u.s. district court district of hawaii (hawaii) civil ... · referred to: judge richard l. puglisi...

• Q uery • R eports • U tilities • L ogout

APPEAL, CLOSED, CU/ADV

U.S. District CourtDistrict of Hawaii (Hawaii)

CIVIL DOCKET FOR CASE #: 1:06-cv-00544-MEA -RLP

Clark v. Internal Revenue ServiceAssigned to: MARVIN E. ASPENReferred to: JUDGE RICHARD L. PUGLISIDemand: $9,999,000Case in other court:

USCA Ninth Circuit, 11-17271

USCA Ninth Circuit, 11-17311

Cause: 05:552 Freedom of Information Act

Date Filed: 10/04/2006Date Terminated: 07/26/2011Jury Demand: NoneNature of Suit: 895 Freedom of Information ActJurisdiction: U.S. Government Defendant

Plaintiff

Mona Watson Clark in her individual capacity and as Executor of the Estate of Lewis M. Watson

represented by Elijah Yip Cades Schutte LLP 1000 Bishop St 12th Flr Honolulu, HI 96813-4216 521-9200 Fax: 540-5003 Email: [email protected] TERMINATED: 05/31/2011 LEAD ATTORNEY ATTORNEY TO BE NOTICED

Jeffrey S. Portnoy Cades Schutte 1000 Bishop St 12th Flr Honolulu, HI 96813-4216 521-9200 Email: [email protected] TERMINATED: 05/31/2011 LEAD ATTORNEY ATTORNEY TO BE NOTICED

Mona Watson Clark 4350 Kai Ikena Dr. Kalaheo, HI 96741 (808) 634-7130 Email: [email protected] LEAD ATTORNEY ATTORNEY TO BE NOTICED

Ronald Shigekane Ayabe Chong Nishimoto Sia & Nakamura LLLP Pauahi Tower 1003 Bishop St Ste 2500 Honolulu, HI 96813 537-6119 Fax: 526-3491 Email: [email protected] TERMINATED: 08/26/2011 LEAD ATTORNEY ATTORNEY TO BE NOTICED

V.

Defendant

Internal Revenue Service represented by Beatriz T. Saiz U.S. Department of Justice Tax Division P.O. Box 227 Washington, DC 20044 202-307-6585 Email: [email protected] LEAD ATTORNEY ATTORNEY TO BE NOTICED

Geoffrey J. Klimas US Department of Justice Tax Division P.O. Box 227 Washington, DC 20044 (202) 307-6346 Fax: (202) 514-6866 Email: [email protected] LEAD ATTORNEY ATTORNEY TO BE NOTICED

Rachel S. Moriyama Office of the United States Attorney Prince Kuhio Federal Building 300 Ala Moana Blvd Ste 6100

Honolulu, HI 96850 541-2850 Fax: 541-2829 Email: [email protected] TERMINATED: 12/29/2006 LEAD ATTORNEY

Thomas A. Helper Office of the United States Attorney Prince Kuhio Federal Building 300 Ala Moana Blvd Ste 6100 Honolulu, HI 96850 541-2850 Email: [email protected] LEAD ATTORNEY ATTORNEY TO BE NOTICED

Defendant

United States of America represented by Beatriz T. Saiz U.S. Department of Justice P.O. Box 227 Washington, DC 20044 202-307-6585 Email: [email protected] LEAD ATTORNEY

Geoffrey J. Klimas (See above for address) LEAD ATTORNEY

Defendant

United States Department of Justice represented by Beatriz T. Saiz (See above for address) LEAD ATTORNEY ATTORNEY TO BE NOTICED

Geoffrey J. Klimas (See above for address) LEAD ATTORNEY

Date Filed # Docket Text

10/04/2006 1 COMPLAINT against Internal Revenue Service (Filing fee $ 350.) , filed by Mona

Watson Clark. (Attachments: # 1 Exhibit 1# 2 Exhibit A# 3 Exhibit B# 4 Exhibit B# 5 Exhibit C# 6 Exhibit D# 7 Exhibit E# 8 Exhibit F# 9 Exhibit G# 10 Exhibit H# 11 Exhibit I# 12 Exhibit J# 13 Exhibit A# 14 Exhibit B# 15 Exhibit C# 16 Exhibit D# 17 Exhibit E# 18 Exhibit F# 19 Exhibit G# 20 Exhibit H# 21 Exhibit I# 22 Exhibit J# 23 Exhibit K# 24 Civil Cover Sheet)(eps, ) Modified on 10/12/2006 - of Complaint is skewed to the right - reviewed with original - all text legible (ecs, ). Note: Redacted Exhibits submitted in entry 51 for 1B, 1F, 1H, 1I, 2A, 2I, 2J, 2K - Modified on 10/24/2007 (ecs, ). (Entered: 10/05/2006)

10/04/2006 2 Filing fee: $ 350.00, receipt number 236843 (eps ) (Entered: 10/05/2006)

10/04/2006 3 Summons Issued. (eps ) (Entered: 10/05/2006)

10/04/2006 4 Order Setting Rule 16 Scheduling Conference for 09:00AM on 1/8/2007 before JUDGE LESLIE E KOBAYASHI.. by Judge HELEN GILLMOR (eps ) (Entered: 10/05/2006)

10/04/2006 5 Correspondence re: Transmittal Letter. (eps ) (Entered: 10/05/2006)

12/11/2006 6 ANSWER to Complaint Answer of Defendant Internal Revenue Service; Certificate of Service by Internal Revenue Service.(Moriyama, Rachel) (Entered: 12/11/2006)

12/11/2006 7 MOTION to Dismiss Defendant's Motion to Dismiss Count 2 of Complaint and Certificate of Service by Internal Revenue Service. (Attachments: # 1 Memorandum in Support of Defendant's Motion to Dismiss Count 2 of Complaint)(Moriyama, Rachel) (Entered: 12/11/2006)

12/11/2006 CORRECTIVE ENTRY re entry docket number 6 Answer to Complaint filed by Internal Revenue Service. Filing party is advised when the attorney is associated to the case (upon the filing of an answer or motion), "YES" should be selected for "Notice", allowing the attorney to be notified electronically. Filing Party is reminded to associate themselves properly in future filings. The Clerk's office has "Noticed" attorney to case. (ecs, ) (Entered: 12/12/2006)

12/12/2006 8 NOTICE of Hearing on Motion- 7 -Defendant's Motion to Dismiss Count 2 of Complaint set for hearing on 2/16/2007 10:00 AM before JUDGE SAMUEL P KING. (lls, ) (Entered: 12/12/2006)

12/26/2006 10 REPORT of Parties' Planning Meeting by Mona Watson Clark. (ecs, ) (Entered: 12/26/2006)

12/29/2006 11 Scheduling Conference Statement Defendant's Scheduling Conference Statement and Certificate of Service by Internal Revenue Service. (Helper, Thomas) (Entered: 12/29/2006)

https://ecf.hid.uscourts.gov/doc1/0610131761




























12/29/2006 12 Scheduling Conference Statement; Certificate of Service- by Mona Watson Clark. (ecs, ) (Entered: 01/04/2007)

01/08/2007 14 EP:Rule 16 Scheduling Conference held on 1/8/2007.Jury Selection/Trial set for 09:00 AM on 11/14/2007 before JUDGE SAMUEL P KING. Final Pretrial Conference set for 10/3/2007 09:00 AM before JUDGE LESLIE E KOBAYASHI. Status Conference set for 4/2/2007 09:00 AM before JUDGE LESLIE E KOBAYASHI. File Dispositive Motions due by 6/14/2007. Discovery Deadline 9/14/2007. (Court Reporter None.) (Judge LESLIE E KOBAYASHI )(lls, ) (Entered: 01/11/2007)

