Free MOTION to Relate Case - District Court of California - California

Case 4:07-cv-04826-CW

Document 10

Filed 02/06/2008

Page 1 of 2

1 JOSEPH P. RUSSONIELLO (CSBN. 44332) United States Attorney 2 THOMAS MOORE (ASBN 4305-078T) 3 Assistant United States Attorney Chief, Tax Division 4 9th Floor Federal Building 450 Golden Gate Avenue, Box 36055 5 San Francisco, CA 94102 Tel. No. (415) 436-7017 6 G. PATRICK JENNINGS 7 ADAIR F. BOROUGHS Trial Attorneys, Tax Division 8 U.S. Department of Justice P.O. Box 683, Ben Franklin Station 9 Washington, D.C. 20044-0683 Telephone: (202) 307-6648 10 Facsimile: (202) 307-0054 11 THOMAS M. ROHALL, (WSBN 12201) Special Assistant United States Attorney 12 4330 Watt Ave., Suite 470 Stop No. SA 2801 13 Sacramento, CA 95821-7012 Tel. No. (916) 974-5700 14 Fax No. (916) 974-5732 15 Attorneys for United States of America 16 17 18 In re: DEAN GORDON POTTER, 19 Debtor. 20 21 22 23 24 The United States of America, on behalf of its agency, the Internal Revenue Service, by and UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA OAKLAND DIVISION ) ) ) ) ) ) ) ) ) Case No.: CV-07-04826-CW Bankruptcy No. 06-42425-LT-11 CHAPTER 11 UNITED STATES OF AMERICA'S NOTICE OF RELATED CASE Hearing Date: None set Hearing Time:

25 through its undersigned attorneys, hereby notifies the Court and the parties, pursuant to Civil Local Rule 26 3-13 and pursuant to this Court's Order Withdrawing Reference and Denying Without Prejudice Motion 27 to Transfer Venue entered on December 18, 2007 (document number 9) of a related case transferred in 28 from the Eastern District of California.

United States Notice of Related Case

-1-

Case 4:07-cv-04826-CW

Document 10

Filed 02/06/2008

Page 2 of 2

1 2

IN SUPPORT OF SUCH NOTICE, the United States shows unto the Court: (1). The related case has the caption of Unico Services, Inc. v. United States of America, case no

3 3:08-CV-00800-SC and was filed on February 4, 2008. 4 (2). The Unico case and the Potter federal tax dispute arise from the same set of transactions.

5 Potter and Unico were involved in an offshore employee leasing tax avoidance scheme described in IRS 6 Notice 2003-22, 2003-18 I.R.B. 851, 1 C.B. 851 (IRB 2003). The Service refers to this transaction as 7 OEL (Offshore Employee Leasing). 8 (3). The District Court for the Eastern District of California, the Honorable Morrison C.

9 England, Jr. Presiding, granted the United States Motion to Transfer Venue holding that "the interest of 10 justice will be better served if this case and the Potter Federal Tax Disputes are resolved in one forum." 11 (4). Pursuant to Civil Local Rule 3-13(c) any party, no later than 10 days after service of this

12 notice, can file with the Court a statement supporting or opposing the notice. 13 14 15 16 17 18 Dated: _February 6, 2008__ 19 20 21 22 23 24 25 26 27 28 _/S/_ THOMAS MOORE_ Assistant United States Attorney JOSEPH P. RUSSONIELLO United States Attorney

United States Notice of Related Case

-2-