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

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

Document 11-16

Filed 02/28/2008

Page 1 of 9

EXHIBIT M

FE8-27-20øs 12:05 From: IRS COUNSEL SO Case 3:07-cv-02289-DMS-WMC
i:ti=.-~ 26£: -(H"d

6195576581 Document 11-16
-

P.9/16 To: 2Ø23Ø70Ø54 Filed 02/28/2008 Page 2 of 9
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DOC # 2008-0099864
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PLEASE COMPLETE THIS INFORMOON RECORDING ~EQUESlD BY:

FEB 27. 2008
rffS 1 i.oo

8:21 AM

DFRCIAL RECORDS

INTERNAL REVENUE SERVICE

5..1 DIEGO cnIJNT" RECORDERS OFFCE GREGO"'i J. ,I~ITH. COU~TY RECORDER

AND WHEN RECORDED MAIL TO:

PAGES:

2

lotemal RevenUf Servic.e Altn: S. Hem.nde.. Reenue Ofcer 24000 Avil. Road MS 5905
Laguna Niguel. CA 92677

Im~uool~OO~~I~I"~~~
THIS SPACE IS FOR RECRODERS USE ONLY

Certificate of Release of Federal Tax Lien
pfeil58 fill in document llts(s) on this line

THIS PAGE ADDED TO PROVIDE ADEQUATE SPACE FOR RECORDING INFORMATION
AOO'TIONAL OlE

CORDING FEE APPLIES

Z'd

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FE8-27-2ØCase 3:07-cv-02289-DMS-WMC 12:05 From: IRS COUSEL SD

6195576581 Document 11-16

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To: 203070054 Filed 02/28/2008

p.1eV16 Page 3 of 9
W~LS: 60 BØ2-L2-B3.:

Department of the Treasury -Internal Revenue Service

Form 668(Z)
(Rev. 10-199)

Certificate of Release of Federal Tax Lien
Sr.L Number

For U.. by ii"" er""

Small Busines/Self Employed Area: 7

265212205
10," listed below and for all ststuto

I celf, th.s to the folowng-named tip8r. lhe reuirements of sec~on 6325 (.) Of tne
Inlemal Rovenu. Cod. hii besn satisfied !o the

County Recoder Reeordlng Inforation: 2006-000691

additon. There.lhe lien prvided by Code sectton 631 for these ta~ and additions ha

ben rescd. The prope oficer in the offce lfere the notice of internal revenue tax lien was
fi.d On J-iuar i. 20061 is authrized to note the book.! to s;now tl'o rolcase of

this lien forth

taxes and øålOO. Name ofTaxr Toothacre & Pederson, A Partnership Rod M Toothoc, A Partner & Charles Pederson, A Partner Resid.noe
4180 La Jolla Village Drive St. 400 La Jolla. CA 92037.1473

KInd .,fT..

T.. Period End"'
(b)

Identifying Numbl!r

Date of

LaG1 Day for

Unpaid Balance

(0)

941

12-31-1991

95-32~

(e)

Assiu:sment
(d)

Røllng
Ie)

of Asssment
II)

09-21-992

NIA

$8,869.76

PI"" of Filing Coty Reoróer San Diego County San Diego, CA 92101

Totl

$8,869.76

This notice wa pr..panid and signed at La!luna Niguei, CA, on this, the 22nd dayof February. 2006 .

SignatLlre, (

Itle

S'u1He""nde~~
"971-Z C.9. 4O)

AIQ ""Moor, Phone # - 949-89088 27976704

(NOTE: Ce.1i1G of oH/eer authozed.b tsw io ta Mk.rc/gdaoments is no esserl/aJ 10 (110 vaJCly of Cer1cs& 01 Re83 Of FerJl ra Li Rsv. RuJ. 71466

PaM i - Recing Offce

Fo 668Z)(R... 10-'...)

