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

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

Document 11-15

Filed 02/28/2008

Page 1 of 86

EXHIBIT L

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

Document 11-15

Filed 02/28/2008

Page 2 of 86

ROD M. TOOTHCRE 13742 Indian Peak Tra Poway, Californa 92064 (858) 513-0217
Apri 6, 2006
Inter Revenue ServceArea Diecor
Attntion: Technica Compliance OfflCer Post Ofce Box 30223, Room 3251

CERTJJUm - RETURN RECEIP
REQUESTED #7005 1820 ~~ 5104 5095

Laguna Niguel, Calorna 92067-0223
Re:

Macia L. Toothcre (Djm46-50"

Rod M. Toothacre SS# 482-32'-

. NOTICE OF INENT TO SUE THE IlED STATES OF AMERICA
Laies and Gentlemen:

The purpose of

this leter is to provide notice of

my intenion to sue the United States of Amerca.

26 U.S.C. § 7432. Civi damges for faure to relea lien sttes:
(a) In general if any offce or employee of

the Inter Revenue Serce knowingly

or by rean of neglgence, fails to relea a lien under 6325 on propert of the

.

tapayer, such taayer may brig a civil action for dames agains the United States in a distct court of the United States.
26 U.S.c. § 6325. Relea of lien or dischage of

propert provides:

(a) Reea of lien subjec to such reglations as the Sec may presribe, the Secet sh issue a certcate of releae of any lien impose with respe to any
inter revenue tax not later than 30 days afer the day on which _ (I) Liability is

satisfed or unenorcele The Secretar finds tht the liabilty for the amount

assese, togeter with al interest in respec thereof, has been fu satied or has
beme legaly unenforceale.
The regulations that the Secretar has prescribed are 25 C.F.R. § 301.6325 _ Release of lien or

discharge of prope:
(a) Relea of

lien - (i) Liabilty satified or unenforcele. Any distct direcor may

issue a ceificate of relea of a lien imposed with respe to any ineral revenue tax whenever he fids that the entie liabilty for the tax has.. .becme unenorcele as a
matter oflaw (and not merely uncollecible or unenforceale as a maer offact).

Intern Revenue Servce, Area Direcor

Exhibit 17-J Docket No. 26357-06

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

Document 11-15

Filed 02/28/2008

Page 3 of 86

Re: Rod M. Toothacre SS#

Ltc. Dtd. April 6, 2006 Page Two

A review of the history of this fiasco perhaps would be in order.

On Deember 12, 2005, Attorney Joseph S. Carello wrote to Ms. A. Maez Revenue Ofcer,
advisig her that he ha be retained by the undersigned to take leg acton as necss to clea

the varous liens that the IR was claimig, and to sek compensation for the damages tht these
wrongf fings had case his client. A copy of that letter is attached hereo, maked Exhbit" A"

and mae a par hereof as though set fort at lengt. That letter pointed out tht Ms. A. Marinez
ha Pursefuy interfered with a pendi refce escrow by delverg to the escrow holder

.
.

Federal taxes due in the total amount of$488,367.37, knowig fu well at the time of deliver to escrow by Ms. A. Manez that some, if not most, of the taes aleged to be due were
Notices of

uncolIectible beuse the CSEDs had run. Ms. A. Maez took this action wilI and with mace.

The leter also pointed out that the Notice of Federa Tax Lien for Roey M. & Macia L.
Toothacre's 1040s for 1993 and 1994 had fist ben recrded with the San Diego County Recrder's

Offce on Februar 4, 1997. It pointed out tht those Notices of Federa Tax Liens acted as
certcates of relea and that the lien wer relea on June I, 2005 for ta yea 1993 and July 6,

2005 for tax yea 199. In addition to the fac tht those liens expired by thei own ter, there was
also a Cerificate of Relea of

Federa Tax Lien issued by the IRS on August 8,2005. Ms. A.
Feder Tax Lien was

Maez maciously told the escow offce that the Certcate of Relea fied in eror even though IRC § 632 I 5(t) provides in par as follows: of

Excet as provided in paraphs (2) and (3), ifa cecate is issed purst to ths

seon by the Secret and is fied in the sae offce as the notice of lien to which it relates (if such notice oflen ha be filed) such cecate shal have th followig

efec:
(A) in the ca of a cecate of relea, such certficate sha be coiiclusi that the

lien refeed to in such certcate is extgushed; (emphasis added)

Mr. Caello's leter to Ms. A. Marez demded that she take the necsa steps to remedy the i 993 and i 994 tax. liens, poinng out tht it was crucial that his client's refce escrow close
immedately, stating that "Mr. Toothacre is wiing to pay only the folIowing ta yeas out of the

escrow", identifYng lO4s for 1995, 1996,2003,2004 and 941 for 1996.

On Deember 13, 2005, Mr. Carello wrote a follow up leter to Ms. A. Mavising her that

he ha be furnshed a docent entitled, 490 Activity Summary _ 483i-OOT,
which refleced that payments which were beig levied out of my Social Secrity benefits were being applied to i 040 Tax Period i 993/12. It reiterated that the CSED had run on that yea and that the benefits beng leved should at least be applied to a collecible tax yea. Tht docent also esablishes that the taxes for i 040 i 993 were assessed on April 4, 1994. Ms. A. Manez denies

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

Document 11-15

Filed 02/28/2008

Page 4 of 86

Internal Revenue Servce, Area Director
Re: Rod M. Toothacre SS#

Ltr. Dtd. April 6, 2006
Page Three

that this document is an IRS document even though it was obtained from the Internal Revenue Service. A copy of Mr. CarmelIno's December 13, 2005 letter is attached hereto, marked Exhibit "B" and made a part hereof as though set forth at length
On December 20, 2005, Mr. Carellino wrote Ms. A. Mainez a letter proposing a compromise so
that my refinance escrow could close with no further damage being caused by the IRS. We agreed
to pay 1995, 1996,2003 and 2004 i 040 taxes and the 199694 I taxes out of

. .

the escrow. We further, 'at that time, agreed to hold an additional sum of $100,000.00 in an independent trust account
pending resolutions of

the lien. A disputed. We CarelIno's her of our intention to appeal the filing of that particulartaxes we copy of Mr. also advised
December 20, 2005, letter is attached hereto, marked Exhibit "COO and made a par hereof as though

the disputes over the collectability of

set forth at lengt.
On December 22, 2005, the undersigned prepared a Request for a Collection Due Process Heag. That Request was set by Certified Ma, Retrn Receipt Requested to the Intern Revenue Serce

on December 22, 2005, and the return receipt was dated and signed on December 23,2005. A tre tht recept is attached hereto, marked Exhbit "D" and made a par hereof as though set forth at length.
and correc copy of

The Request for the Collecon Due Procs Hearng had attached to it varous exbits marked with numbers and a legal brief seing forth the taxpayer contentions. Those conteiitions were:
THE SUBJECT TAXS WERE DISCHARGED BY BANKRUPTCY

THE NOTICE OF FEDERA TAX LIEN EXPIRD BY ITS OWN TERMS TH INTERNAL REVENUE SERVICE RELEASED TH LIENS TH IR' AlTMP TO REFIE LIENS FAILS TH STATU OF LIMITATIONS HAS RUN TH INTERNAL REVENUE SERVICE HAS ACTED WIT MALICE
A true and correct copy of the Request for a Collection Due Process Hearng is attached hereto,
maked Exhbit "E", along with all of

ths reference as though set forth at length.

the exhbits, marked i through 6, and made a par hereof

by

On January 2,2006, Mr. Carellno wrote to Ms. A. Marinez, acknowledging a phone message

left by her on his phone on December 22, 2005, advising Mr. CareIlno that she would return to her offce on January 3, 2006, afer her Chrstmas break. He commented that in that phone message
she had said that Mr. Toothacre's offer to pay taxes did not even cover all of

the and due. Mr. Carello pointed out that the offer was an offer to pay, in full all, taxes, interesttaxes penalties which we believed were collectible by the IRS. That offer was renewed with the qualification that

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

Document 11-15

Filed 02/28/2008

Page 5 of 86

Internal Revenue Servce, Area Director
Re: Rod M. Toothacre SS#

Ltr. Dtd. April 6, 2006 Page Four

the offer no longer contemplated the withholding ofSIOO,OOO.OO. That leter also advised Ms. A.
Marinez that if Mr. Toothacre's escrow did not close, that it was our intention to avail ourselves of the remedes provided by IRC 7433. Mr. Carellino also advised Ms. A. Marinez that his client

had "now received from the IRS a Final Notice Before Levy on Social Security Benefis." This Notice of Levy states tht it is an attempt to collect I 040 taxes for tax yea 2004. Mr. Carellno informed Ms. A. Manez that Mr. Toothacre acknowledges those taxes were due and owing. Mr. Carellno reminded Ms. A. Manez that the IRS was already levying on Mr. Toothacre's Social

.
.

Security Benefits and applying them to tax yea 1993, and demanded that the IRS reverse those
collections and apply them to tax yea 2004. Mr. Carellno's letter

to not A. Marnez also pointed out that the efforts by the IRS to renew the lien for the 1993 taxes hadMs. followed the procedures
set forth in the Interal Revenue Code, citing Secion 6325 (t) (2), 6325 (t) (2) (A) and 6325 (t) (2)
(B). A true and correc copy of Mr. Carellno's letter dated January 3, 2006, maked Exhbit "F", is attached hereto and made a par hereof by this reference as if set forth at lengt..