01/12/2007 15 EO:The Minutes on 1/8/2007 reflected a Jury Trial Date of 11/14/2007. This is a Non Jury Trial case. A Rule 16 Scheduling Order will be issued showing the Non Jury Trial Date as 11/14/2007. Discovery Deadline 9/14/2007. File Dispositive Motions by 6/14/2007. Bench Trial set for 11/14/2007 09:00 AM before JUDGE SAMUEL P KING. Final Pretrial Conference set for 10/3/2007 09:00 AM before JUDGE LESLIE E KOBAYASHI. (Judge LESLIE E KOBAYASHI )(lls, ) (Entered: 01/13/2007)

01/16/2007 16 Amended Rule d16 SCHEDULING ORDER. Signed by Judge LESLIE E KOBAYASHI on 1/16/07. (ecs, ) (Entered: 01/16/2007)

01/16/2007 COURT'S CERTIFICATE of Service - a copy of 16 Amended Rule d16 Scheduling Order has been served by First Class Mail to the addresses of record on 1/16/07. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 01/16/2007)

01/26/2007 18 Plaintiff's RESPONSE in Opposition to Defendant's 7 MOTION to Dismiss - filed by Mona Watson Clark. (Attachments: # 1 Memorandum in Support of Plaintiff's Response in Opposition to Defendant's Motion to Dismiss# 2 Affidavit # 3 Exhibit A# 4 Exhibit B# 5 Exhibit C# 6 Exhibit D# 7 Exhibit E# 8 Exhibit F# 9 Exhibit G# 10 Exhibit H# 11 Exhibit I# 12 Exhibit J# 13 Exhibit K# 14 Exhibit L# 15 Certificate of Service)(ecs, )(cc: SPK)[Exhibits A - L were not included in Document Caption Text] (Entered: 01/29/2007)

02/02/2007 19 EO:Re- 7 -Defendant's Motion to Dismiss Count 2 of Complaint set for hearing on 2/16/2007 is hereby vacated. The Motion to Dismiss is hereby taken under advisement. Court will rule on the Motion without an Oral Hearing. A written Order will be issued by the Court at a later time. (Judge SAMUEL P KING )(lls, ) (Entered: 02/02/2007)

02/12/2007 21 MOTION for Extension of Time to File Response/Reply as to 7 MOTION to Dismiss Defendant's Motion to Dismiss Count 2 of Complaint and Certificate of Service United States' First Application for an Enlargement of Time for Filing Reply Memorandum in Support of Defendant's Motion to Dismiss; Certificate of Service by Internal Revenue Service. (Helper, Thomas) Modified on 2/13/2007 -




















caption in Bold (ecs, ). (Entered: 02/12/2007)

02/13/2007 22 ORDER granting 21 United States' First Application for an Enlargement of Time for Filing Reply Memorandum in Support of 7 Defendant's MOTION to Dismiss. [ Reply Memorandum in Support of Defendant's Motion to Dismiss is now due on 2/20/2007.]. Signed by Judge SAMUEL P KING on 2/13/07. (ecs, ) (Entered: 02/13/2007)

02/15/2007 23 OPPOSITION TO 21 United States' First Application for an Enlargement of Time for Filing Reply Memorandum in Support of Defendant's Motion to Dismiss; Certificate of Service 7 - filed by Mona Watson Clark. (cc: SPK) (ecs, ) (Entered: 02/16/2007)

02/20/2007 24 REPLY re 7 MOTION to Dismiss Defendant's Motion to Dismiss Count 2 of Complaint and Certificate of Service Reply Memorandum in Support of Defendant's Motion to Dismiss and Certificate of Service filed by Internal Revenue Service. (Helper, Thomas) (Entered: 02/20/2007)

03/01/2007 25 ORDER granting Defendant's 7 Motion to Dismiss Count 2 of the Complaint. Signed by Judge SAMUEL P KING on 3/1/07. (ecs, ) (Entered: 03/01/2007)

03/01/2007 COURT'S CERTIFICATE of Service - a copy of 25 Order Granting Defendant's Motion to Dismiss count 2 of Complaint has been served by First Class Mail to the addresses of record on 3/1/07. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 03/01/2007)

03/28/2007 26 EO: Rule 16 Scheduling Conference set for 4/2/2007 at 09:00AM is continued to 4/3/2007 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 03/28/2007)

03/29/2007 27 NOTICE of Appearance by Elijah Yip on behalf of Mona Watson Clark on behalf of Mona Watson Clark. (Attachments: # 1 Certificate of Service)(Yip, Elijah) (Entered: 03/29/2007)

04/03/2007 28 EP: Status Conference held on 4/3/2007. (Court Reporter Courtroom 7-No Record) (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 04/03/2007)

04/13/2007 29 EO: Status Conference Re: Trial Date and Other Deadlines set for 4/16/2007 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. Beatrice Saiz to participate by phone. (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 04/13/2007)

04/16/2007 30 EP: Status Conference held on 4/16/2007. Beatrice Saiz participated by phone. New trial date and deadlines given. Amended Rule 16 Scheduling Order to be issued. Bench Trial set for 4/1/2008 09:00 AM before JUDGE SAMUEL P KING. Final Pretrial Conference set for 2/19/2008 09:00 AM before JUDGE LESLIE E









KOBAYASHI. Settlement Conference set for 11/13/2007 02:00 PM before JUDGE LESLIE E KOBAYASHI. Discovery due by 2/1/2008. Motions due by 10/31/2007. (Court Reporter Courtroom 7-No Record) (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 04/16/2007)

04/16/2007 31 STIPULATION to Continue Trial Date and Deadlines. Signed by Judge LESLIE E KOBAYASHI on 4/16/07. (ecs, ) (Entered: 04/16/2007)

04/17/2007 32 EO: Settlement Conference set for 11/13/2007 at 02:00 PM is moved to 01:30 PM before JUDGE LESLIE E KOBAYASHI. (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 04/17/2007)

04/17/2007 33 AMENDED RULE 16 SCHEDULING ORDER. Signed by Judge LESLIE E KOBAYASHI on 4/17/07. (ecs, ) (Entered: 04/17/2007)

04/17/2007 COURT'S CERTIFICATE of Service - a copy of 33 AMENDED RULE 16 Scheduling Order has been served by First Class Mail to the addresses of record on 4/17/07. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 04/17/2007)

08/16/2007 34 MOTION to Amend/Correct Leave to Amend Complaint by Mona Watson Clark. (Attachments: # 1 Memorandum in Support of Motion# 2 Declaration of Mona Watson Clark# 3 Exhibit 1# 4 Exhibit 2# 5 Exhibit 3# 6 Exhibit 4# 7 Exhibit 5A# 8 Exhibit 5B# 9 Exhibit 5C# 10 Exhibit 6# 11 Exhibit 7# 12 Exhibit 8# 13 Exhibit 9# 14 Exhibit 10# 15 Exhibit 11# 16 Exhibit 12# 17 Exhibit 13# 18 Exhibit 14# 19 Exhibit 15# 20 Exhibit 16# 21 Exhibit 17# 22 Exhibit 18# 23 Exhibit 19# 24 Exhibit 20# 25 Exhibit 21# 26 Exhibit 22# 27 Exhibit 23# 28 Exhibit 24# 29 Exhibit 25# 30 Certificate of Service)(Yip, Elijah) (Entered: 08/16/2007)

