Ci)rrt't:l copies "ft.he N()iiccs or h:c.çrul la\
2(i
I."ii tileu by ihe Imern.\! Revcnui: Scrvice ("lRS:') "1\ December 22. 2005 with rcspi:ci 10

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SAN DIEGO FEB-27-2Ø8 3:07-cv-02289-DMS-WMCCOLLECTION 1 11-3 Case 13: 50 Document
I

Filed 02/28/2008

619 615 3714

Page 2 of 4

P.03/04

TO(lthDCI'(;' s parlni:l'ship liabìliiks l(lr ¡h(; t:x periods i:lldin~ f)cc(;1Ubcr 3 i. 1991 mid March 31. 1')1)2.
~ -'. AlLlIeh~d hereto as Exhibii B b;i tl'lI\; and \;('rrcçt copy iilihc NiilÎCi" ofhdcrallax Lien

~ . tied by the IRS (In Jniiii;ii)' 3. 2006 with I'cspi.ct lo Tootlini.rc's cl\1ploynient liabilities for IliÇ iax
.¡ pcri(lds i:ndil1g Oecemlx'r 3 J. 1991 ünd Murch J I. 1992.

5 4. Altadicd hereto m: Exhihit C is ;,ilrue and cOl'rect copy the IRS' ll'ansi:i;pt ofT()Olhni:rc's
Ii ¡iç¡;nuni wiih rçspi:i:i In his c1nplriymçnt I"" linhiliiic~ ('II' the lax period ending Decciiiber 31. I ')9 I,

7 As no!o:d iln r;~o: I ol the transcript at line 4R2 lahi:led .'1.;\ Tl.ST CSr.D DA Tr.... the ,;inniii. of
l\ Iimitaiiiil1s !(lr thesc liabiliiies i:xpircd i,n 'iiiiu¡iry 2R. 2()OII. As n(itcd on page:) nfthc ir:nscripi at

I) line f,OIl. this ¡¡cetliint w¡¡~ zcrocd nul on Fchnllry (I, 200e..

10 5. Aiiachcd herçlo as Exliihit D is ;1 tnii: and i:mrcci copy i.he I KS' 'r~n~cl'ipt ofT(1nllincrc'~
1 i ¡1I.:~()linl "iih respect In his i:inplnyim:n\ ia, li¡ihiliiio:s 1,'1' the: t;" period cnding Miirch ~ 1. 1992. As

12 ,niiii:d on pa¡¡i: i Oiiih", line lahckd "(.ATISr CSI'.l) DAn:::' the staiute olîimillti\Jl1s Ii)r ilii::;c
i ~ liahilities c'piri:d (in April 22, 2006. As noted on page 3 of ilie lr,in~cripl \It line 608. ihis account
14 was 7crot:d nut on April 24. 2006.
15 (¡. Atl;ehc:d hereto as E"hihit t is a II'\lç and clIrrei:!. copy of

the Notice nfFedcrnl Tax Liçn

1(1 Iikd by the IRS nn I"chruary 4, 1W7 wiih ri:sl"Hci !o T(Ií1lhacn.ls 1993 ¡nid 1994 inccimc t,IX

I ì li-ibiliiii:s.
18 7. Alluchcd hcrcl.lI ;IS E,hihii I, is a (nie; "lid i:i'rree\ copy or the; Ci:rii Ikale of Reli::ise t't
19 1'i:i1i:ral Ta:- I.ien Iilcd hy the IRS on AUE.uSI 22. LOOS ",iih ri,spc¡;lln Tiioihm;re's 199.1 ¡irid 1994

~() ìni:l)lk'tm; liiibiliti"s.
~ i X. Attached herelo as I;."hiliii (,i is a Il'lie ;lfiili:i,rn;ci çi,py olihe NiilÌli' of h:do:a/ T'i\\ I.¡en
" fii:d by thç IRS em Ikecl1hi;r 5, ¿OOS wìili res('ccl 10 riioih¡¡crc's 1993 and J9i)'¡ iiicimii: la,~

:23 liabilities.
:i.¡ 9. i\lladied hi:rcln ~s I;xhihilll b ¡ilrUt: and corn:cl cnr~' otthc Notice ofFcòcrnl Tiix Lien
i- Jii:d by tlie IRS ,)1 I )~'cLllhi:r 16. 200S \\iili re~¡ici:i 10 TOUlhacrc's I CJCJ3 ünd 1994 Írieoii(: lax