On January 18, 2006, Mr. Carellino wrote a letter to Ms. A. Marnez and asked that the leter be
appended to his client's appea, previously filed though her offce. Tht leter, among other things,

stated: "Once again demo is 1N that the internal revenue servce releo the purported notice
for theyeo 1040 93, and 104094 filed on December 2,2005. This is an oppornit for the Govern/1nt to nùtigate the damies being incurrd by Mr. Toothace. " That
offedal tax liens

leter went on to discuss at lengt th Internal Revenue Manual concerng the CQMS providig that
the Taxpayer is

entitled to fair and courteous treatment. Mr. Carellno remded Ms. A. Maez

that she had indicated to him that the filing of a banptcy caused six months to be tacked on at the end of the I O-yea perod but he reminded her also that she surely must have bee aware that ths had
not ben tre sice the Supreme Court of

1036 and the issuance of Notice CC-2002-023 by the Offce of Chief Counsel of the Internal Revenue Servce. He advise her that "it is now settled law that a banptcy may toll the collection statute of limitations for the full period of the banptcy, but for no adtional period" Mr.
Carellino's letter also discusse the effect ofRRA. §3461 and IRC §§ 6501

the United States decided Youngv. UnitedStates, 122 S. Ct.

(c) and 6502(a). He the collections stalte alreay in effect on December 31, 1999, eXired oil December 31, 2002." Mr. Carellino pointed out that the literatue makes it clea that the IRS not uncommonly tres to collect taxes afer the statute of limtations has expired, and that
pointed out that '~ny exension of

this abuse was addressed by Congress in par as noted in his letter. The fial paragraph of Mr.

Carello's letter reads as folIows.
The Internal Revenue Manual Section 5.12.6.5. I (10-0 I -2003) Certificate ofRelease

provides at number 7. Issue a cercate of release if the collection stalte has
exired, and the taxayer requests a release. (Emphasis added) If it has not

previously been made clea, Mr. Toothacre does hereby request that certficates of
release be issued immediately for tax yeas 104093 and 104094.

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

Document 11-15

Filed 02/28/2008

Page 6 of 86

Internal Revenue Service, Area Director
Re: Rod M. Toothacre SS#

Ltr. Dtd. April 6, 2006
Page Five

A true and correct copy of Exhbit "G" and made a par hereof

Mr. Carellno's leter of January is, 2005, is attached hereto, marked

by tlis reference as if set fort at length.

On January 19, 2006, Mr. Carellio wrote a letter to Ms. A. Marinez, in wlich he advised her that in reviewng The Daiy Transcript he discovered that, on December 21, 2005, the IRS caused
to be recorded two Notices of

Pederson nor Mr. Toothacre received any notice whatsoever of tlis action by the IRS. Ms. A.

Federal Tax Liens against Toothacre& Pedestrian. (Sic) Neither Mr.
Release of Federal Tax Liens by Mr.

.
.

Mainez had previously been furnshed with the Certificates of Toothacre. The last day for fiing either of

patently obvious that the nflling of these liens is miicious and an obvious atempt by the Serce

those documents was in 1992. His letter stated: "It is

to bully my client and deoy his life. All of this in violation of your own Manual and the
Taxayer Bill of Rights Mr. Tootlure is tring to pay those taxs which are due, and collectible,
and you are maing every effort to thwar his atempts "

DEMA IS HEREBY MAE THT THESE LIENS BE IMMEDIA TEL Y RELEASED

A copy ofM. Carlio 's January 19,2005 leter, together with its attachments, is attached hereto marked Exhbit "II" and by ths reference made a par hereof as though set fort at length.

On February 7, 2006, Mr. Carellno wrote a leter to Ms. A. Manez'advising her that on
December 22, 2005, Mr. Toothacre had fied a Request For A Collecion Due Process Hearng

(Form 12/53) with her offce and that to the date of the letter he had recved no response
concernng ths request. He ased if a heag date had been set for the Heang and if so to please

noti either lim or Mr. Toothacre. He speccay requested a wrtten respons to those questons. Mr. Carellino also advid Ms. A. Marnez that Mr. Toothacre intended to arange, at lis own
expense, for a Certed Court Reported to be present at his ColIection Due Process Heag to mae
a stenographic record of questions. Mr. Carellino's letter of

made a par hereof by this reference as though set forth at length.

those proceeings. Mr. Carellino has received no wrtten reply to those February 7, 2006 is attached hereto, marked Exhbit "r' and

On or about Deember 20, 2005, the undersigned received by certified mail from the Interal

Revenue Servce in Cincinati, Ohio a Final Notice Before Lev On Social Secrity Benefits. The
IRS as indicated above had already been levyng on my Social Security Benefits and applying those
payments to tax yea 1993; which had become unenorceable, We requested that, at leat, the funds
levied from my Social Security be applied to tax yea 2004. A copy of

the Final Notice Before 1040 On Social Security Benefts, together with the attached Account Information indicating tax yea Levy
for 200, is attached hereto maked Exhbit "J" and made a par hereof

set forth at length.

by ths reference as though

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

Document 11-15

Filed 02/28/2008

Page 7 of 86

Internal Revenue Servce, Area Director
Re: Rod M. Toothacre SS#

Ltr. Dtd. April 6, 2006
Page Six

The most recent activity taken by Ms. A. Marinez is a letter dated March 31, 2006, advising that

taxes reflected on an attached sheet by April 10, 2006, that a Notice of Federal Tax Lien will be filed for the tax years 2003 and 2004. The taxes

if

full payment is not received forJhe payment of

listed on the attachment are the very taxes that I wanted to payout of the proceds of the refinance
escrow, offers which Ms. A. Martinez completely ignored for months. It is interesting to note that
this letter is not computer generated. A true and correct copy of Ms. A. Marinez' letter of 31, 2006, together with its envelopes and attachment are attached hereto, marked Exhibit "K" and March made a par hereof by this reference as though set forth at length.

.
.

To date, without much succss, we have filed two requests for documents under the Freedom of

Information Act. In response to our first request we did receive, among other thigs, the IM relating to my tax account. We have retained the servces of a forensic accountant to assist us in decding the IM along with varous documents. In response to our seond request we were told
that the Form 23C ha been replac. In any event we are in the process offiing our third FOIA request and for your informtion a COpy of that request is attached hereto marked Exhibit "V' and
made a par hereof

by this reference as though set forth at length.

As inicated at the beginng of this letter the primar purpose is to properly serve notice on the
United States of America of my intent to sue for all damages incurred, includig but not necessarly

limited to compensatory damages and general damages for emotiona distress. This notice is
pursuat to IRC § 7432. As noted above, repeated requests and demands have been made to the IR to remove the wrongfl liens and not only has the IRS failed and refused to remove the ilegal liens, '
it has virtually refused to answer any of . We ar stil waiting for acknowledgment of

the taxpayer's, or his representative's, correspondence at alL.
the fiing of our Request for CDP hearing. If

reaon this leter fails to meet the requirements of notice to the goverent, please advise any for the
undersigned.
As refleced below a copy of ths letter is being sent to the speific direction that it be added to my CollectionMs. A. Marinez, il Number 33-0781 i, with Due Process Hearng file or files.

Ver truly yours

Rod M. Toothacre
RMT:jts Enclosures

an ~%~
Joseph S. Carellino, Esq.

cc: Ms. A. Marnez, Internal Revenue Service

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

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Filed 02/28/2008

Page 8 of 86

. .
EXHIBIT "A"

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

JOSEPH 5 CARElll NO t1TTY

Document 11-15 PfQE NO.

Filed 02/28/2008

Page 9 of 86

858 3500233

Dec. 12 2Øs Ø4: 17PM Pi

JOSEPH S. CARMELLINO
ATTOANEY.l U.W
CARMEL VALLEY CENTRE r 11975 El CAMINO REAL

SAN DIEGO. CAUFORNIA 92130

SUITE ZO

1".-ioiih.Cfri..iill.._~ December 12, 2005

rEl~i-NI tN) .u..n tAX !'$I)3IO",on3

Ms. A. Martinez, Revenue Officer 33-07811 rNTERNAL REVENU SERVICE 880 Front Street, Room 3293 San Diego, California 92101

Via Fax Only

619.615.3722

.

He, Rodney M. Toothacre, SS# 482 3~
Ollar Ms. Martinez:
Mr. Toothacre has retained this office to take legal action as necessary to clear the various liens IRS is claiming, and to seek compensation for the damage these Wrongful filings have caUsed him. It is clear that your

actions are no more than an illegal attempt to interfere with Mr.
TOothacre's refinance escrow, and therefore constitute abUse of process
and extortion.

Rodey M. & Marcia L. Toothacre's 104 Os for 1993 and 1994; and delivered

ACcording to information generated by Mr. Toothacre' s title company and escrow department, you have recorded a Notice of Federal Tax Lien for

.

The original Notice of Federal Tax Lien for 1993 and 1994 was recorded in the office of the San Diego COunty Recorder'S Office on February 4, 1997. That document, on it's faee, contains the fOllOWing statement:

~
fact.

to Natalie OrOSi-Escrow Officer, Notices of Federal Taxes Due in the

total amount of $488,367.37. Some of these taxes prOViding the basis for this lien are uncollectible as time-barred, and You are aware of this

For each assessment listed below, unless notice of the lien is refiled by the date given in Column (e), this notice shall, on the day fOllowing Such date, operate as a certiEicate of release as defined in IRe 6325 (a).
(Emphasis added)

IMPR1'AH RELEE IJfFOJUi"ZON:

ACCordingly the Notice of Federal Tax Lien acted as a certificate. of release, and the liensw~Elre released on June 1, 2005 fö:t 1993 and July 6, 2005 f"or 1"9'4. In addition to the fact that the lien(s) expired by its own terms, there was also a Certificate of Release of Federal Tax Lien iSsued by the IRS on August 8, 2005. That Certificate of Release was signed by the Director, Payment Compliance. You have tOld the escrow officer that the Certificate of Release of Federal Tax lien was filed in error. However, as I am sure you must be aware, IRC S6325(f) prOvides in
part as follows:

FROM JOSEPH 5 CARMELLI NO ATTY Case 3:07-cv-02289-DMS-WMC

PHNE NO.

Document 11-15

SSB 3500233

Filed 02/28/2008

Page 10 of 86

Dec. 12 2Ø5 04: 1BP P2

A. Martinez/IRS Ltr. Dtd. December 12, 200S

Re, Ta.x L.i.en (s )
Page 2

Except as provided in paragraphs (2) and (3), if a certificate is issued pursuant to this section by the Secretary and is filed in the same office as the notice of lien to which it relates (if such notice of lien has been filed) such certificate shall have the following effect. (A) in the case of a certificate of release,

.

such certificate shall be conclusive that the lien referred to in such certificate is extinguished;
(emphasis added)
. Demand is hereby m¡ide that you take the necessary steps to remedy the 1993 and 1994 tax liens. It is crucial that Mr. Toothacre's escrow close Lmediately, and to that end Mr. Toothacre is wiiling to pay only the following tax years out of the escrow.