08/20/2007 35 NOTICE of Hearing on Motion 34 MOTION to Amend/Correct Leave to Amend Complaint : Motion Hearing set for 9/18/2007 at 09:30 AM before JUDGE LESLIE E KOBAYASHI. (wnn, ) (Entered: 08/20/2007)


09/06/2007 37 RESPONSE in Opposition re 34 MOTION to Amend/Correct Leave to Amend Complaint filed by Internal Revenue Service. (Attachments: # 1 Certificate of Service)(Saiz, Beatriz) (Entered: 09/06/2007)

09/07/2007 38 EO: Plaintiffs Motion for Leave to Amend Complaint set for 9/18/2007 at 9:30 AM before Magistrate Judge Leslie E. Kobayashi is Vacated. Court will decide the motion on a non-hearing basis.Plaintiff has until 9/13/2007 to file a Reply Memorandum.Order to Show Cause as to Why Defendant Should Not be



































Sanctioned for the late filing of memorandum set for 10/22/2007 at 9:30 AM before Magistrate Judge Leslie E. Kobayashi.Motions Taken Under Advisement: 34 MOTION to Amend/Correct Leave to Amend Complaint. Show Cause Hearing set for 10/22/2007 at 09:30 AM before JUDGE LESLIE E KOBAYASHI. (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 09/07/2007)

09/07/2007 39 ORDER TO SHOW CAUSE. Signed by Judge LESLIE E KOBAYASHI on 9/7/07. **Show Cause Hearing set for 10/22/2007 09:30 AM before JUDGE LESLIE E KOBAYASHI. - Defendants counsel are HEREBY ORDERED to appear before this Court on Monday, October 22, 2007 at 9:30 a.m., to show good cause, if any, why sanctions should not be imposed for the late filing. (ecs, ) Modified on 9/7/2007 (ecs, ). (Entered: 09/07/2007)

09/07/2007 COURT'S CERTIFICATE of Service - a copy of 39 Order to Show Cause has been served by First Class Mail to the addresses of record on 9/7/07. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 09/07/2007)


09/13/2007 41 REPLY re 34 MOTION to Amend/Correct Leave to Amend Complaint filed by Mona Watson Clark. (Attachments: # 1 Certificate of Service)(Yip, Elijah) (Entered: 09/13/2007)

09/25/2007 42 EO: Status Conference Re: Trial Date and Other Deadlines set for 9/27/2007 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 09/25/2007)

09/27/2007 43 ORDER granting Plaintiff's Motion for Leave to Amend Complaint 34 . Signed by Judge LESLIE E KOBAYASHI on 9/26/07. - Plaintiff shall file the First Amended Complaint, in the form attached to the Motion, except that Plaintiff may revised the Proposed Amended Complaint to name the United States as the defendant in her claim for the unauthorized disclosure of confidential tax information. Plaintiff shall file the First Amended Complaint by October 9, 2007. (ecs, ) (Entered: 09/27/2007)

09/27/2007 COURT'S CERTIFICATE of Service - a copy of 43 Order Granting Motion for Leave to Amend Complaint has been served by First Class Mail to the addresses of record on 9/27/07. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 09/27/2007)







09/27/2007 44 EP: Status Conference Re: Trial date and Other Deadlines held on 9/27/2007. New trial date and deadlines given. Amended Rule 16 Scheduling Order to be issued. Bench Trial set for 9/9/2008 09:00 AM before JUDGE SAMUEL P KING. Final Pretrial Conference set for 7/29/2008 09:00 AM before JUDGE LESLIE E KOBAYASHI. Settlement Conference set for 4/2/2008 02:30 PM before JUDGE LESLIE E KOBAYASHI. Discovery due by 7/11/2008. Motions due by 4/9/2008. (Court Reporter Courtroom 7-No Record) (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 09/28/2007)

09/28/2007 45 AMENDED RULE 16 SCHEDULING ORDER. Signed by Magistrate Judge LESLIE E KOBAYASHI on September 28, 2007. (bbb, ) (Entered: 09/28/2007)

09/28/2007 COURT'S CERTIFICATE of Service - a copy of 45 "AMENDED RULE 16 SCHEDULING ORDER" has been served by First Class Mail to the addresses of record on 09/28/2007. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (bbb, ) (Entered: 09/28/2007)

10/03/2007 46 RESPONSE re 39 Order to Show Cause, filed by Internal Revenue Service. (Attachments: # 1 Declaration # 2 Certificate of Service)(Saiz, Beatriz) (Entered: 10/03/2007)

10/03/2007 47 FIRST AMENDED COMPLAINT against United States of America, United States Department of Justice, Internal Revenue Service, filed by Mona Watson Clark. (Attachments: # 1 Exhibit 1# 2 Exhibit 1A# 3 Exhibit 1B# 4 Exhibit 1C# 5 Exhibit 1D# 6 Exhibit 1E# 7 Exhibit 1F# 8 Exhibit 1G# 9 Exhibit 1H# 10 Exhibit 1 I# 11 Exhibit 1J# 12 Exhibit 2# 13 Exhibit 2A# 14 Exhibit 2B# 15 Exhibit 2C# 16 Exhibit 2D# 17 Exhibit 2E# 18 Exhibit 2F# 19 Exhibit 2G# 20 Exhibit 2H# 21 Exhibit 2 I# 22 Exhibit 2J# 23 Exhibit 2K# 24 Exhibit 3# 25 Exhibit 4# 26 Exhibit 5)(ecs, ) [Exhibits 6 - 10, Summons, Certificate of Service to follow in separate entry] Modified on 10/5/2007 (ecs, ). [Document caption did not indicate that Exhibit 1 also included Attachments A - J, and Exhibit 2 also included Attachments A - K] Note: Redacted Exhibits for 1B, 1F, 1H, 1I, 2A, 2I, 2J and 2K have been submitted in entry 51 . Modified on 10/24/2007 (ecs, ). (Entered: 10/05/2007)

10/03/2007 48 Additional Exhibits to 47 First Amended Complaint filed by Mona Watson Clark. (Attachments: # 1 Exhibit 6# 2 Exhibit 7# 3 Exhibit 8# 4 Exhibit 9# 5 Exhibit 10# 6 Summons in a Civil Action# 7 Certificate of Service)(ecs, ) (Entered: 10/05/2007)








































10/03/2007 ADVISORY ENTRY. Personal Identifiers noted in Exhibits 1B, 1F, 1H, 1I, 2A, 2I, 2J, 2K (list is not inclusive and filing party may wish to review exhibits for personal identifier) in entry docket number 47 Amended Complaint- filed by Mona Watson Clark. Filing Party is advised to refer to Sections 11.1 through 11.3 of the Amended General Order Adopting Electronic Case Filing Procedures for more information concerning personal identifiers, the E-Government Act and counsel's responsibility. This is an advisory, the filing party shall use it's discretion should they feel the necessity to re-submit a corrected filing as to the personal identifiers.(ecs, ) (Entered: 10/05/2007)

10/11/2007 49 EO: Order to Show Cause as to Why Defendant Should Not Be Sanctioned for the Late Filing of Memorandum set for 10/22/2007 at 09:30 AM before Magistrate Judge Leslie E. Kobayashi is Vacated.The IRS filed a response on 10/3/2007. The Court is satisfied with counsel's explanation. (Judge LESLIE E KOBAYASHI )(wnn, ) (Entered: 10/11/2007)

