Free Reply to Opposition - District Court of California - California

Case 4:07-cv-04826-CW

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1 SCOTT N. SCHOOLS (SCBN 9990) United States Attorney 2 THOMAS MOORE (ASB 4305-078T) Assistant United States Attorney 3 Chief, Tax Division 9th Floor Federal Building 4 450 Golden Gate Avenue, Box 36055 San Francisco, CA 94102 5 Tel. (415) 436-6935 Fax: (415) 436-6748 6 THOMAS M. ROHALL, (WSBN 12201) 7 Special Assistant United States Attorney 4330 Watt Ave., Suite 470 8 Stop No. SA 2801 Sacramento, CA 95821-7012 9 Tel. No. (916) 974-5700 Fax No. (916) 974-5732 10 Attorneys for United States of America 11 12 13 14 15 16 17 18 19 20 21 22 The United States of America, on behalf of its agency, the Internal Revenue Service, by and In re: DEAN GORDON POTTER, Debtor. ) ) ) ) ) ) ) ) Case No.: 4:07-04826-CW Bankruptcy No. 06-42425-LT-11 CHAPTER 11 UNITED STATES REPLY TO DEBTOR'S OBJECTION TO THE BANKRUPTCY COURT'S RECOMMENDATION UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA OAKLAND DIVISION

23 through its undersigned attorneys, hereby replies to the Debtor's Objection to the Bankruptcy Court's 24 Recommendation. The United States in its Motion and Memorandum of Points and Authorities 25 adequately discussed both the Unico and the Potter cases. The United States also adequately discussed 26 the reasons for the Withdraw of the Reference and the subsequent transfer of the Potter federal tax 27 disputes to the Eastern District of California. Debtor's Objection to the Bankruptcy Court's 28 recommendation does not raise any new matter that would require a further response.

Case 4:07-cv-04826-CW

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WHEREFORE, the United States prays that the Motion be granted. SCOTT N. SCHOOLS United States Attorney /s/ Thomas Moore THOMAS MOORE Assistant United States Attorney Chief, Tax Division

U.S. Reply To Debtor's obj. To Bankr. Ct's Recommendation (No. 07-04826-CW )

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CERTIFICATE OF SERVICE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 PLEASE SEE ATTACHED 19 20 21 22 23 24 25 26 27 28 /s/ Kathy Tat KATHY TAT Legal Assistant I declare under penalty of perjury under the laws of the United States that the foregoing is true and correct. Executed on November 13, 2007 at San Francisco, California. _X___ FIRST CLASS MAIL by placing such envelope(s) with postage thereon fully prepaid in the designated area for outgoing U.S. mail in accordance with this office's practice. ____ ____ PERSONAL SERVICE (BY MESSENGER/HAND DELIVERED) FACSIMILE (FAX) No.: I, KATHY TAT declare: That I am a citizen of the United States of America and employed in San Francisco County, California; that my business address is Office of United States Attorney, 450 Golden Gate Avenue, Box 36055, San Francisco, California 94102; that I am over the age of eighteen years, and am not a party to the above-entitled action. I am employed by the United States Attorney for the Northern District of California and discretion to be competent to serve papers. The undersigned further certifies that I caused a copy of the following: UNITED STATES REPLY TO DEBTOR'S OBJECTION TO THE BANKRUPTCY COURT'S RECOMMENDATION to be served this date upon the party(ies) in this action by placing a true copy thereof in a sealed envelope, and served as follows:

to the parties addressed as follows:

Case 4:07-cv-04826-CW

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SERVICE LIST 1 2 3 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 John Gigounas, Esq. SIMPSON & GIGOUNAS 100 Pine Street, Suite 750 San Francisco, CA 94111 James T. Cois Law Offices of James T. Cois P.O. Box 2705 San Francisco, CA 94126-2705 Bank of America P.O. Box 60069 City of Industry, CA 91716-0069 Franchise Tax Board Special Procedures P.O. Box 2952 Sacramento, CA 95812-2952 Kay Beeson 14000 Eel River road Potter Valley, CA 94569 World Savings 3157 Danville Blvd. Alamo, CA 94507-1539 Office of the U.S. Trustee 1301 Clay St., Ste. 690N Oakland, CA 94612-5202