Kind of Tax
1040

Tax Year
1995
1996

Assessin:nt Date
Novembr 24, 1997 Novembr 24, 1997
November 8, 2004
May 30, 2005

Amunt at Assessment
$
S

27,533.65 12,684.56
11,651.12 16,476.45
14.00

1040 1040
1040

2003
2004 1996

$ $
S

. ~~
Sincerely,
JSC:dlb

941

December 9, 1996

r--

Joseph S. Carmellino

cc:
R. M. Toothacre, Esq.

Ms. Adams, Taxpayer's Advocate c/o Internal Revenue Service 24000 Avila Road, Room 3401 M/S 4003 Case File No. 3536399
Natalie orosi, Fidelity National Title (Via Fax 858.457.2390)

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

Document 11-15

Filed 02/28/2008

Page 11 of 86

.
.
. EXHIBIT "B"

FR! JOSEPH S CARMELU ~IO ATTY

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

PHE NO. : 858 3500233 02/28/2008 Document 11-15 Filed Dec.

13 205 12: 52PM P1

Page 12 of 86

JOSEPH S. CARMELLINO
.TT~EY AT lAW
C"AMEL VALLEY CENTFlE i 11975 Ël CAMINO REAL

SUITE 20
SAH DIEGO. CALIFORNIA 92130
TELEPHONE fBSI)f12A37

FAA (lS&).16(023"

..M,il ¡o..pn~i:,.ii.w,r.om

December 13, 2005

Ms. A. Martinez, Revenue Officer 33-07e11 INTERNAL REVENU SERVICE eeo Front Street, Room 3293 San Diego, California 92~01

Via Fax Only

619.615.3722

~ Re: Rodney M. Toothacre, SS# 482 324i

Dear Ms. Martinez:
This letter is a follow-up to my letter yesterday concerning my client

Rodney M. Toothacre, the taxpayer identified above. Mr. Toothacre informs me that the Internal Revenue Service has been levying on his
Social Security benefits. The fact that the funds levied upon have been

applied to Mr. Toothacre's 1993, 1040 taxes, taxes which are
uncollectible, is iLlegal and unconscionable.

483-32 for Rodney M. & Marcia L. Toothacr~ for 1040 Tax Period
1993/1. ncidentally, that document states that the 1993, 1040 taxes
were assessed on April 4, 1994.) The document reflects that $187.50 per

I haveErovided with a document entitled, 490 AcLivity Sumry _

.

month was credited to the 1993 taxes on three occasions, and that
$191.10 was credited to the 1993 taxes on four occasions _ I am told that recent Social Security benefits of Mr. Toothacre have been levied but we have no documentation indicating where those amunts were credited.

Adjustments must be made to apply any and all amounts taken from Mr. Toothacre' 3 Social Security to taxes that are collectible. Please contact me to correct the levy account, and so that we can also make arrangements for Mr. Toothacra' s refinance escrow to close without
further interference from IRS.

Joseph S. Carmellino
JSC: dlb

FROM JOSEPH S CARMElll NO ATTY

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

PHQ,IE NO.

BSB 351313233 Document 11-15 Filed 02/28/2008 Dec.

i3 20 12: S2PM P2

Page 13 of 86

A. Martinez I IRS
Ltr. Dtd. December 13, 2005

Re, Tax Lien(g)
Page 2

cc:
R. M. Toothacre, Esq.
Ms. Adams. Taxpayer' s Advocate clo Internal Revenue Service 24000 Avila Road, Room 3401 MIs 4003 Case File No. 3536399

. .

Natalie Drosi, Fidelity National Title (Via Fax 858.457.2390)

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

Document 11-15

Filed 02/28/2008

Page 14 of 86

.

.
EXHIBIT "e"

FROM JOSEPH 5 CARMELL I NO ATTY

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

PHD NO. Document 11-15 Filed 02/28/2008 Page 15 of 86 858 351'1'233 Dec. 2Ø 2005 1'2: 32PM PI

JOSEPH S. CARELUNO ..nOANIi,.T LÃW
CARMeL. VA.Lli:y CENTRE'
"V¡S ei C,AMINQ RE.Al SUIT E 203

SAN DIEGO, CAlIFO~NI"" 92130

Tf\.EJlOtlla)lizz.a:71
fAX lIP *.0233

1I.i jO..l!c..m._.w.c..

December 20, 2005

Ms. A. Martinez, Revenue Officer INTERNAL REVENUE SERVICE 880 Front Street, Room 3293 San Diego, California 92101

33-07811

Via Fax Only

619.615.3722

.. Re: ROdney M. Toothacre, SS# 482 3~
Dear Ms. Martinez:

interest and penal ties which are due and payable in connection with the
tax years specified in my letter to you of December 12, 2005; r have not

The purpose of this letter is to again propose a compromise so that Mr. Toothacre's ref inance escrow can clo~e with no further damage being caused by the Internal Revenue Service. Mr _ Toothacre will agree that the escrow holder may pay to the Internal Revenue Services the taxes,

had the courtesy of a reply to that letter, nor have you seen fit to return my telephone calls. To refresh your recollection, the of fer is paymnt of ONLY:

.

Kind of Tal(

Tax Year
1995 1996

Assessment Date

1040 1040 1040 1040
941

Amunt at Assessment
$ $ $
$

November 24, 1997 November 24, 1997 .

2003 2004

27,533.65 12,684.56 17,651.12
16,476.45

NOVemer 8, 2004
May 30, 2005

1996 Decembr .9, 1996 $ 14.00 Additionally, Mr. Toothacre would agree that the additional sum of $iOO, 000.00 could be held in an independent trust account pending

by Mr. Toothacre.

rGsoJution p.f the dispute over the cOllecta.bility of taxes as dispnted

Toothacre's Individual Master File.

It is our intention to appeal the filing of this lien. We are in the process of preparing that application, and requesting a copy of Mr.

¡:RO

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

JOSEPH 5 CARMELL I NO ATTY

PHO NO. Document 11-15 Filed 02/28/2008 SSS 3SElEl233 Dec.

20 20 02: 33PM P2

Page 16 of 86

A. Martinez/IRS Ltr. Dtd. December 20, 2005 Re' Tax Lien(s)
Page 2

Please contact me 80 that" we can make arrangements for payment, and for
Mr. Toothacre' s refinance escrow to close without further interference
from the IRS.

Sincerely,

~ ~oseph S. Carmellino
JSC: dlb

H-t.

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R. M. Toothacre, Esq.

Ms. Buford, Taxpayer's Advocate (Via Fax 949.389.5033 Case File No. 3536399

Natalie Orosi, Fidelity National Title (Via Fax 858.457.2390)

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

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Filed 02/28/2008

Page 17 of 86

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EXHIBIT "D"

Case 3:07-cv-02289-DMS-WMC
(nli'i'ilai 1ll-\'CrlUl' Sc-I""ÎC('
tt. DC¡..i'-llltlll ofllic Treasiiry

Document 11-15
CERTIFIED MAIL

Filed 02/28/2008

Page 18 of 86

1 G5565 STOP 6G20G

¡¡/NATI, OH 45250-5585

7178 2665 9394 6124 4132

leller Dale: 12/13/2005
TaxpayelliCalion Number: G82- 32

Contact erson:
A. MARTINEZ

Employee Identification Number:

B-07811

! I
,

I

RODNEY M 8 MARCIA L TOOTHACRE 13742 INDIAN PEAK TRl POWAY, CA 92064-3056

Contact Telephone Number:
(619) 615- 9550

h.
Notice of Federal Tax Lien Filng and Your Right to a Hearing Under IRC 6320
We filed a Notice of Federal Tax lien on 12/06/2005

I

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i-d ~~~
o o
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.: CERTIFIED MAIL RECEIPT

Tax - US, Postal Service _ Periorl
(DC'7h_'stlc MiJl Only No fn',ur.Jncn CO"L'r.lgc Provided)

Type of Tax

.1_...._'''...__.
000 '.;00

'AL USE
12.0
$1. 75

A8 = -: $

10.00

Tota PO & Fee $ 15.57

\)U.:~'// "-

/~ .: ~i

g :::õ ~VlllC . ID ii
, VII

.¡ -i ì '.

(brfn';~~k\~~

C 2005/',
, ,

o :: r- .. '"
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'" o o o a o N ~ ~

0" ..

OLL~ "'"

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_0 ....

..'" 0) mc "'0

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(? '" '"

ig ~

CO'" '" 0. L~ E"t ::O tOmou ....'" L "'.. cI.õ~ o L'l 0
.- L ..0"" ..c
'" m
- ~::t; ru o.0::

o co co 0..... OC "0__ C,. co mLJ ".0

co co

_.,-- -M~~I ~'n~Qn"rQ. "vailableto vou. we've .enclosed Publication 1"660.

· Co ftom 1. 2,Oeve3. desre. on Is Al coe It~m 4 If Reslred
i Pnnt YOr name an iidr on the rever
so that . ca return the ca to You. i Attach is ca': .~!.~_~k-ØfJhe maiJpiece¡

- I
---.

.. LCO ro -o..gi -L -cc I.;;~ È ß) """" -.. :~-. n: II lt '1. 0..._ iu.. -.. ""
l- Q.U(J

¡; D

:-g~ ~

_0

o '" a a OM

~ rN

C "'u

'" co.c -'00mc

"'::

ie future. it also

ëõc:

ppeal this collection action and to discuss your payment method

uest (or a Collection Due Process

a:~~ ~ ~
or on-i finli1 space PB/ts.