10/19/2007 50 ANSWER to Amended Complaint by United States of America, United States Department of Justice, Internal Revenue Service. (Attachments: # 1 Certificate of service)(Saiz, Beatriz) (Entered: 10/19/2007)

10/23/2007 51 Additional Exhibits to 47 Amended Complaint,,, 1 Complaint,, Submission of Redacted Exhibits filed by Mona Watson Clark. (Attachments: # 1 Exhibit 1B# 2 Exhibit 1F# 3 Exhibit 1H# 4 Exhibit 1I# 5 Exhibit 2A# 6 Exhibit 2I# 7 Exhibit 2J# 8 Exhibit 2K# 9 Certificate of Service)(Yip, Elijah) Text bolded on 10/24/2007 (ecs, ). (Entered: 10/23/2007)

01/09/2008 52 CERTIFICATE OF SERVICE by Mona Watson Clark Re: Plaintiff's First Request for Production of Documents to Defendant United States of America (Yip, Elijah) (Entered: 01/09/2008)

01/09/2008 53 CERTIFICATE OF SERVICE by Mona Watson Clark Re: Plaintiff's First Request for Production of Documents to Defendant United States Department of Justice (Yip, Elijah) (Entered: 01/09/2008)

01/28/2008 54 CERTIFICATE OF SERVICE by United States of America, United States Department of Justice, Internal Revenue Service regarding Defendants' First Set of Interrogatories to Plaintiff (Saiz, Beatriz) (Entered: 01/28/2008)

01/28/2008 55 CERTIFICATE OF SERVICE by United States of America, United States Department of Justice, Internal Revenue Service of Defendants' First Requests for Production of Documents to Plaintiff (Saiz, Beatriz) (Entered: 01/28/2008)














01/28/2008 ADVISORY ENTRY re No Counsel identification included as to entry docket numbers 54 Certificate of Service and 55 Certificate of Service filed by United States Department of Justice, United States of America, Internal Revenue Service. The documents do not comply with the Local Rules for the District of Hawaii (eff 06/2/2003), specifically Local Rule 10.2 which dictates the Form of Papers when submitting pleadings, and Local Rule 10.2(b)"Counsel Identification". Local Rule 10.2(b) states in part "...[T]hat Counsel identification (name, Hawaii bar ID number [ if applicable], address, telephone number, facsimile number, and e-mail address of counsel) and the specific identification of each party represented by name and interest in the litigation (i.e. plaintiff, defendant, etc.) shall appear in the upper left-hand corner of the first page of each paper Filing presented for filing...". For future reference, the filing party is advised to include this information when submitting documents. These filings 54 and 55 shall stand. (ecs, ) (Entered: 01/28/2008)

02/15/2008 56 CERTIFICATE OF SERVICE by United States of America, United States Department of Justice, Internal Revenue Service of Defendants' Supplemental Responses to Plaintiff's First Request for Production of Documents (Saiz, Beatriz) (Entered: 02/15/2008)

03/03/2008 57 CERTIFICATE OF SERVICE by Mona Watson Clark Response to Defendants' First Set of Interrogatories to Plaintiff (Yip, Elijah) (Entered: 03/03/2008)

03/03/2008 58 CERTIFICATE OF SERVICE by Mona Watson Clark Response to Defendants' First Request For Production of Documents to Plaintiff (Yip, Elijah) (Entered: 03/03/2008)

03/20/2008 59 STIPULATION TO EXTEND DEADLINES FOR DISCLOSURE OF EXPERT WITNESSES AND EXPERT REPORTS AND ORDER ( Dispositive Motions extended to 6/9/2008.). Signed by JUDGE LESLIE E KOBAYASHI on 3/20/08. (ecs, ) (Entered: 03/20/2008)

03/27/2008 60 CERTIFICATE OF SERVICE by United States of America, United States Department of Justice, Internal Revenue Service of the Defendants' Second Supplemental Response to Plaintiff's First Request for Production of Documents (Saiz, Beatriz) (Entered: 03/27/2008)

03/28/2008 61 EO:Settlement Conference set for 4/2/2008 is hereby continued to 6/3/2008 at 10:00 AM before JUDGE LESLIE E KOBAYASHI. Settlement Conference Statements are to be submitted by 5/27/2008. (JUDGE LESLIE E KOBAYASHI)(lls, ) (Entered: 03/28/2008)

03/28/2008 COURT'S CERTIFICATE of Service - a copy of 61 Reset Hearing has been served by First Class Mail to the addresses of record on 3/28/2008 and to the Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (lls, ) (Entered: 03/28/2008)





04/13/2008 62 CERTIFICATE OF SERVICE by United States of America Responses to Plaintiff's First Request of Production of Documents to the United States (Saiz, Beatriz) (Entered: 04/13/2008)

04/18/2008 63 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Notice of Taking Deposition Upon Oral Examination [Garry V. Johnson] (Yip, Elijah) (Entered: 04/18/2008)

05/13/2008 64 EO: Settlement Conference set for 6/3/2008 at 10:00 AM is continued to 6/10/2008 at 09:30 AM before JUDGE LESLIE E KOBAYASHI. (JUDGE LESLIE E KOBAYASHI)(wnn, ) (Entered: 05/13/2008)

05/13/2008 COURT'S CERTIFICATE of Service - a copy of 64 Set Deadlines/Hearings has been served by First Class Mail to the addresses of record on 5/13/2008. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF) on 5/13/2008. (wnn, ) (Entered: 05/13/2008)

05/15/2008 65 CERTIFICATE OF SERVICE by United States Department of Justice to Plaintiff's First Request for Production of Documents (Saiz, Beatriz) (Entered: 05/15/2008)

05/16/2008 66 CERTIFICATE OF SERVICE by Mona Watson Clark Subpoenas in a Civil Case For Dan Bennett, Robyn Cabrini, Marise Gerhardt, Dianna Sproat and Donna Stevenson (Yip, Elijah) (Entered: 05/16/2008)

05/16/2008 67 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's First Amended Notice of Taking Deposition Upon Oral Examination [Garry V. Johnson] (Yip, Elijah) (Entered: 05/16/2008)

05/16/2008 68 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Notice of Taking Deposition Upon Oral Examination [Dan Bennett, Robyn Cabrini, Marise Gerhardt, Dianna Sproat and Donna Stevenson] (Yip, Elijah) (Entered: 05/16/2008)

05/27/2008 69 Return of Service on Subpoena Garry Vernon Johnson through Kimberly D. Carpenter was served on May 21, 2008 (Yip, Elijah) (Entered: 05/27/2008)

06/03/2008 70 EO: Final Pretrial Conference set for 7/29/2008 at 09:00 AM is continued to 8/5/2008 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. (JUDGE LESLIE E KOBAYASHI)(wnn, ) (Entered: 06/03/2008)

06/03/2008 COURT'S CERTIFICATE of Service - a copy of 70 Set Deadlines/Hearings has been served by First Class Mail to the addresses of record on 6/3/2008. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF) on 6/3/2008. (wnn, ) (Entered: 06/03/2008)

06/04/2008 71 CERTIFICATE OF SERVICE by Mona Watson Clark Notice of Taking Deposition Upon Oral Examination Pursuant to Rule 30(b)(6) of the Federal Rules of Civil Procedure of United States of America, Internal Revenue Service (Yip, Elijah) (Entered: 06/04/2008)