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"!lS 'GO BO ¿Cl q8-i

FE8-27-2Ø8 12:05 From: IRS COUNSEL SD Case 3:07-cv-02289-DMS-WMC

6195576581 Document 11-16

To: 2Ø2307El4 Filed 02/28/2008

P.ll/16 Page 4 of 9

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DOC # 2008-0099856
111I111I111 111111111111111 RIIIIIlIIIIU 11111111111111111111 ii~ III

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PlE COMPLETE THIS INFORMATION RECODING REQUESTED BY ,
INTERNAL REVENUE SERVICE
AND

FEB 27. 2000

8:21 AM

Q,FICIAL RECDRDS SAN DIEGO COUNll RECORDER', OF'IC. GREG I)R~' J. SMiTH. CDUIHY RECOROEA

FEES; 1;1.0
1 11M

WHEN RECORDED MAIL TO:

PAGES:

2

Internal Revenue Servíce

Atln: S. Hemandez. Revenue Ofcer
240 Avi\ Road MS 5905

1611 Hil WIll ~llilllllllllælUIII

Laguna .,g.ol. CA 92677
THIS SPACE is FOR RECRODERS USE ONLY

Certficate of Release of Federal Tax Lien
pliiaS8 fill in docvrpønt tltl~s) on this line

THtS PAGE ADDED TO PROVIDE ADEQUATE SPACE FOR RECORDING INFORMATION
ADDITiONAL RECORDiNG FEE APPLIES

¡"Q

lI

B9S'SO BD La qø;J

FE8-27-2Ø Case05 From: IRS COUNSEL SD 12: 3:07-cv-02289-DMS-WMC

6195576581 Document 11-16

To: 2023070054 Filed 02/28/2008

P.12/16 Page 5 of 9

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Wis:6E El2-L2-83;J

Department of the Treasury" Internal Revenue Service
Form 668(Z)
(R.. 10.192)

Certificate of Release of Federal Tax Lien
ls~ri..1 Number
For Us by RAccRlng Ofci

Small BusinesslSe~ Employed Ara: 7

255212205
¡uunly Reorder Recrding Information: 2005-1097285

I ceif thal.s to the following"name taxpayer. lhe requireents of secuon 6325 (a) of lh2

Inm81 R-iue coa.. have ben satisfied for the taxes listed below and for all staMory
a41t1. Thfore. tte Uen provided by Cod section 631 b- the6e ~a:tç$ and additions has

been F'eas. ìl9 prope offcQr in th ofCè wher thO notlca or intamal revenue ta lien was fied on Deber 22. 2005, is autêd to no~ the books to show th releæe of Uits I¡an for lh _ lI lIaion.. Name of TlIpayer
Toothacre & Pedersn, A Parnership
Rod M T oothaae. A rerter & Charles Pederson. A Partner

Reside

4160 La Jolla Vilae Dcie St" 400
La Jolla, CA 92037-1473

Kind ofT8.

Tax Period &dod
(b)

Is)

Identifyng NUl1bêr Ic)

Dat of Ai;sesni~.,t
(d)

La Day for Itefling
(e)

Unpaid 8alon""

of Assessmønt
(f)

941

12.31.1991

95-3

09-21-1992

N/A

$8,869.76

PI"" of Filng

County Recorder
San Diego County 58n Diego, CA 92101
This notice

Total

$6,009.76

was prepared and signed at Laguna Niguel, CA. on this, the 22no day of Februarv ,2008.
itle

Slgnatn! /
saulHama~~-~

Aia Al"'.or. Phone II - 949-38!)S 2797604

(NOe: CGttlfæ 0' Dfir auth.d by Jaw to take Ilcller1getrt~ is not ~ssfl;81 to the validy or C"mrS$e of Reass or Foor.l Tax Usn Rfii, Rut. 71,,66,
Part 1 . Recol'ing Ofr:i!
Fa 66B(Z) (Re 10-1999)

1971.i C.B 40r1 .
5'"

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FEB-27-2ØØ 12: 3:07-cv-02289-DMS-WMC Case El From: IRS COUNSEL SD