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'g"gC ~ St- _

Kú~ '~2.'1 S
y") /ù ~ J LA
, CJ'Li 0 (
tic,s Numbe
ansfer fr seice lab

3':i:MaJl 0 Exp,"" Mall
Reistere a Return Reipt for Merhandise o InsUre Mail 0 C.O,D.

IoU pay the full amount owed. J number appear at the top 01 tlils letter.

4. Restricted DeiVer (E Foe)

'i

--...-- :)rm:lR11 1:..1-_..__........

7005 1820_i:OOD 5104 5064

'i
1-1

~G1l9r 31 ~2 (00) rev 111-2004\

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

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Page 19 of 86

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EXHIBIT "E"

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

Document 11-15

Filed 02/28/2008

Page 20 of 86

Request for a Collection Due Process Hearing
Use this form to request a hearing with the iRS Offce of Appeals only when you receive a Noiice of Federal Tax

lien Filing & Your Right To A Hearing Under IRC 6320, a Final Noiiee _ Noiiee Of Inlem 10 levy & Your Notice Of a RighI To A Hearing, or a Noliee of Jeopardy levy and RighI of AppeaL. Complete this form and
send it to the address shown on your lien or levy notice for expeditious handling. Include a copy of your lien or levy

notice(s) to ensure proper handling of your request.

.

(Print) Taxpayer Name(s): RODNEY M, TOOTHACRE (MARCIA L. TOOTHACRE, DECEASED)
(Print) Address: 13742

INDIAN PEAl( TRAil POWAY, CA 92064

Daytime Telephone Number: (858)513-0217

Type of TaxfTax Form Number(s): 1040
Taxable Period(s): 1993 & 1994

Social Security Number/Employer Identification Number(s):~
Check the IRS action(s) that you do not agree with. Provide specifc reasons why you don't agree. If you
believe that your spouse or former spOuse should be responsible for all or a portion of the tax liability from your tax return, check here r_J and attach Form 8857, Request for Innocent Spouse Relief. to this request.

X filed Notice of federal Tax lien (Explain why you don't agree_ Use extra sheets ir necessary.)
PLEASE SEE THE ATTACHED BRIEF WITH EXHIBITS

.

- Notice or levy/Seizure (Explain why you don't agree. Use extra sheets if necessary.)'

I/we understand that the stiltuory period of/imitations far caliection . Caliection Due Process Hearing and any subsequent jUdiCial revi
Taxpayer's or Authorized Representative's Signature and Oat.
I

,

i

Taxpayer's or Authorized Representative's Signature and Date: IRS Use Only:

IRS Employee (Print):
IRS Received Date:
Employee Telephone Number:

Fotm 12153 (01.199

Caialog Nur 266850

(Over)

!JMtme"l of'he TiuSU - Iniernll Ri!f!nu SwYi(l!

Case 3:07-cv-02289-DMS-WMC
~'l I RS D~pilrilrii:1i1 orlli~ 'rr~¡uiirr
atl'?/I . hlll"rniil Rp,'i'nut' S"l''lc('

Document 11-15

Filed 02/28/2008

Page 21 of 86

PO BOX 145585 STOP 8420G

CERTIFIED MAIL
7178 2665 9394 6124 4132

CINCINNATI, OH 45250-5585

Leller Date: 12/1312005
TaXpay.titication Number:

482-3 Contact e .
A. MARTINEZ

Employee Identification Number: 33-07811
Conlact Telephone Number:

--* ~:? 13742 INDIAN PEAK TRl ._~ POWAY, CA 92064-3056
001478

RODNEY M & MARCIA L TOOTHACRE

(619) 615-9550

.

Notice of Federa! Tax Lien Filng and Your Righi io a Hearing ünåer iRe 6320
We fied a Notice of Federal Tax lien on 12/06/2005
Type of Tax

Tax Period

1040 1040

Amouni Owed

12131/1993 12131/1994

'l2762.37
9967.68

.

The lien allaches to all tne property youcurrenlly own and to all property you may acquire in the future. It also may damage your credit rating and hinder your ability 10 obtain additional credit.
You have¡i right.to reqUest a hearing with US to appe,!1 this collection

options. To expJair\ thê diffèrerH cóllection appeal procedures available to you, we've enciosedPublicatiOr\' 1660, action and to discuss your payment-method

Col/ectionApfJäl Rights.
It you want to request a hearing, please complete the enclosed form 12153, Request for a Collection Due Process

I

Hearing, and mail it to: .
rnte~.~t.~Rl:~~~~ Service
i

I I

Bão FRONT STREET ROOM 3295

r
I

i

SAN DIEGO, CA 92101

You must request your hearing by 01/1212006.
We'll issue a Certiicate of Release of Ihe Federal Tax Lien within 30 days afler you pay the full amount owed. To gel the current amount owed, contact Ihe person whose name and lelephone number appear allhe lop of this leller.

(over)

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

Document 11-15

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Page 22 of 86

--._----Form 668 (Y)(c)
(Rev. February 2004)

1872

Departmenl of the Treasury. Inlernal Revenue Service

Notice of Federal Tax Lien Area: .. - -- I Serial Number
SMALL BUSINESS/SELF EMPLOYED AREA #14

-------

(800) 913-6050 262430605 As provided by section 6321, 6322, and 6323 0/ the Infernal Revenue
Code, We are giving a nolice Ihaltaxes (including inlerest and penal

For O:iona/use b

have been assessed againstlhe fol/owing-named taxpayer. We have made · This Nolice ot F ederal Tax lien has been filed as a maller of public record. a demand for payment of this liabilily, bur il remains unpaid. Therefore, lies) there is a lien in favor of Ihe Uniled States on al/ property and rights to
..,........:.

&i
01478

';:-:""i:

properly belonging 10 lhis taxpayer for Ihe amount of lhese taxes, and addilional penalties, inlerest, and costs that may accrue.
Name of Taxpayer RODNEY M 8 MARCIA L TOOTHACRE

· IRS wili Conlinue 10 charge penally and inlerest until you salisfy the
amounf yoU OWe.

--- ---- ----Residence
13742 INDIAN PEAK TRl POWAY, CA 92064-3056

· Conlacl the Area Otlice Colieclion Funclion for inlormation on 'he
amounf you must pay before We Can

release this lien.
· See the back 01 this page lor an e)(planarion of yollr Adminis!rative

· I IMPORT ANT RELEASE INFORMATION: For each assessmenllisled below,
the day 'oliowing siich dale, opera I. unless nolke o//he lien is relied by the date i¡iven in column (e), Ihis no

Appeal righis.

6325(a).

Ie as a certificate ot release as detined in IRc on lice shali,

Kind of Tax
(a)

Tax Period

Ending
(b)

Identifying Number
(c)

Date

1040 1040

Assessment
(d)

of

Last Day for

12/31/1993 482-32 12/31/1994 482-32

Refiing
(e)
N/A N/A

Unpaid Balance

of Assessment
(f)

OS/01/1995

06/05/1995

112762,37 9967,68
, ,

.
Place of Filing

I
i

I

SAN DIEGO COUNTY Total SAN DIEGO, CA .92101
122730.05
This notice was prepared and signed at LAGUNA NIGUEL, CA
the 02nd day of December

COUNTY RECORDER

- , on this,

~ S'gnatii. /J ¡!~ Title
4..,./ W REVENUE OFFICER l' r ,(¿MARTINEZ (619) 615-9550 34-06-3105
(NOTE: Cerlilicate 01 officer aulho.ized by law 10 lake acknowledgmeni is nol essenlial.io the vaiidiiy 01 Nolice 01 Fede,.1 T.., 'h
Rev. Rul. 7/466, 1971 . 2 C.B. 409)

2005

15_..1.. ..

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

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Page 23 of 86

THE SUBJECT TAXS WERE DISCHAGED BY BA1RuPTCY
2 The taxpayers, Rodney M Toothacre and Marcia L. Toothacre, filed a voluntary petition

on September 8, 1995. Listed on SCHEDULE E _ CREDITORS HOLDING 4 UNSECURED PRIORITY CLAIMS was the Internal Revenue Service reflecting 1993 and
3 in bankptcy

5 1994 taxes in the total amOunt of$326,965.00. On Januar 16, 1996, Judge Hargrove issued a
6 Discharge of

Debtor which, among other things states: 1. The above-named debtor is released

7 from all dischargeable debt.r. The Certificate of Service which accompanied the Discharge of
8 Debtor reflects the address of

the Internal Revenue Service, for service purposes, to be: Internal 9 Revenue Service, 880 Front Street, San Diego, CA 92101. A true, Correcl and aCCUrate copy of

· 10 the documents referred to above is marked as Exhibit #1, and made a par hereofby this
! 1 reference. Accordingly, the taxpayer contends that the 1993 and 1994 1040 taxes were
12 diSCharged by order of

the bankrptcy court.

13 THE NOTICE OF FEDERA TAX LIN EXPIR BY ITS OWN :rBMs
14 The original Notice~-Federal Tax Lien, dated January 30, 1997 and recorded in the
15 records of

the San Diego County Recorder's Offce on February 4, 1997, contains on its fact the

16 following infonnation.

.

17 IMORTANT RELEASE INFORMTION: For each assessment listed below,
the operate as by the date given in COlumn (e), this in 18 the day following such date, lien is refiled a certificate of release as definednotice shall, IRC 6325(a).
, I i unless a notice of

19

20 Accordingly the Notice of Federal Tax Lien on May 31, 2005 and on July 5, 2005 became a
21 certificate of release and releaed the liens claimed. A tre, correct and accurate copy of the original
22 Notice of Federal Tax Lien is attached hereto, marked Exhibit #2, and made a part hereof

I

23 reference.

I
by this
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24 TH INTERNAL REVENUSE.àVICERELEASED THE LIEN
25 In addition to the fact that the lien(s) expired by its (their) OWn terms, there was also a
26 Certificate of Release of I

f

Federal Tax Lien iSsued by the Internal Revenue Service on August 8, 2005.