06/04/2008 72 CERTIFICATE OF SERVICE by United States of America, United States Department of Justice, Internal Revenue Service Notice of Deposition of Plaintiff Mona Watson Clark (Saiz, Beatriz) (Entered: 06/04/2008)

06/05/2008 ADVISORY ENTRY re entry docket number 72 Certificate of Service filed by United States Department of Justice, United States of America, Internal Revenue Service was filed incorrectly in this case. Document does not bear Counsel Identification pursuant to Local Rule 10.2(b) which dictates the Form of Papers when submitting pleadings, and Local Rule 10.2(b)"Counsel Identification". Local Rule 10.2(b) states in part "...[T]hat Counsel identification (name, Hawaii bar ID number [ if applicable], address, telephone number, facsimile number, and e-mail address of counsel) and the specific identification of each party represented by name and interest in the litigation (i.e. plaintiff, defendant, etc.) shall appear in the upper left-hand corner of the first page of each paper Filing presented for filing...". For future reference, the filing party is advised to include this information when submitting documents. (ecs, ) (Entered: 06/05/2008)

06/10/2008 73 EP: Settlement Conference held on 6/10/2008. (Court Reporter In Chambers-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, ) (Entered: 06/10/2008)

06/10/2008 74 EO: New trial date and deadlines given. Amended Rule 16 Scheduling Order to be issued. Court informs all Counsel that this is the last continuance of the trial date and deadlines. Bench Trial set for 3/10/2009 09:00 AM before JUDGE SAMUEL P KING. Final Pretrial Conference set for 1/27/2009 09:00 AM before JUDGE LESLIE E KOBAYASHI. Motions due by 10/9/2008. Discovery due by 1/9/2009. (JUDGE LESLIE E KOBAYASHI)(wnn, ) (Entered: 06/10/2008)

06/10/2008 COURT'S CERTIFICATE of Service - a copy of 74 Set Deadlines/Hearings, has been served by First Class Mail to the addresses of record on 6/10/2008. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF) on 6/10/2008. (wnn, ) (Entered: 06/10/2008)

06/12/2008 75 AMENDED RULE 16 SCHEDULING ORDER. Signed by JUDGE LESLIE E KOBAYASHI on 6/12/08. (ecs, ) (Entered: 06/12/2008)



06/12/2008 COURT'S CERTIFICATE of Service - a copy of 75 Amended Rule 16 Scheduling Order has been served by First Class Mail to the addresses of record on 6/12/08. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 06/12/2008)

07/16/2008 76 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's First Amended Notice of Taking Deposition Upon Oral Examination [Dan Bennett] (Yip, Elijah) (Entered: 07/16/2008)

08/19/2008 77 CERTIFICATE OF SERVICE by Mona Watson Clark First Request For Answers to Interrogatories to Defendant Internal Revenue Service (Yip, Elijah) (Entered: 08/19/2008)

08/19/2008 78 CERTIFICATE OF SERVICE by Mona Watson Clark First Request For Admissions to Defendant Internal Revenue Service (Yip, Elijah) (Entered: 08/19/2008)

08/19/2008 79 CERTIFICATE OF SERVICE by Mona Watson Clark First Request For Admissions to Defendant United States of America (Yip, Elijah) (Entered: 08/19/2008)

08/19/2008 80 CERTIFICATE OF SERVICE by Mona Watson Clark First Request For Admissions to Defendant United States Department of Justice (Yip, Elijah) (Entered: 08/19/2008)

09/23/2008 81 EO: Discovery Conference set for 9/30/2008 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. Letter briefs are due 9/26/2008 by close of business. (JUDGE LESLIE E KOBAYASHI)(wnn, )

No COS issued for this docket entry

(Entered: 09/23/2008)

09/30/2008 83 EP: Discovery Conference held on 9/30/2008. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 09/30/2008)


09/30/2008 84 EO: DISCOVERY ORDER (JUDGE LESLIE E KOBAYASHI)(wnn, )

CERTIFICATE OF SERVICE

Participants registered to receive electronic notifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications were served by first class mail on the date of this docket entry.

(Entered: 09/30/2008)

09/30/2008 85 EO: New trial date and deadlines given. Amended Rule 16 Scheduling Order to be issued. Bench Trial set for 6/9/2009 09:00 AM before JUDGE SAMUEL P KING. Final Pretrial Conference set for 4/28/2009 09:00 AM before JUDGE LESLIE E KOBAYASHI. Discovery due by 4/10/2009. Motions due by 1/7/2009. (JUDGE LESLIE E KOBAYASHI)(wnn, )


Participants registered to receive electronic notifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications were served by first class mail on the date of this docket entry.

(Entered: 09/30/2008)


10/01/2008 COURT'S CERTIFICATE of Service - a copy of 86 Amended Rule 16 Scheduling Order has been served by First Class Mail to the addresses of record on 10/1/08. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 10/01/2008)

11/04/2008 90 CERTIFICATE OF SERVICE by United States of America of the Supplemental Responses to Plaintiff's Requests for Production of Documents (Saiz, Beatriz) (Entered: 11/04/2008)


11/21/2008 91 EO: Discovery Conference set for 11/26/2008 at 10:30 AM before JUDGE LESLIE E KOBAYASHI. Letter briefs due 11/25/2008. (JUDGE LESLIE E KOBAYASHI)(wnn, )


Participants registered to receive electronic notifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications were served by first class mail on the date of this docket entry

(Entered: 11/21/2008)

11/26/2008 93 EP: Discovery Hearing held on 11/26/2008. Defendant is ordered to produce Mary Ellen Keys for oral deposition on a date and at a time mutually agreed upon by the parties or, if agreement cannot be reached, pursuant to reasonable written notice of deposition. The reasonable cost of the original plus one copy of the deposition transcript for Plaintiffs use shall be paid by Defendant. Plaintiff shall be permitted to serve up to seven (7) written interrogatories regarding Ms. Keys document search and Defendants documentation retention/destruction procedures or policies. These interrogatories shall be served no later than December 11, 2008. Response shall be due no later than January 12, 2009. IT IS SO ORDERED. (C7 No Record; 10:57 - 11:15) (JUDGE LESLIE E KOBAYASHI)(tyk)



(Entered: 11/26/2008)

12/11/2008 97 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's First Request For Answers to Interrogatories to Defendants United States of America and Internal Revenue Service (Yip, Elijah) (Entered: 12/11/2008)

01/06/2009 98 EO: : Parties are in agreement to continue the dispositive motions deadline from 1/7/2009 at 1/9/2009.IT IS SO ORDERED. Motions due by 1/9/2009. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 01/06/2009)

01/09/2009 99 MOTION for Summary Judgment Elijah Yip appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Memorandum in Support of Motion, # 2 Certificate of Compliance With Local Rule 7.5, # 3 Certificate of Service)(Yip, Elijah) (Entered: 01/09/2009)

01/09/2009 100 CONCISE STATEMENT of Facts re 99 MOTION for Summary Judgment filed by Mona Watson Clark. (Attachments: # 1 Declaration of Mona Watson Clark, # 2 Declaration of Elijah Yip, # 3 Exhibit B, # 4 Exhibit C, # 5 Exhibit D, # 6 Exhibit E, # 7 Exhibit F, # 8 Exhibit G, # 9 Exhibit H, # 10 Exhibit I, # 11 Exhibit J, # 12 Exhibit K, # 13 Exhibit L, # 14 Exhibit M, # 15 Exhibit N, # 16 Exhibit P, # 17 Exhibit Q, # 18 Exhibit R, # 19 Exhibit S, # 20 Certificate of Compliance With Local Rule 7.5, # 21 Certificate of Service)(Yip, Elijah) (Entered: 01/09/2009)

