Free Motion to Dismiss - District Court of California - California

Case 3:07-cv-02187-IEG-NLS

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KAREN P. HEWITT United States Attorney JOHN R. MONROE IA 0008881 Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 7238 Washington, DC 20044 Telephone: 202-307-0638 Facsimile: 202-514-6770 E-mail: [email protected] IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF CALIFORNIA UNITED STATES OF AMERICA, Plaintiff, v. ROOSEVELT KYLE, individually or d/b/a CENTURY ONE RESORTS, LTD or CENTURY ONE ASSOCIATES; REBECCA TYREE a/k/a/ RUBEE TYREE or RUBY TYREE; COA FINANCIAL GROUP, LLC d/b/a COA FINANCIAL NETWORK TRUST c/o T&N FASHION; and EAGLE FINANCIAL SERVICES, LLC Defendants, ROOSEVELT KYLE, Third-Party Plaintiff v. JOHN R. MONROE, DOES 1 THROUGH 1000 Third-Party Defendants. ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Case No. 07-cv-2187-IEG-NLS

NOTICE OF MOTION AND MOTION TO DISMISS THIRD-PARTY COMPLAINT AGAINST JOHN R. MONROE

Oral Argument Not Required DATE: April 14, 2008 TIME: 10:30 a.m. COURTROOM: 1 Hon. Irma E. Gonzalez

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Case No. 07-cv-2187

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TO: ROOSEVELT KYLE, THIRD PARTY PLAINTIFF PLEASE TAKE NOTICE that on April 14, 2008, at 10:30 a.m., or as soon thereafter as counsel may be heard, in the Courtroom of the Honorable Irma E. Gonzalez, the United States, through its attorney of record, John Monroe, Trial Attorney, United States Department of Justice, Tax Division, will, and now does move under Federal Rule of Civil Procedure 12(b)(1) and (6) to dismiss the third-party complaint filed against John R. Monroe. The United States of America moves to dismiss third-party plaintiff Roosevelt Kyle's third-party complaint under Federal Rule of Civil Procedure 12(b)(1) and (6) for lack of subject matter jurisdiction and failing to state a claim upon which relief can be granted and for other relief that the Court finds is just and proper. The grounds for this motion are fully set forth in the Memorandum of Points and Authorities in support of this motion filed herewith and incorporated herein by reference.

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A proposed order dismissing third-party plaintiff Roosevelt Kyle's complaint will be submitted to the Court pursuant to ECF Administrative Policies and Procedures § 2.h. Dated: February 5, 2008

4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Roosevelt Kyle P.O. Box 1503 National City, CA 91951 Eagle Financial Services, LLC c/o Roosevelt Kyle, Registered Agent P.O. Box 1503 National City, CA 91951
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Respectfully submitted, KAREN P. HEWITT United States Attorney /s/ John R. Monroe JOHN R. MONROE IA Bar No. 0008881 Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 7238 Washington, D.C. 20044 Telephone: 202-307-0638 Fax: 202-514-6770 E-mail: [email protected] Attorneys for Plaintiff Certificate of Service I hereby certify that on February 5, 2008, service of the foregoing Notice of and Motion to Dismiss Third-Party Complaint Against John R. Monroe was made by way of the Court's ECF filing system on the following: Stephen Feldman Attorney for Defendant Rebecca Tyree I hereby certify that on February 5, 2008, I served the foregoing Notice of and Motion to Dismiss Third-Party Complaint Against John R. Monroe by first class mail postage prepaid to each entity or person named below at the address stated below for each entity or person:

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Case 3:07-cv-02187-IEG-NLS

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COA Financial Group, LLC c/o Roosevelt Kyle, Registered Agent P.O. Box 1503 National City, CA 91951

/s/ John Monroe JOHN R. MONROE U.S. Department of Justice - Tax Division

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Case No. 07-cv-2187