6195576581 Document 11-16

To: 21223070054 Filed 02/28/2008

P.13/16 Page 6 of 9

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DOC # 2008-0099856
111111~111I11111 mIIlIIIUlliiIIIWIII~IIlWIIIIIIIIIIIlIII

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PLEASE COMPLET THIS INFORMATIN
RECORDING REQUI:STED 6Y :

FEB 27, 2008

8:21 AM

OFFICiL RECORLJS

INTERNAL REVENUE SERVICE

SAri DIEGO COUlHY RECORDE~'S OFFICE

GRêGOAy 5i.lrH.caUNTY ":EcaRDE~ FEE~,J 1ioo

AND WHEN RECORDED MAIL TO :
Internl RQ"verlJ Service

PAGES:

2

Altn: S. Hemsnde:i Re'len"" Offcer
24 Avia Road f.S 5905 Laguna Niguel. CA 92677

l~u~~lln~UIMIUI~~
THIS SPACE 18 FOR RECROOER.S USE ONLY

Certificate of Release of Federal Tax Lien
p1GaMJ Ililin dOCiJment btle(sì 01'\ tiisline

THIS PAGE ADDED TO PROVIDE AOEQUA TE SPACE FOR RECORDING INfORMATION
ADDITIOi-AL RECORDING FEE APPLIES

9 'd

"¿9' SO BD La a";J

FEB-27-2Ø 12:06 From:

IRS COUNL SD Case 3:07-cv-02289-DMS-WMC

6195576581 Document 11-16

T 02/28/2008 Filed ó : 202307004

P.14/16 Page 7 of 9

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~LS:60 8Ø-L2-83~

Department of thê Treury -Internal Revenue Service

For 668(Z)
IRlv. 10-1-i

Certficate of Release of Federal Tax Lien
Serial Number

For Use by Recing otCê
the

Small BusineSelf Employed Area, 7
Internal Re.,ue Coe h.ve been oad for iie 'axe. additions. Thf1Ot. th lien providod by CodeseClion.'6321

265212405
County Recrder Recading Information.
2000.QOOO692

i cefy thata. 10 th 101Iowlnlromed taxpayer. the requirements oIsetion 635 (a) 01

lised belo and lor all staluoiy
lo

these taxes and MdilIO"S has been released. The øroper offcer in the offce where the notice of inemal revenue tax "eh was

fi on Januar 3. 20D6, is auttloned to note th boo to snow the raease of tt,ls lien for the
taxes and addilians.
Name of T;;ayer

Tootacre & Peder50n, A Partnership
Roo M Toothacre, A Partner & Charles Pederoon. A Partner
RB&idenc:~

4180 La Jolla Vßlage Driv Sle 400 La Jolla, CA 92037-1473
IOnc of Tax
(01

Tax Parlod Ended (b)

Identifyng Number

Date

of

Laot Da lor
Rellllng (el

941 941

12-31-1991 03-31-1992

95-3~ 95-32

(0)

As~e5smer't
(d)

Unpad Baance of Asliessmt
(f)

03-23-1992 06-15-1992

N/A N/A

$11,951.77 $10,206.88

.

P1ac: of Filng

County Recorder
San Diego County
San Dieg, CA 92101

Total

$22.158.65

Tlis notice waS prepared and signed at louna Niguel. CA, on this, thQ~ day of February, 2008 .
Signature

tie

Soul Herande, en~.
1P71-2 G.B. 40lj

AIQ Advisor. Phone II - $49.Je 2717670

(NOTE: Cettr& of of au1/1lfcJ by law to ral(~ :ickedgrunenIS!S .'?f eiurma/ to '/'f) liøJiátr r; Cerificatø of ReJe 0' Fero TiI l.n Rev. RIl. 71-A6(.
Part' . Recorelng olti:l1
Form 668(Z) (R.,_10-190)