27 That Certificate of Release of

Tax Lien was signed by the Director, Payment Compliance. A true,

28 aCCurate and correct copy of that Certificate of Release of Federal Tax Lien is attached hereto,

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

Document 11-15

Filed 02/28/2008

Page 24 of 86

marked Exhibit #3 and made a part hereof by this reference. Internal Revenue Code §6325 (1)
2
3

provides in part as follows:
Except as provided in paragraphs (2) and (3), if a certificate is issued pursuant to this section by the Secretary and is filed in the Same offce as the notice of lien to which it relates (if such notice of lien has been filed) such certificate shall have the following effect:

4
5 6

(A) in the case referred to in of release, such extinguished; be conclusive that the lienof a certificatesuch certificate iscertficate shall (emphasis added)

7
8

TH IRS' AlTMPT TO RE.FE LIENS FAILS In an attempt to salvage her CSED (Collection Statute Expiration Date) the Revenue Agent

9

caused to be issued a new Notice of Federal Tax Lien. That Notice was prepared and dated

· io ",b~,, 2005, ." w'" re~d", '" ", So, Diog C,o"'Y R~on", Of", '" Ik,,,~ 5,
I I 2005. The law requires that the IRS notitY the taxpayer in writing not more than 5 business days
12 afer the filing of a lien. The notice may be given in person, left at the taxpayer's home or usual
13 place of

business or sent by certfied or registered mail to the taxpayer's las known address. In this

14 case the Notice of

Lien is dated December 2,2005 and was recorded with the San Diego County

15 Recorder on December 5, 2005. The taxpayer was not notified until December 17, 2005 when he
16 found a notice of certified mail in his mail box. The taxpayer actually received the certified mail on

.
25

i 7 December 19, 2005. Attached hereto, marked Exhibit #4 is a Notice of

Federal Tax 13, Filing and 18 Your Right to a Hearng Under IRC §6320. That Notice clearly is dated December Lien2005, and

19 . therefore, the taxpayer was not notified within 5 business days from the filing of the Federal Tax

20
21

Lien.

TH STATITE OF LIMATIONS HAS RUN
Sëètión 6502 of the Ìntemal Revenue Code provides, in part, as follows:

22
23

Section 6502. Collection after assessment
(A) Leógth of pëtiÖd.
Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by

24

26
27
28

levy or by a proceeding il court, bllt only if the levy is made or the proceeding
begun-( emphasis added)

(I) within 10 years after the assessment of the tax, or
(2) if-

(A) there is an installment agreement between the taxpayer and the
2

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

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Page 25 of 86

2
3

4

Secretary, prior to the date wlùch is 90 days after the expiration of any period for collection agreed upon in wrting by the Secretary and the taxpayer at the time the installment agreement was entered into; or (B) there is a release ofJevy under section 6343 afer such 10 year period, prior the expiration of any period for collection agreed upon in writing by the Secretar and the taxpayer before such release.

5 The Internal Revenue Service has consistently taken the position that the Date of Assessment of

6 i 993 taxes was 5131/95 and that the Date of Assessment of the 1994 taxes was 06/05195. They have

the

7 numerous documents indicating that to be true. See Exhibit #2, for instance. However, taxpayer has

8 in his pOssession an Internal Revenue Document entitled 490 Activity Summary _ 482-3_d_
9 482-3~DNEYM&MARCrAL TOOTI_ACRE 1040

· 10 I "' 'w,,,,, ropy ofil'''o~m~''"'''''d hoo, mMW ""'Wi" 5 "' mM.. ''" h=ofhy true, correct
Tax Period: 1993112. A 11 this reference. A review of

that document reveals that at two different places under date of 4115/1994,

12 it is stated that the return is filed and the tax is aSsessed. In either event it is clear that 10 years have
13 run without a proceeding in court to collect the taxes or a levy having been made. The 1993 and 1994

14 taxes are no longer collectible. The IRS must abate the tax and release any liens filed against the
i 5 taxpayer's property.
16 THE INTERNALREVENDE SERVICE

.

i 7 Taxpayer Rod M. Toothacre has an escrow

HAS ACT WIT MALICE
open to handle the refinancing of

I ,

i 8 Ms. Martinez, the Revenue Agent, has maliciously taken steps to prevent that escrowhis residence. from closing
19 and preventing the United States Goverment from receiving unpaid taxes that are actually due and

I
i
I

20 Owing. The Agent fied with Ms. Natali Drosi, the escrow offcer at National Title, two dOcuments
21 entitled Notice of Federal Taxes Due; Both notices Werè díïf¿dDecember 5; 200~ _ Onereflectsthat
22 there

is due ai1dciWingthe amount of FOUR HUNDRED NINE THODSAN SEVEN

23 rnIRTY TWO DOLLARS. The other notice reflects that there is SEVENTY SIX THOUSAN _

HURED

24 - FI HUNDRED hirniY-ffoUR DOLLARS AND 44/100 due and Owing: Ms. Martinez sent
25 these documents to the escrow knowing full well that the statute of limitations had run on most of the
!

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26 III 27 III 28 III
3

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

Document 11-15

Filed 02/28/2008

Page 26 of 86

alleged taxes due. Attached hereto marked Exhibit #6 are true, accurate and correct copies of

2 notices. Certificates of Release of Liens had been issued concerning many of those taxes and the those
3 taxpayer furnished Ms. Martinez copies of all of those certificates ofreJease of

lien. 4 also told the escrow offcer that certificates of release ofJiens were erroneously filed. Ms. Martinez
5

6 7
8

9 Dated: Ilcember 22, 2005

. 10
l!
12
13

Respectflly submitted

., .¡",

14 15

16

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25

17
18

i

19

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20
21

22
23

24
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26

27
28

4

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

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Page 27 of 86

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EXHIBIT 1
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Case 3:07-cv-02289-DMS-WMC

Document 11-15

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Page 28 of 86

IN RE

UNITED STATES BANKUPTCY COURT Southp.rn District of Ca1ifornj~
1

Rodney M. TOothacre 482-3_
4225 Executive Square, Suite 260

La JOlla, CA 92037-1483
Marcia L. Toothacre

I Case No.:

95 - 09682 - H 7
7

~)
'.1. s.
J I

I Chapter: I JUdge:

John 1. Hargrove

Debtor(s)

l
I

I

DIsrRARGE OF DEBTOR

I I

)

., 'PP'"" ~.. · p"'I,. WIDm""" , ,~, ""~ 'H, 'i, U.II.d "''''' Co', W~ f1" by" "0;"" ll.

""~" oem.d .b~ 00 9/ &" Ib" " "d" E" "11.E we, "'~d .,d~ Cb'p,~ " '" ll.. "
sustained).
IT is ORDERED TI-IA T:

'Om '''101 ,b í~"g 10 lb. dl"b"", of ll. d .,,,,, ." """ wI ibl, ~. tie fi.d by ~. "'," (" Ibu ,

""plm" 'bj",I" 10 ""b"g. ,f ~. ',bi" we, fi'ed "d, ,f,~ d., ",.. ", b..I"", w" '"

1. The above-named debtor is released from a11 dischargeable debts.

2 A,y j'd¡¡", b,,,I0"" " b~",1~ 'b"l"" I, "y "'"" 'll~ ~., Ibl, "'''''' ""H ", mid .. "
determination of the perSonal liability of the debtor with respect to any of the fOllOwing:
(a) nebt., dischargeable under 11 USe. § 523;

~) ""'~, b~,Io", " b~"f", d~,"ioe by""" ,E ibl, "'.n 10 b, ""I"b"'''bl', d'bb
'li.,,, Ie b. "k~"d fr'm 'i"b "g' ood" ,'""'~ (2), (4), (6) " I' 5) ,,' 11 U, C, . 52 ( ,);
(c) debts determined by this COUrt to be discharged.

' -All ''''11011 wb", "b" ". 'I"bu.., by Ibl, "~a", '" ,li ""11'11 _, "',m,," '" a",,,,,

""H '" ml, " p", ,n pb 2 · b,", ." "í ,j"" fwm 1m lIt" ,,' " '" '~til, ,,, Y "'Oo " 'm PI''''

i

I

any process or engaging In any act to co11eci such debts as perSOnal liablJitles of the above-named

debtor.

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I

Dated: 1/19/96
By order of the COurt:

I
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,
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Barry Lander Clerk, U. S. Bankruptcy Court

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. Bankruptcy Court 325 West F Street San Diego, CA 92101-6991

3

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

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Page 29 of 86

C"RDAll
lJ400 Comml:r('~ Park Driye

Rl!sron, Virginia 22091_1506

CERTIFICATE OF SERVICE
~~

¡./l.RNC.5055
District/off: 0974-3 Case: 95-09592

User: ctk.ie

Fo IO: 155

Page 1 of 1

Deor Deor
Aty

Tol Served: 21

Date p~: 01/17/96
Date Served: 01/19/96

'1hacre, Rcdey M., .4225 Executive Sqar, Suite 260, La .JOlla, CA 92037-1483
Tohacre, MAia L.. '225 Ex=tive Sqe,

C""llio, Josep s., Low offices Of Josep Suite 260, La '225 Exeative Sae, Suite 260, S. Caollno, 'JoUa, CA 92037-"83
.L Jolle, CA 92037-1483

Trst~
1766435 1766432 1766433 1766445 1766434

Kenny, J"omes t., Reciver/Trustee, P.O. Box 28459, Sa Dieço, CA 92199-0459

AL CER, P.O. OOX 7005, SEA EO æ. 97376
AMCAN SAV1'"S BA, C/O VAE J. ll, ESQ., 130 LN CE in. 1100, ll BEH CA 92"0
8AFT WH1'IY, P.O. BO 7005, SA ~ISC CA 94120 CHAs B. PEIR., 10095 cc .R, SA DrEG"CA 92131 DIAN B:STIN, 4312 ABI~ CCUT, WES' vW. CA 91361
"1NlCH H1BPSHH, C/o = A. "'i., 428 Jl AVE",, 5... D1= CA 92116