01/09/2009 101 Additional Exhibits to 100 Concise Statement of Facts,, Exhibit A filed by Mona Watson Clark. (Attachments: # 1 Exhibit A [2 of 3], # 2 Exhibit A [3 of 3])(Yip, Elijah) (Entered: 01/09/2009)

01/09/2009 102 Additional Exhibits to 100 Concise Statement of Facts,, Exhibit O filed by Mona Watson Clark. (Attachments: # 1 Exhibit O {2 of 4], # 2 Exhibit O [3 of 4], # 3 Exhibit O [4 of 4])(Yip, Elijah) (Entered: 01/09/2009)

01/09/2009 103 MOTION for Summary Judgment Beatriz T. Saiz appearing for Defendants United States of America, United States Department of Justice, Internal Revenue Service (Attachments: # 1 Statement of Facts, # 2 Memorandum, # 3 proposed Order, # 4 Certificate of Service, # 5 Saiz Declaration, # 6 Banerjee Declaration, # 7 Barnes Declaration, # 8 Carrillo Declaration, # 9 Christian Declaration, # 10 Foss Declaration, # 11 Kawamoto Declaration, # 12 Keys Declaration, # 13 Exhibit A, # 14 Exhibit B, # 15 Exhibit C, # 16 Exhibit D, # 17 Exhibit E, # 18 Exhibit F, # 19 Exhibit G, # 20 Exhibit H, # 21 Exhibit I, # 22 Exhibit J, # 23 Exhibit K, # 24 Exhibit L, # 25 Exhibit M, # 26 Exhibit N, # 27 Exhibit O, # 28 Exhibit P, # 29 Exhibit R, # 30 Exhibit S, # 31 Exhibit T, # 32 Exhibit Q, # 33 Exhibit U)(Saiz, Beatriz) (Entered: 01/09/2009)

01/09/2009 104 Additional Exhibits to 103 MOTION for Summary Judgment filed by United States of America, United States Department of Justice, Internal Revenue Service. (Attachments: # 1 McCoy Ex. A, # 2 McCoy Ex. B, # 3 McCoy Ex. C, # 4 McCoy Ex. D, # 5 McCoy Exhibit E, part 1, # 6 McCoy Exhibit E, part 2, # 7 Certificate of Counsel in Compliance with Local Rule 7.5)(Saiz, Beatriz) (Entered: 01/09/2009)

01/12/2009 ADVISORY ENTRY re entry docket numbers 104 Additional Exhibits, filed by United States Department of Justice, United States of America, Internal Revenue Service and 101 Additional Exhibits, 102 Additional Exhibits filed by Mona Watson Clark were not filed with a cover page describing that the entry includes Additional Exhibits to the Motions for Summary Judgment. No action necessary by filing parties at this time, but filing parties are advised that future entries of this nature should include a cover page. (ecs, ) (Entered: 01/12/2009)













































































01/12/2009 105 NOTICE of Hearing on Motion 103 Defendants Internal Revenue Service, United States Department of Justice, United States of America's MOTION for Summary Judgment and 99 Plaintiff's MOTION for Summary Judgment set for 3/6/2009 at 10:00 AM before JUDGE SAMUEL P KING. (lls, ) (Entered: 01/12/2009)

01/12/2009 106 CERTIFICATE OF SERVICE by United States of America, United States Department of Justice, Internal Revenue Service of the Defendants' Responses to Plaintiff's Second Set of Interrogatories (Saiz, Beatriz) (Entered: 01/12/2009)

02/13/2009 107 MEMORANDUM in Opposition re 99 MOTION for Summary Judgment filed by United States of America, United States Department of Justice, Internal Revenue Service. (Attachments: # 1 proposed order, # 2 Certification of Counsel, # 3 Certificate of Service, # 4 Statement of Facts, # 5 First Keys Declaration, # 6 Exhibit A, # 7 Exhibit B, # 8 Exhibit C, # 9 Exhibit D, # 10 Exhibit E, # 11 Exhibit F, # 12 Exhibit G, # 13 Exhibit H, # 14 Exhibit I, # 15 Exhibit J, # 16 Exhibit K, # 17 Exhibit L, # 18 Exhibit M, # 19 Exhibit N, # 20 Exhibit O, # 21 Exhibit P, # 22 Exhibit R, # 23 Exhibit S, # 24 Exhibit U, # 25 Exhibit T, # 26 Exhibit Q, # 27 Saiz Declaration, # 28 Second Keys Declaration, # 29 Third Keys Declaration, # 30 Barnes Declaration, # 31 Foss Declaration, # 32 Carrillo Declaration, # 33 Christian Declaration, # 34 Bennett Declaration, # 35 Carlton Declaration, # 36 Kawamoto Declaration, # 37 Banerjee Declaration)(Saiz, Beatriz) (Entered: 02/13/2009)

02/13/2009 108 AFFIDAVIT in Opposition re 99 MOTION for Summary Judgment filed by United States of America, United States Department of Justice, Internal Revenue Service. (Attachments: # 1 McCoy Declaration, # 2 Exhibit R/M A, # 3 Exhibit R/M B, # 4 Exhibit R/M C, # 5 Exhibit D, # 6 Exhibit R/M E, part 1, # 7 Exhibit R/M E, part 2)(Saiz, Beatriz) (Entered: 02/13/2009)

02/13/2009 109 MEMORANDUM in Opposition re 103 MOTION for Summary Judgment filed by Mona Watson Clark. (Attachments: # 1 Certificate of Service)(Yip, Elijah) (Entered: 02/13/2009)

02/13/2009 110 CONCISE STATEMENT of Facts re 109 Memorandum in Opposition to Motion filed by Mona Watson Clark. (Attachments: # 1 Declaration of Mona Watson Clark, # 2 Declaration of Elijah Yip, # 3 Exhibit A, # 4 Exhibit B, # 5 Exhibit C, # 6 Exhibit D, # 7 Exhibit E, # 8 Exhibit F, # 9 Certificate of Service)(Yip, Elijah) (Entered: 02/13/2009)

02/23/2009 111 REPLY re 103 MOTION for Summary Judgment, 109 Memorandum in Opposition to Motion filed by United States of America, United States Department of Justice, Internal Revenue Service. (Attachments: # 1 Saiz Declaration, # 2 Second Keys Declaration, # 3 Certificate of Service, # 4 Certification of Counsel)(Saiz, Beatriz) (Entered: 02/23/2009)

02/23/2009 112 REPLY re 99 MOTION for Summary Judgment filed by Mona Watson Clark. (Attachments: # 1 Certification of Compliance With Local Rule 7.5, # 2 Certificate of Service)(Yip, Elijah) (Entered: 02/23/2009)






































































02/27/2009 113 EO: 103 Plaintiff'sMOTION for Summary Judgment and 99 Defendants Internal Revenue Service, United States Department of Justice and United States of America's MOTION for Summary Judgment set for hearing on 3/6/2009 continued to 4/29/2009 at 10:00 AM before JUDGE SAMUEL P KING. Judge King is in a Non Jury Trial the week of 3/2/2009 though 3/6/2009. (JUDGE SAMUEL P KING)(lls, )