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"¿S: 60 BO /.Z q"j

FE8-27 -2ØØ 12: Ø6 From: IRS COUNSEL SD

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

6195576581 Document 11-16

To: 2023070054 Filed 02/28/2008

P .15/16 Page 8 of 9

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DOC # 2008-0099867
111111111111 111111111111111111 Iliiiiiiiimmi~iiiiiiiiiiiiiiiii

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PLI!E COi\PLEl 1115 INFORMATION

FE8 27. 2008

8:21 AM

RECORDING REQUr;TEP BY :

INTRNAL REVENUE SERVICE
AND WHEN REGORDED MAIL TO:
Internal Revenue Service Attn: S. HQmandez., Reveni.e Ofcer 24000 Avila Road MS 5905 Laguna Nigue, CA Q2677

OFI'Cl.oLRECORDS S~N DIEGO OJUIHY REOORDER'S omu OREGO~Y J. s,mH. COUNTY FECORDER

FEES 1200

PAGES:

2

IUIWIIIUUIIMI~~~1
THIS SPACE is fOR RBCRODERS USE ONLY

Certificate of Release of Federal Tax Lien
please fl. in docu~ent titla(&) on tNR line

THIS PAGE ADDED TO PROVIDE ADEQUATE SPACE FOR RECORDING INFORMATION
ADOr'lON,AL RECORDING FEE APPUe,S

B'd

"¿S'SO BO ¿a a";J

FEB-27-2ØCase 3:07-cv-02289-DMS-WMC 12: 06 From: IRS COUSEL SD'

6195576581 Document 11-16

To: 202307004 Filed 02/28/2008
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P.16/16 Page 9 of 9
W~~S:60 8Øß-L2-83~

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as l3SNIlX S~I: or

Departent of the Treasury. Internal Revenue Serice

Fonn 668(Z)
(Asv.10-199)

Certificate of Release of Federal Tax Lien
~erial Number

For U5 by Recrdng Of1i

Small Business/Self Employe Nea: 7

339279822
thes taxes aiid additions has

i oelylha. .. 10 tt. following-named i""pay.r..1he requireme~ls.of .ection 6325.(a~of th

Int.ial RøUQ Code have been 5õtìsfii for the taxe listed below and for al16tan.tory
additios. Thønre, the lien P(Q'fed by Code section 6321 for

County Recder Recording lnirmation: 2005-1097286

ben niaasod. The pror ofr in the offce whEle the nOliCe of internal revenue tax lien wa

flie on aecr 22 2005. i& euthari.i to note the bOks to sho tho releas9 of this lien for
thes ta and ~dltons.

Nama of TIXPlyer

Toolhacre & Pedersn, A Partnership
Rod M Toothecre, A Parter & Charle. Pederson, A Partner

Rnde..
4180 La Jolla VUlage Drie Sle 400

La Jolla, CA 92037-1473
KInd of Tax

Tax Period End..
(b)

Identifying Number

Date of

L.s1 Day for
Ref1ling

Unpaid Balance

(a)

941 941

12-31-1991

O~1-1W2

95-3~
95-32

(c)

Acs&Sment
(d)

of AcsQn~t
(f)

(e)

03-23-1992 06-15-1992

NIA N/A

$11,951.77 $10,206.88

Place of

Filing

County Recrder

Tot

$22,158.65

San Dieg Conty
Ssn Dieg, CA 92101

Thl. notice was prapare and signê at Laguna Niguel, CA, on this, the.i day of Febniaiv , 2008 ,

li~"' ì
,t
Saul Hemor, Emplo)"" /I - 33.084
1911.2 c.a. ,.aø)

~.
Aia Advisor. Phone /I - g.-3s.B8 2797670

(NOTI!: CIJte- of oir ail1ied oy law to ta,lçit aok/t.gements i! .iOr f:ssonriiJ/1Q the vaidity of Certificae of ~1e8se of Fiidelil Twc t. Rl, RiJ. 71-465.
Part 1 - RscoreJii' Offoe
For 668(Z) (Rev. 1O-1\X9)

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