.66439
",. 66447
1766437 1766140 i 766448 1766441 1766444 1766446

EST OF SO L. TGJHl, 4225 EXIV 9; 1260, LA JC CA 92037

FRHlSE TAX BC, P.O. OOx 942849, ~ CA 94240
INTAL æv SECE,' 990.m S', SA niEl CA 92101 .JAH A. WINNr 2010 w. SA HM BLVD., '64, SA HAOS CA 92069
.HT. 8E CO., 136 CAIN Ra, c:IN NY 13748 MITSI Iæ ævHI, 4225 Ennm ~_ 11210, LA JOLL, CA 92037 REPliC RB. S', 6350 KIRA RC¡ SA Dlln CA 92121
RICl P. .l JR., 21811 CCAæIA, HISSICN VIEJ CA 92692 "" D1ElOO, c/O JO RIT'Sl E9., 185 W. F. ST. 1100, SA or"" CA 92101 1'Y & SHA )fI.t, 105 NH 194 S', RIOOEFEL WA 98642 I'YN ~SS, 2454 TANN3 CX, CC.. CA 94520

i 766l.l
1766436 1766443 1766438
"''' "'...~

UNI'VE LIST IIHH

3001 4001

.

lO .
"..." ctIN SUy.."",..
Deription ---------------------- ----- ------------Elec, print one side

TO: a
Unit
Qty
21

Prq:e to transit Noice Servic

s~
Case

unit Price
o. 13500

Price

1!en
2.835 0.100

0.1000

TO

2.935

~
i ! , i

I

i, H. Douglas Dangorneld, de""e undor ihe penalry or porjury ihai i hov p"pmd' ihe Certin"" or S""ice and ihai ii is "ue and '0",,, to

the besr of my informalion and belief.

lJII?/?6
Signl'ure:

~,~~

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

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Page 30 of 86

James l. Kennedy, Trústee P.O. Box 28459
San Diego, CA 921 98-0459
619 451-8859

UNITED STATES BANKRUPTCY COURT
SOUTHERN DISTRICT OF CALIFORNIA

325 Wesl "F" Sireel. San Die90 CA 92101-6991
In Re
(1;11 Ii

RODNEY M. TOOTHACRE MARCIA L. TOOTHACRE

II ! i

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~-

l:'¡\... '.,l"

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Ban~ruplcy N? '.rn-p9682-H7

u. S. f:~fiY r.ì:;
£;r-, :-

. .

TRUSTEE'S REPORT OF NO DISTRIBUTION

TO: THE UNiTED STATES BANKRUPTCY COURT

The undersigned trustee of the estate of the above-named debtor, hereby
reports and certifies that he has performed the duties required of a trustee under 11

U.S.C. Section 704, and has concluded that there are no assets to administer for the

benefi of the creditors of this estate. I have received no funds or property of the estate,

and paid no monies on account of the estate.
The meeting of creditors in this case was concluded. The joint debtor, if any,
i'

f 1 Was not excUsed from appearing.

I
i I I I

( 1 was excused from appearing.

WHEREFORE, The undersigned prays that this report be aPProved, and he be
discharged from office.
Date: Gctomrt 4:-Hf'5C:
i ,

I
i

I
L

--~J,y-,- ¡Co, / ') 'is'

"'~~'"

CSD 2004 fRev. 03/04/91 J

~

¡;

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

Document 11-15

Filed 02/28/2008

Page 31 of 86

..

ROD M.

and

MARCIA
- "

L. TOOTBACRE
D

C;32 ;'-,J

95-09682-H7
C L A.1f11 S

SCHEDULE

CFlEDITCFlS HOLDiNG SECU,8ED

j~=-, ;,:~ ~=;::;:,;~~~ cT~;i~?c~:~,~' ~~~;;;~' t;:¿..~git~~;~~~;~; ~F t~~~~'~:';;~~.~ ~ ~"::~: ~~;, ~ ;~~,~~ ;L~;i~~3::~', ~~ ~; 3~ ,: '- ~ ~c~~;~ ,~:: ..'
';'C3. ,-'Cl:;~"g"S. D==:!, ':":"~5,. 2C,:! :"C'2C3'00..:;')';,':2:25", ~'s, c'ej';c,s ic, =i:'.:;j=¡i~=' 0..:=' :c':'" ":'~e',::"êC:¡~:;:, ".,::;i 'Öoc.!.;,::"~c':: "

;;;-1~ti~rt~~ft,r¡~g~~¡~i~1;~m:;'l;~;~;2'~:;';;.;~;;i1'¡;;~i:;~7;¿;;è';'t":,;,,,

.

":'= e,,,,c',,, CT.::,:",:. :',=c" 2." X' ¡', :"~ G~iJC-". ¡:;:'~=:! '::T.:'X"';:.' ;: ;l" ~¡2.:7 's C".'::"'::;:~j. c,;" c.;, :;' ,', ,':',,:c, "".., "

' f,i'~:h:;¡;,::.' :';c':;c':;i.':, ,s :!.s"..;~:'. c":;c= 2.C, 'X' i., c-,~ 'C)'..'", .:;:~:;,:.::;s:::';,j.' "',':'c ."2:'C:~;'::"c .~;,,:~ =c 'X :" .C-'::'= :-',,' C'.~ c' :'~;=

:~:c~f~:¡~~::,~.~:'~!'~~~,~~'¡~2 0:1 tJ" sc,",,,O";" i., to" :,oi: :;j~:~j'¡::2.r ::., t",2 i2S: 5'"", G':~" CClc-de:;,:: SC~;,j..;,. .=:2:i:, -0" -c,?

" Chs-:K this :i:x r jS:ltx has ,c. c:-~:iif::s ;,:)1-:i1"-'2 53~'J~2: :::21;:;,3 i:. ~=?:)"" D:-, :'1::; S:;"2j:.;S 0.
i

C;:.=DlTO,~'.s r,'A',~= ,!ND MAILING ADDR=:SS

''''ClUù/h'G zip coo::

~
f64
2010

1;:1--:: D=S......-,'CN /..,0 1....I"K.=, ,j:: i:. VAlU= OF ??0?::::TY i:

I~ i~~ t", C";;., ""AS ",C02."D _ ),. i=ii""-'I;:=- OF li=-i' .L!'!J I; ¡=r:t;i _":~.:"':- "_",,,'_ __ _

~ ,.~ Q U h'T

ill i ii
! r

i§I0 r I~; S","'C, 70 L"N i§ i. -

\!AlU.= Or COLLAi2~AL

ClA".'i WITHOUT DEDUCTING

Oi'

U!\'S=CU~ED

rOnTlO!".
IF AI,'Y

-,-

)

C

A~ERICAN SAVINGS BANK

¡1st T, D,
I

On

R.~Ij esiaence
i
I

,

242,000.
I
i

,
I r

, , ,

I
I

I

¡

,
r

!

CCOUNT NO,

JAMES A. WINN
¡..
CA

..

Ic ¡2nd T.D./ReSidence!
i

San Marcos Blvd 92.(69

San Marcos,
ACC'ÖÜNT NO.

I . I
I VACrJCS 325,000.00

I

I
r I ! i

I
I

I

I

28,000.
r

,

I
I
i ,
I ,

I

I

/VAlUES32S,000oOO I

I

I

J
, r ,

I

r

,
VAlU"
ACCOUNT NO.
S

f
.

!

I

í i I , ,

11
I
i

I i

I
, ,

i

I

¡

i i
i
i i i ;

~ .:,:::-,:~",:.:;,~:~:, s..=~:~ ë.::a:'''i?,:

a ". .

,

VALUE S
I

."" ,.':.'~'~';,~; 1'270,000.
j:::11 _,. /:,,, .._....

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

Document 11-15

Filed 02/28/2008

Page 32 of 86

o,.,?? RO M. an MACI L. 'lCR
f,r _-;:

DS::~f)r

C~S9 ~J0

95-09682-H7
0: k~0..,,'-,:

SCHEDULE

CREDlïORS HOLDING UNS ECU R ED PRIOR/TY CLAIr,r¡S

A c,...jõ," ;,,, 0' c;a,., e".¡i:;,,:; ¡OO,;oo'/. ii,:"c 'õc"''':õ'/ 0)' '/0" 0; p.;:-,,,. " :C :'" ,,,: j,C.:;:,-. t.",e '';'',,:s ;"",'oJõ:. C-.',' ';JiO"" 0: "."",:"",j ':;ai7,5 ",¡i:ia,; '0 ~'io,¡¡., S",Je,: :'" ¡;"",; ,0 :,is SC""');e Ie '"'' :':'"", ;:.o,'j,;"j 0-, ,",,, "cac",eo' S"''':s. s:"" :.."
"..,T,. ",j ",.ii¡c~ aj,;,ess. nCb:;,,!; ,i.J CJ:;". aoj a .' r= .:::r:i,::;Í'ý o~ t"Ë d=~l:)... ê:S of !he::.=:= 0;" !he n¡¡;i;? :)1 !his pe:f:i::r'ì.

000".0: .'"."':0,. '. ~.'. of aE "':"a5 ",oijh;; pi,.;". c'a;",s agai.,,, th" 0":"0' 0..

If 2::i~' e:itrty o~=.. ti:::1 E. s,:i::n..se in E: job: C:!S:: tiìE:)' ~ johti), Jiabi= 0.1 a c~eL7!. p;.:~= a;i 'X"

;"c'"je ¡;,s e'mi' 0e, i,'o" a.o.o,,,o"i" sOC,,,,,,I,, c: 0'''';'08. an, ""r;~'e:" 3:';eoJi. H . C0,,e:i:08. If e

in ti~ c)bm,"" :;,:.sie-j "C.J:i-=:.~:i;.'

.~:"5::=.:i~. vÆe. j:::+; 0: ,'-ie:-:. :x ¡he i",:;:7aJ CJ:7I."7:.,:1:Y ",2:,' )~ f::::i¡~ :,Y1 :;2:~ c::=i~ =-:I! :::a:-.-,; a-, "_;.'" jJiï; .J.~;;i~., :3 f¡i=:i. 5t;:;; ",'_:~~;,=r .2.:-eIe-:: ".~~5:;=..i~'. iI.I/'~. j:)i,it. 0; C::Y71.7t;..--;:y.'

.