(Entered: 02/27/2009)

03/31/2009 114 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Second Request For Admissions to Defendant United States of America (Yip, Elijah) (Entered: 03/31/2009)

03/31/2009 115 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Second Request for Admissions to Defendant Internal Revenue Service (Yip, Elijah) (Entered: 03/31/2009)

03/31/2009 116 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Second Request For Admissions to Defendant United States Department of Justice (Yip, Elijah) (Entered: 03/31/2009)

03/31/2009 117 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Second Request For Answers to Interrogatories to Defendants United States of America and Internal Revenue Service (Yip, Elijah) (Entered: 03/31/2009)

04/03/2009 118 INITIAL DISCLOSURE by Mona Watson Clark. (Attachments: # 1 Certificate of Service)(Yip, Elijah) (Entered: 04/03/2009)

04/04/2009 119 CERTIFICATE OF SERVICE by United States of America, United States Department of Justice, Internal Revenue Service of the Supplemental Disclosures under Fed. R. Civ. P. 26(a) (Saiz, Beatriz) (Entered: 04/04/2009)

04/21/2009 120 Pretrial Conference Statement by Mona Watson Clark. (Attachments: # 1 Certificate of Service)(Yip, Elijah) (Entered: 04/21/2009)

04/21/2009 121 Pretrial Conference Statement by United States of America, United States Department of Justice, Internal Revenue Service. (Attachments: # 1 Attachment A - Undisputed Facts, # 2 Certificate of Service)(Saiz, Beatriz) (Entered: 04/21/2009)







04/28/2009 122 EP: Final Pretrial Conference held on 4/28/2009. Status Conference set for 4/29/2009 01:30 PM before JUDGE LESLIE E KOBAYASHI. (Court Reporter Room C-335-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 04/28/2009)

04/29/2009 123 INCLINATIONS REGARDING PENDING MOTIONS by Judge SAMUEL P KING (ecs, ) (Entered: 04/29/2009)

04/29/2009 124 EP: Motion Hearing held on 4/29/2009 re 103 MOTION for Summary Judgment filed by United States Department of Justice, United States of America, Internal Revenue Service, 99 MOTION for Summary Judgment filed by Mona Watson Clark. Motions Taken Under Advisement: 103 MOTION for Summary Judgment, 99 MOTION for Summary Judgment. (Court Reporter Cynthia Fazio.) (JUDGE SAMUEL P KING)(tl, )


(Entered: 04/29/2009)

04/29/2009 125 EO: Status Conference set for 4/29/2009 at 01:30 PM before JUDGE LESLIE E. KOBAYASHI is Vacated. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 04/29/2009)

05/01/2009 126 EO: Trial Re-Setting Conference set for 5/4/2009 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 05/01/2009)





05/01/2009 127 EO: Current Trial Date and all related deadlines are Vacated. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 05/01/2009)

05/04/2009 128 EP: Trial Re-Setting Conference held on 5/4/2009. New trial date and deadlines given. Amended Rule 16 Scheduling Order to be issued. Discovery due by 8/14/2009. Bench Trial set for 10/14/2009 09:00 AM before JUDGE SAMUEL P KING. Final Pretrial Conference set for 9/1/2009 09:00 AM before JUDGE LESLIE E KOBAYASHI. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


Modified on 5/5/2009 - Status Conference set for 09:00 AM 5/26/2009 before Magistrate Judge Leslie E. Kobayashi (ecs, ). (Entered: 05/04/2009)


05/06/2009 COURT'S CERTIFICATE of Service - a copy of 129 AMENDED Rule 16 Scheduling Order has been served by First Class Mail to the addresses of record on 5/6/09. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 05/06/2009)

05/19/2009 130 EO: Status Conference set for 5/26/2009 at 09:00 AM is moved to 09:45 AM before JUDGE LESLIE E KOBAYASHI. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 05/19/2009)


05/26/2009 131 EP: Status Conference held on 5/26/2009. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 05/26/2009)

05/28/2009 132 Third Declaration of Mary Ellen Keys re 103 MOTION for Summary Judgment . (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D, # 5 Exhibit E, # 6 Exhibit F, # 7 Exhibit G, # 8 Exhibit H)(ecs, ) [Note: "Copy tendered to deputy clerk in open court on 4/29/09.-du ". Copy received from Chambers and as directed filed on 5/28/09 and entered into docket.] (Entered: 05/28/2009)

06/16/2009 133 ORDER DENYING CROSS-MOTIONS FOR SUMMARY JUDGMENT 99 , 103 . Signed by JUDGE SAMUEL P KING on 6/16/09. (ecs, ) (Entered: 06/16/2009)

06/16/2009 COURT'S CERTIFICATE of Service - a copy of 133 Order Denying Cross-Motions for Summary Judgment has been served by First Class Mail to the addresses of record on 6/16/09. Registered Participants of CM/ECF received the document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). (ecs, ) (Entered: 06/16/2009)

06/16/2009 134 EO: Discovery Conference set for 6/22/2009 at 01:30 PM before JUDGE LESLIE E KOBAYASHI. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 06/16/2009)

06/22/2009 135 EO: Discovery Conference set for 6/22/2009 at 01:30 PM is continued to 6/29/2009 at 09:30 AM before JUDGE LESLIE E KOBAYASHI. Parties to meet and confer regarding discovery issues. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 06/22/2009)













06/29/2009 136 EP: Discovery Hearing held on 6/29/2009. Status Conference set for 8/10/2009 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 06/29/2009)

07/07/2009 137 CERTIFICATE OF SERVICE by Mona Watson Clark Re Plaintiff's Second Request for Production of Documents to Defendants (Yip, Elijah) (Entered: 07/07/2009)

07/07/2009 138 CERTIFICATE OF SERVICE by Mona Watson Clark Re Plaintiff's Third Request for Admissions to Defendant United States Department of Justice (Yip, Elijah) (Entered: 07/07/2009)

07/07/2009 139 CERTIFICATE OF SERVICE by Mona Watson Clark Re Plaintiff's Third Request for Admissions to Defendant Internal Revenue Service (Yip, Elijah) (Entered: 07/07/2009)

07/07/2009 140 CERTIFICATE OF SERVICE by Mona Watson Clark Re Plaintiff's Third Request for Answers to Interrogatories to Defendant Internal Revenue Service (Yip, Elijah) (Entered: 07/07/2009)

07/15/2009 142 STIPULATION RE: DISCOVERY AND EXPERT WITNESS DEADLINES; ORDER. Signed by JUDGE LESLIE E KOBAYASHI on 7/15/09. (Attachments: # 1 Exhibit A)(ecs, ) File date modified on 7/17/2009 (ecs, ). (Entered: 07/16/2009)

07/17/2009 CORRECTIVE ENTRY. The entry docket number 142 Stipulation re: Discovery and Expert Witness Deadlines and Order has been modified to correct the file date to 7/15/09. (ecs, ) (Entered: 07/17/2009)

08/10/2009 143 EP: Status Conference held on 8/10/2009. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 08/10/2009)

08/14/2009 144 STIPULATION RE: AMENDED SCHEDULING ORDER; EXHIBIT "A". Signed by JUDGE LESLIE E KOBAYASHI on 8/14/09. ~[ Discovery due by 9/11/2009.](ecs, ) (Order prepared by attorneys for Defendants) (Entered: 08/14/2009)



