United States v. Tom I. Lincir

I. INTRODUCTION

On November 11, 2019, the government filed suit against defendant Tom I. Lincir to reduce certain federal tax assessments to judgment. Dkt. 1 (“Compl.”). On April 26, 2021, the parties filed cross-motions for summary judgment. Dkts. 19 (“Gov’t MSJ’”), 20 (“Def. MSJ”): see dkt. 21, request for judicial notice (“Def. RJN”). The parties opposed on May 3, 2021, dkts. 25 (“Gov’t Opp.”), 26 (“Def. Opp.”); see dkt. 28, supplemental request for judicial notice (“Def. Supp. RJN”), and replied on May 10, 2021, dkts. 30 (“Def. Reply’), 31 (“Gov’t Reply”).! The Court held a hearing on June 1, 2021.

Defendant requests that the Court take judicial notice of certain filings in this case, and his underlying Tax Court cases (Tax Court Docket Nos. 22934-89 and 13205-05L). Def. RJN. The Court GRANTS this request and takes judicial notice of the public and undisputed court files and record. See Lee v. City of Los Angeles, 250 F.3d 668, 689 (9th Cir. 2001). Defendant also requests that the Court take judicial notice of a declaration and its attachments that he filed in this case (Docket 20-2, Declaration of Robert S. Horwitz). Def. Supp. RJN. But, on a motion for…