~\',! . , -l ,. ~.. "C' ;."" r-,~ '::'!:=-¡

if the clai", i, cmti.'?e":. P;"c" an 'X' i" loe coio,""n !Ù,ie, "CaoD02"nl." Ii :,",,, C:Ë,r; ;5 ".,iioud":"d. D'.ce an "X" i.' "= c"i~"," 12:"1'" 'U"liqui,;,laj.' it t-,,, c;aim is Ôisacreo. place ar. 'X' in 1.'1= c:b...n Is~"le' 'i):sp:..," (Yn', c'''y """:; I" .o!oo. an 'X" ie, moca
&-=., c.;:! 0; th~_::a thre= ':!:.:7i'i.::.)

Ae;:"n ::e ic,al al dÚ:-,s ;;sied' 0" .ach S',c:i in ~o. "OX le:,;e, '5",,:oiol' .0" "ao., s',e,,- êìe",," Ihe iota! 0' ," cia;.s ;i';e:! 0-,

""i; &hed"'e E in ,c,e ~ox i"beled '"Taiai' on Ic,e ;,,;; s~,,,i 01 ih" en.oi,le, sc',e:i,,;e. .'1"?,2: 'his 10;,,~ also 0" i!e Sc,",."ac" of Sc:-eóujes.
Chad lMis ~o, iI de~'o, has no cceJha," hoi:ing ur.se""ced poo,-ty clai",s 10 rep":; 00 ih;s &:e""i. i'.
TYPES OF PRIO;¡ITY CLl\IMS ¡Check :ha ep.orO?Oele oox(.s) below ¡¡ cl,ims in thaI ca1ego'1' are lisled 0" :he ai:âched She"!s)
Extensions of cre.dit in an involuntary case

Claims arisin;¡)n th, o':iina,l' co"'"" of :he d,btors busie.. 0' ficencial a~ai" ê~sr :he c::n:nencem~n; o! t-" 02.. b": ~"b:e
the "aoier 01 ti. ~.a~,ini:e"t 0: , ¡'uslee 0' Ihe a"er br ,e/ief 11 U.S.C. § 5~ìiaì(2j

Wages, salaries, and commissions

Wages, salaries, and co:imissicns. including vaætion, severance, and sick
¿ 320 per employee. 6a,71~d within 9;) d2YS imma::¡aleJ~1 precding the tiing
..i::ever OXu:ie-d first, 10 tìe extent provided in 11 U.S.C'. § 507(2)(3).

Jseve p2y owing to employe-es, un 10
of ihe original petWon, or the c-es~Etio;i

2 r.e.im~m

Contributions fo emplo~'ee benefit plans
petion, or /he cesstion 0: business, whichever O=""d firsl, 10 lMe exlenl provide-j in 11 U.S.C. § 5Oì(")(4j.
Ceriain farmers and fishermen

01 b:isi.~ss.
¡

!',oney Owed 10 empl"!,.e benelil plans lor se:vices rendered wilh 180 del'S immediE:ely p,eceding Ihe Jiing 0: :h, a';ginal

I
Claims 01 cer.ain farma.8 and fishermen, U? 10 a maxim"m 0: S2DY. per larmer or f:sherman, âgainsl the debio" as pro,;de, in

11 U.S.C. § 50ì(a)(5).

i
i i i
I

Dep"osits by individuals
Claims 0: ind,,'id"a;s u." 10 a r.axim"m or S9o: 10' deposi!s lor "'ie p"rehase, lease. 0: renlal 0: prapo,1)' Of se:vi""s '0' pe:sanaL
(e",ily, or household use, ~al were nol delrJ2:ej or acavid,,. : 1 U.S.C. § 5~ì(ê)(6).

X Taxes and Cer.ain Other Debts Owed 10 Governmental Units
ï2Xes, C"SIO'os dU:ies, a"o pen''''es owin? '0 :edeel, siale, a,', lo:al go'''er.me,':al uni!s as set 1o:1 'n : 1 usc. § 507(21171.

COmmilmenlS 10 Mainlain Ihe Capil,! 01 an Insured DepOSitory !nslilulion
Claims based on eC:Tlmj¡men!s 10 Ihe FDIC. .'nc. Di..cior 01 the O::ic" 01 ïhrifl S"?er"iSion. CO",plraIIor ef Ihe urrenq'. Or Beard 01 G",'ernoes 01 ihe Fec!a:a! .'1ose'''e S)'slem. or Iheir predeeessaes or S"ccessors. '0 mai,,:e'n ¡he
~~iI21 or an insured depository insii:iJljon. 11 U.S.C. § 5~7(a)(S).

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

Document 11-15

Filed 02/28/2008

Page 33 of 86

¡;-! ;e

RO M. an MARCIA L _ 'ICR

D;:~;0i (If kncr,'::-.)
C2S= !'~o.

95-096S2-H7

SCHEDULE E . CREDITORS HOLDING UNSECURED PRIOR ITY CLAIMS
(Coniinuaiion shesï)

Tax
TYPE OF PRIORITY
= ,

i

I

Cñi:DITOA'S

I,AAtLING ,cDDRESS H,¡CLUDING zip COD"

l~AI.i, : Ai-IO

0
=

.. 1.'::
~ =

0_

i I
DATE CLAllJi WAS JNCUR~eD AND

~ = - ~ w ~
= =

.

~ j.:i ,0 = o. ~ u u = =

z

0 0
~

-

,
TO i A L

CONSIO=:RATrON

AMOUNï
OF CLAIM

2

" 0

u
i

0

=

0

Et~TIiL¡:D ïO PRIORITY
I

AMOUI~T

ACCOUNT NO

482-3

I

, ,

Sa=am..to,

Franchise Ta FO 942849
CA

Bod
94240

1993

&

1994

X

27,295.00

Acc04U:/~
Revenue Fresno f CA 93888
ACCOUNT NO.

Internl

Sevice

1193

&

1194

X

326,965..DC

i , i

ACCOUNT NO.

I
i
i

I

n '"

, "

, ,-

ACCOUNï NO.

'.c'

...c.m

" '"
,

,- _ m

, ,

-

i i

f
I

Sublot.1 -~

S~e~i nO.~O:~shee\s 2~èCh!!d 10 S::h!!dut~ of Credi:o,s
+::Iding Uns!!cuied PriOii:y Cl2i~s

rio:alol:...ji pipe)

S

354,260.(
35'4,'260. ( 0

0

ioal .,
S

(Un only 011 lut Pl!!t 01 \he cQm¡:lllltC! SChtdul. E.)

_ (Rt?ort 101.1 '110 on Summi.,. 01 SC:h.-dult:j)

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

Document 11-15

Filed 02/28/2008

Page 34 of 86

I:i =e: . ROD M _ and YiARCIA L. TOOTHACRE

I e)ebo",r

Case NO. 95-09682-H7

SCEuiE ?

CRITORS ¡WLDL"G VNSECl NOl-7RIORITY CLAIM
Da~e Claim ~~s :n~~eè
Có~ideration for Claim
Clë.i;n A.Ïlc-":

C~e¿i~or Name ~è Aàèress ~

e-d No~~s'"

i.

3ancroft-"~ ~ey

Account ~o. 90210~lI
Law librã.r:" upcite

S2,4~2.0::

? O. 30x 7005 San ?r~cisco, CA 94120

.
5.

2,

ACCO\lt: No.

Diane 30r;st.eín 4312 Abbin~on Ct.
Westl~~e Vlllage, CA 9135i
Ac CO\1 t No.

Lo=

S 23.500,00

3,

Alan Ce!:e!"..a
? D. 30x 294
Seal Rock, OR 97376

La""

S 34,336.üO

4,

Account No.

Robe~t Dier~ge~ c/o Gallo ~ Sull,ivan
P. C. 30x 6129 Los Oscs, CA 93412

La..

$ 105,700.00

6.

.

AccoU,-;t No.
~state of Soma L. Toothacre 4225 2xecutiv~ Sq., #260 La ~olla, CA 92037
Accoun;: No.
Loa.'1S

$ 25,432.aq

Hibps~,. 2i~ic~
4248 Aë.ms Ave.

c/o GorcoD A. Gl~
San Diego, CA 92116

Juàçme.t: clò.im

S 49,000.00

7.

Accoun'C NO._
~~t~hew 3enàer Co.
1-J6 Ca;il-in -Rd.,

Law librarf update

$ 5,36ï.Oa

Conkl ;~, NY' 13748

ACCO\.TJt No. Mi~sui Kense~su Dev,
4225 :2ec'..lt.ive Sq., #122.0

Law offices

S 123,786.00

La Jolla, LA 92037

conti~uac:on sneet att.ached

Subt.o;:a! :

$ 370,583.00

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

Document 11-15

Filed 02/28/2008

Page 35 of 86

.'

In. =e; ROD M., aha MARC.lA -L. TOOTHACRE

Case No. 95-09682-H7 SC5UL3 ? - CRITORS ROLDrnG ûNSEct NONPRIORITY CLAll
/ Deb-.or

(Continuation Sbee~)

Credito= Name an ~ess
9.
Account: No.

Date Claim was ~c~=ed
Co~ideration for Claim

Claim Aio-.-.
a.d NOL:es yo

rtepublic rtecord Sto~ge ~
6350 Mir.r Rà.
San Diego, CA 92~2i

Miscellaneous serv~ces

S 10,550.00

.

io.

Account No.

:aod .. Maia Tootha~e.
13782 Indian pk. Trail
PO\iay, CA .92064

Loan to firm 1988-1994

S 234,669.00

11. Accoun:: No. Terry & Sharleze Miles 105 NI 194th St. Riågefield, WA 98642

Juàgme.t claim

S 52,000. CO

12. Accot No.
Richard F. McCrthy, Jr. 27722 Vista de Lago Mission Viejo, California 92692

Claim for damges

19g~

Unkow
In Dispute

.
,

;he'ec. no. 1 of i

Subtotal: Total:

s 297,219.00 s 667,802.00

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

Document 11-15

Filed 02/28/2008

Page 36 of 86

United State: ùankruptcy Court

SOUTHERN District of CALIFORNIA
IN RE (Name or deblo( . II individuaL. !:nler Last. Firs!. Mida'~)

VOLUNTARY PETITION

NAME OF JOINT DEBTOR (Spousei (last i:,rSL Mi:j"-'el

TOOTHACRE, RODNEY M.