26 Iì:ihiliiks.
27 10. ,\n¡¡dicd heret" mi bdiihii I is a lnic and ¡;nrrci:1 i:py Miho: Revnciil.iin ot('cnilk:iii;
:!R

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1j'1~;,\~:, 1 I

SAN D I EGO FEB-27-2Ø 3:07-cv-02289-DMS-WMCCOLLECT I ON 1 11-3 Case 13: 50 Document

Filed 02/28/2008

619 615 3714

p, 04/04 Page 3 of 4

ill'

Rdc,is.. iilFcdcnil T~x Lien lied by ¡he IRS 011 Ikccmhcr 16,200:) with ri:"pcclloihc Ci:rii tkale

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~il RL'kasc or l'cdaiJllilx I.kn Iilcd Iw the IRS nii Aii~\I.,t 11.2005 I'll' Tooih:ii:l'c's IlN3 ¡1I1d 11)1)4

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income tnx li¡iliiliIIcs.

i i. Aiiaclii'd hi:rcin ¡is Exliil'ii J is d irui: ¡ind correci copy ofihi: li\:)' wiihilrawul t,rr..(lcr;i1
h!X lii:ns 011

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Janiiary R. 200R for TOiiih:ii:n:'s 1i)9) ,inù 1')'4 ìm:iiinc tiix liahilities.
the Wiilidr¡iwal olTiltid Noiìi.c

i 2. Attiichcd hi:rcto as Fxliìhii, K is:i true: and corro:cl copy of

7
x
'l

or federnl Tnx Ucn tiled by the i R.S on Janii¡iry 15, 200R with rcspi:i:IIO Tll\1th:ii;n;'s 1993 Hnd 1')')4

inconie wx Iiabiliiics.
I J. Allach.:d hai:lo ¡is Exhihii i. is:i tl'lI": and L,OITÇ":1 i:oP)' or l())ihacrc's Icllcl' lo1.hc IRS
dilli:llApril Ó, 2(lO(i ilnd ili aiielluincnL ilicr\;l\l d¡llCd M.iy i (I, 2006,

in
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i 4. On May 22.2006. alki' receipt of

the alTciidini:ii dated M;,y 16.2006, the i RS COl1actcd

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1,1

Mr. Tooll¡¡erc and rcqucsicd ¡h¡il he rrovidc the IRS wit.h ¡I dClaili:d description urihe d:lInagi:s. No
s.uch df'lCUl1cnwthHl \Vas 'cvi;r n.:i.dvr.cl.

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15

15. All~ehi:dhi:ri:lo as E:xhihii Marc lnic and currCl.i I.opics olll1\ Ccriìlïl.:il.:s oi'Rdcasc
,i/'Fcikral "I¡1X l.i"n tj!l;¡.l hy thc II,S iiii h;hriiary 27_ 2()O~ with ri'sp"ctlO lOoth,ll.n:'s 19\11 and

16 17

1992 employment lix Ihihiliiics.

18 I di:c1an: under penaliy iif perjury t.linl (he foregoing is true lli(i correct.
l'l b:ci:uied thi~:J ..I~y of ¡:clini¡iry, ;lOOK.

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TOTAL P. 04

Case 3:07-cv-02289-DMS-WMC

Document 11-3

Filed 02/28/2008

Page 4 of 4

1 CERTIFICATE OF SERVICE
2 1 HEREBY CERTIFY that on ths 28th day of Februar, 2008, I electronically filed the
3 foregoing MOTION TO DISMISS; MEMORANDUM OF POINTS AND AUTHORITIES

4 IN SUPPORT OF THE UNITED STATES' MOTION TO DISMISS; and
Court
5 DECLARATION OF REVENUE OFFICER ANGELA MARTINEZ with the Clerk of

6 using the CM/ECF system, which wil effect service upon the following registered CM/ECF
7 paricipants:

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9 RODNEY M. TOOTHACRE
13742 Indian Peak Trail
10 Poway, CA 92064

T: (858)513-0217
11 F: (858)513-01 17

(Pro se)
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sl Caroline A. Newman CAROLINE A. NEWMAN Trial Attorney, Tax Division U.S. Deparment of Justice

Ben Franlin Station

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P.O. Box 683 Washington, D.C. 20044 Telephone: (202) 305-2558 Facsimile: (202) 307-0054 Email: Caroline.A.Newmaníqusdoi.gov

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07 -cv-2289-DMS- WMC