TOOTHACRE, MARCIA L.

ALL OTHE.R NAMES used by Ihe debtor in :he /HI 6 years

(lnch.ide married. maiden, and \tade name~.l

ALL OTHER NAMES used by the joinl debtor in lh~ I!sl S y!!rs (Include married. maiden. and Irade names.)

soc. SEC. I TAX 1.0. NO. (II more Ihan one, slal~ aiL)

soc. SEC. I T

482-32
STREET ADORE DEBTOR (No. and streel, ci, S1ale, and rip c:)

546-50
STREET ADDRESS OF JOINT DEBTOR (No. an SlÆe, ci, SIl!, ard np c::

13742 Indian Peak Trail Poway, California 92064
CC OF RESloi.. æ

13742 Indian Pea:KTrail Poway, California 92064
COUl" OF RESIDENCE OR
PRINCIPAL

PRlN.f' CF EU
San Die 0
MAILING ADDRESS OF DEBTOR (II different Irom streel addre~s)

PLCE OF'BUSINESS

San Die 0
MAILING ADDRESS OF JOI!' DEBTOR (If d!Nerenl frm strcl!1 address)

4225 Executive Square, Suite 260 La Jolla, Calif6rnia 92037-1483
LOCATION OF PRINCIPAL ASSETS OF BUSINESS DEBTOR

4225 Executive Square, Suite 260 La Jolla, California 92037-1483

(If dlNerenl rrom addresses listed above)

5aDib i80d-yt~pn1" dl ri.- piOtloalcpwclsu ilJd:Y:nr Dehabodc ornunal~.prpllOoll,,orpiUJ";"
o Th,. ili baC3 ~cl.afle. genetpinn,OIpannrmpend ...=u

TYPE OF DEBTOR
o Individuál ii Joinl (Husband & Wile)

o Partnership

INFORMATION REGARDING DEBTOR (Check a licable boxes CHAPTER OR SECTION OF BANKRUPTCY CODE UNDER WHICH THE PETITION IS FILEO(Check one box) o Corporation Publicly Held iS, Chapler 7 B Chapter 11 0 Chapler 13 o Corporation Not Publicly Held o Chapler 9 Chapier 12 0 Sec. 30-4 . Ca5l Andltary 10 Forei9o l.unicipal¡ly Proceeding
FILING FEE (Ch~ck; one box)
5l Fing fee attached
o Filng lee 10 be paId in'inslallmenis (Applicable 10 individuals only.)

ìiW?CltM . "" .
VENUE (Check one box)

o Other:

NATURE OF DEBT
rn Non.Business I Consumer

i&r Business - Complete A & B below

Musl anach signed aøallon for the cdUrt's consideralion certilying ihal ihe debtor is unable 10 pay lee l!xcepl in inslallments. Rule'
100(b). See OtficialFonn No_ 3.

... TYPE OF eUSINESS (Check one box) 0 Transporlation 0 Commodlly Broker 0 Farming 0 Manulacluringl 0 Consiruclion ~ Prolessional

NAME AND ADDRESS OF LA,W FlAM OR A TTüANEY

0

Relail / Wholesale

Railroad

0

Mining

Slockbroker

0 0

Real Estate

~OSEPH S. C~RMELLINO, ESQ, (SB#110284)

Other BU$iness

T.ahJolla, 'California: ~2037-1483 -irep one-N.

~22.5 Ex~cutiv~ squ~reÁ Suite 260

B. BRIEF-LY DESCRIBE .NATURE OF BUSINESS

NAE(S) OF ATIORNEY(S) DESIGNATE TO REPRESEN THE DEBTOR

Attorney

(Prinl 0' Type Names) JOSEPH S. CARMELLINO
o Debtor is nol

represenled by an a~orney

STATISTICAL ADM'NIST'ATlVE INFORMAnON.(21 'U.S.C_ 1 60.)

lEii:li,,.leilònll,(CtlKk', 'lipp/ldobie- bÖiêi¡
~ Debtor esiimales ihal, aher any

THI£CE~ÓR C:;RT USE ONLY

o Deblor eslimales. thaI lunds will bl! available lor dlsiribulion 10 unsecured crediio~. exempt propert Î$ excluded and administrative expenses
paid, there wil, be no funds available lor disiribuiion \0 unse(ured credilors. ESTIMATED NUMBEA OF CREDITORS
1-15

g

.'.~:
so...

SO."
E)

100.199

mE)

m.9'
A
lOO.9S

~ix- ov

ESTIMATED ASSEïS (In Ihousands of dollars)

u_so

0

0

HXI-4GG

0

ESTIMATED L~ABrUTIES (In ihot~sands

of dollars)

y
0

. t- .~ ~ :-i1 ni
-.' :~-::'~ Cl
-- ;X

(flZ'"' _.. ¡,.
w

.S

0

lO.CI-SS.CC

0

ioo.OO-(M

0

. 0-1 L --- 0:'" . ::C'
r- -( ""O' -I

u_so

0

SO...

0

100-499

0

'"'"''
CHAPTER
11

'~.
12 ONLY

==

""

ei

:: -'

1O.a;.gg.cc
CJ

lOO.OO-o.

0

u: u-

ESTIMATED NO. OF EMPLOYEES

ESTIMATED NO. OF EOUITY SECURITY HOLDERS - CHAPTER 11 11 12 ONLY

o o1.19 2D.!1 iCO.gg lOO-o 0 CJ 0 0
o
o

\.19

o

",.,.

o

iOO..(sg !£-':

o 0

Forms Inc. . P.O. Box 1109 . La Jolla. CA 92038' 800/854-1080 .'Orlfcal Form 1 . Pagp. 1
~'"

95""09 \'

,"., r!~ ;.;~ '

-, 'J

Q u ., /.. i,.

7

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

Document 11-15
Name of Deblor
Case No

Filed 02/28/2008

Page 37 of 86

FILING OF PLAN
For Ch2pier 9.
ìi: a"ached'.
11. 12

and 13 cases only. Chec'o

appropriaip box.
o Debtor ¡nlends 10 rie a plan within lh~ iime
allowed by

o A copy or debtor's
Location Wr-ere

proposed plan dilled

stalule, rule, or order of Ihe court.

Filed

PRIOR BANKRUPTCY CASE FILED WiTHIN LAST 6 YEARS (II more ihan one, a!lach additional sheen Dale Filed Case Number

List attached

, .¿" PENDING BAKRUPTCY CASE FlLED BY JW SPOUSE, PARìNER, DR AFFIUATE OF nilS DEBTOR (II more than one, atlach additional shee-ii Date Cau Number . 01 Debi6r Name

List attached
Relationship

Districl

Judge

REQUEST FOR RELIEF specifed in this peliion. chapter of tlUe 11, United Slates Code, Debtor requ.esls relief in accordance wilh ihe

SIGNATURES
ATTORNEY

X 1~~Yt,_ÆJ ~à.iure
INDIVID U A L/JO INT
I

_.

DEBTOR(S)
inlormation provided

Dale CORPORATE OR PARTNERSHIP DEBTOR
that Ihe informa';ion I declare under penalty 01 perjury provided in this pelition is Irue and correct, and that the Iiling
the pelilion on b~h8ir of ihe deblor has been authorized.
01

9/7/E ::

declare under penally 01

perjury

that the

In ihis pe1ilion Is ¡rue and correCt.

X a:(¡ltL/J~;/ slonat'J1'j Ö; Si.
Dale
X

X

Sign~t.7 ti~ ~ior
Dale

~,)~
Extlibil ~ A 0 is attached and made a

Signature

of Authorii:d

Ind;vidual

Print or Type

Name

of AulhorÎzed

Individual

TItle 01

Individual Authorized by Debtor to

File lhis Pelìlion

Date
, 1.)

0

EXHIBIT ON (To be completed il debtor is a corporation requesting relief under chapter
Dart of this petition.

TO BE COMPlD BY INDIVÖUALCHA 7 DEBTOR WI PRIMAILY CONSUMER DEBTS ( SEE PL. 98-353 9322)
United Stales Code, understand lhe relief available

i am aware Lhat I may proceed Under chapler 7, 1t,or 12, or 13 01 Utle 11under each such chapler. and choose 10 proceed under chapler 7 01 su'ch iitle.

been completed.

.x_"_i;;i:;;~;~;;'
Signaiure of DebTo
X

Signature 01

~£~
Joint Oeblor
01 ,eio¥ney.'

cr 17 Ij
Oite

')..7,

,'
Dale
Dale

Ao.l ,

/9P,s
ir-ey) may ~roceed

EXHIBIT "B" (To be completed by attomey for individual chapler7 deb1or(s) wi primarily consumerdebls.)
I. ihe anorney lor ihe deblor(s) named in ihe foregoíng petítion, declare thaI i have informed ihe debier(s) lhal (he. she. or under chapler 7. 11. , 2. or 13 or lile 11. United Slales Code, and r-avp ei:plain~d ihe relìel available under each !Ouch chapler.

X

Sig~fe

/Í - / d0.Á ~t,-¡J0J~

9

/7/rs--

Forms Inc. 0 P.O. Box: 1109. La Jolla, CA 92038.8001854-10800 Official Form 1 ~ Page 2

..

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

Document 11-15

Filed 02/28/2008

Page 38 of 86

.

.

EXHIBIT 2

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

Document 11-15

Filed 02/28/2008

Page 39 of 86

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RECORDING REQUESTED BY:

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DL~ # 1997-0048509 04-FEB-1997 02:30 PM
OfFIIAL REC~S SAN DIEf COO R£' s Of ¡c
OREm SIiTl, ClII REORER

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AND WHEN RECORDi: MAIL TO:
Internal Revenus S.rvlea
P.O. Box 3021 B

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1750

Laiio Niguol, CA 92807

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THIS SPACE RESERVED FOR RECOROEI ONLY

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