08/18/2009 145 CERTIFICATE OF SERVICE by Internal Revenue Service of the Internal Revenue Service's Responses to Plaintiff's Second Request for Production of Documents (Saiz, Beatriz) (Entered: 08/18/2009)

08/18/2009 146 CERTIFICATE OF SERVICE by United States Department of Justice of the Department of Justice's Responses to Plaintiff's Third Request for Admissions (Saiz, Beatriz) (Entered: 08/18/2009)

08/18/2009 147 CERTIFICATE OF SERVICE by Internal Revenue Service of the Internal Revenue Service's Responses to Plaintiff's Third Request for Admissions (Saiz, Beatriz) (Entered: 08/18/2009)

08/18/2009 148 CERTIFICATE OF SERVICE by Internal Revenue Service of the Internal Revenue Service's Responses to Plaintiff's Third Request for Answers to Interrogatories (Saiz, Beatriz) (Entered: 08/18/2009)

08/25/2009 149 Pretrial Conference Statement by United States of America, United States Department of Justice, Internal Revenue Service. (Attachments: # 1 Attachment A, # 2 Certificate of Service)(Saiz, Beatriz) (Entered: 08/25/2009)

08/25/2009 150 Pretrial Conference Statement by Mona Watson Clark. (Attachments: # 1 Certificate of Service)(Yip, Elijah) (Entered: 08/25/2009)

09/01/2009 151 EP: Final Pretrial Conference not held on 9/1/2009. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 09/01/2009)

09/01/2009 152 AMENDED EP: Re 151 Final Pretrial Conference-Mag. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 09/01/2009)





09/01/2009 153 EP: New trial date and deadlines given. Amended Rule 16 Scheduling Order to be issued.. Discovery due by 10/2/2009. Bench Trial set for 12/1/2009 09:00 AM before JUDGE SAMUEL P KING. Final Pretrial Conference set for 10/20/2009 09:00 AM before JUDGE LESLIE E KOBAYASHI. Further Settlement Conference set for 9/30/2009 10:00 AM before JUDGE LESLIE E KOBAYASHI. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 09/01/2009)

09/02/2009 154 AMENDED RULE 16 SCHEDULING ORDER. Signed by JUDGE LESLIE E KOBAYASHI on 9/2/09. (ecs, )



(Entered: 09/02/2009)

09/25/2009 155 EO: Further Settlement Conference set for 9/30/2009 at 10:00 AM before JUDGE LESLIE E. KOBAYASHI is Vacated. To be reset by the parties when necessary. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 09/25/2009)

09/25/2009 156 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Notice of Taking Deposition Upon Oral Examination Pursuant to Rule 30(b)(6) of the Federal Rules of Civil Procedure of Defendant Internal Revenue Service (Yip, Elijah) (Entered: 09/25/2009)

10/15/2009 158 MOTION to Bifurcate Trial Elijah Yip appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Memorandum in Support of Motion, # 2 Declaration of Elijah Yip, # 3 Exhibit A, # 4 Exhibit B, # 5 Exhibit C, # 6 Certificate of Service)(Yip, Elijah) (Entered: 10/15/2009)







10/16/2009 159 Ex Parte MOTION to Shorten Time to hear Motion re 158 MOTION to Bifurcate Trial Elijah Yip appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Declaration of Elijah Yip, # 2 Proposed Order, # 3 Certificate of Service)(Yip, Elijah) (Entered: 10/16/2009)

10/19/2009 160 EO: Re: 158 MOTION to Bifurcate Trial. Motion Hearing set for 11/2/2009 at 09:30 AM before JUDGE LESLIE E KOBAYASHI. Memorandum in Opposition is due 10/23/2009.No Reply Memorandum allowed. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 10/19/2009)

10/19/2009 161 ORDER GRANTING EX PARTE MOTION TO SHORTEN TIME FOR HEARING OF PLAINTIFFS MOTION TO BIFURCATE TRIAL 159 . Signed by JUDGE LESLIE E KOBAYASHI on 10/19/09. ~ IT IS HEREBY ORDERED that said Ex Parte Motion to Shorten Time For Hearing of Plaintiffs Motion to Bifurcate Trial may be heard before the Honorable Leslie E. Kobayashi, Judge of the above-entitled Court, in his/her courtroom in the United States Courthouse, 300 Ala Moana Boulevard, Honolulu, Hawaii, on November 2, 2009, at 9:30 a.m., or as soon thereafter as counsel may be heard. (ecs, )



(Entered: 10/19/2009)

10/20/2009 162 NOTICE of Appearance by Geoffrey J. Klimas on behalf of United States of America, United States Department of Justice, Internal Revenue Service on behalf of United States of America, United States Department of Justice, Internal Revenue Service. (Klimas, Geoffrey) (Entered: 10/20/2009)



(Entered: 10/20/2009)







10/20/2009 164 EP: Final Pretrial Conference held on 10/20/2009. Status Conference set for 10/29/2009 09:00 AM before JUDGE LESLIE E KOBAYASHI. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 10/20/2009)

10/21/2009 165 EO: COURT'S Discovery Order Re Letter Briefs Submitted on October 1, 2009 concerning Plaintiffs 30(b)(6) deposition and Discovery Conference held on October 20, 2009. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 10/21/2009)

10/23/2009 168 MEMORANDUM in Opposition re 158 MOTION to Bifurcate Trial filed by United States of America, United States Department of Justice, Internal Revenue Service. (Attachments: # 1 Declaration, # 2 Exhibit 1, # 3 Exhibit 2, # 4 Exhibit 3, # 5 Certificate of Service)(Saiz, Beatriz) (Entered: 10/23/2009)

10/29/2009 169 EP: Status Conference held on 10/29/2009. New trial date and deadlines given. Amended Rule 16 Scheduling Order to be issued. Discovery due by 1/15/2010. Motions due by 1/29/2010. Bench Trial set for 4/13/2010 09:00 AM before JUDGE SAMUEL P KING. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )


(Entered: 10/29/2009)







10/29/2009 170 EO: Regarding Discovery Order Re: Letter Briefs Submitted on October 1, 2009 concerning Plaintiffs 30(b)(6) deposition and Discovery Conference held on October 20, 2009. Re 165 . Topic 4 is Amended. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 10/29/2009)

10/29/2009 171 AMENDED EO: Re 170 Link. (JUDGE LESLIE E KOBAYASHI)(wnn, )



(Entered: 10/29/2009)

10/29/2009 172 AMENDED RULE 16 SCHEDULING ORDER. Signed by JUDGE LESLIE E KOBAYASHI on 10/29/09. (ecs, )



(Entered: 10/29/2009)

11/02/2009 173 EP: Motion Hearing held on 11/2/2009 re 158 Plaintiffs MOTION to Bifurcate Trial-Oral argument Held. Motion Taken Under Advisement. (Court Reporter C7-FTR-10:00:17.) (JUDGE LESLIE E KOBAYASHI)(lls, )<h6>No COS issued for this docket entry</h6> (Entered: 11/03/2009)




11/09/2009 174 APPEAL OF MAGISTRATE JUDGE DECISION to District Court (Defendants' Objections to Magistrate Judge's October 21, 2009 Order) by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,, (Attachments: # 1 Memorandum, # 2 Declaration Declaration of Beatriz Saiz, # 3 Exhibit Exhibit 1, # 4 Exhibit Exhibit 2, # 5 Exhibit Exhibit 3, # 6 Exhibit Exhibit 4, # 7 Declaration Declaration of Mary Ellen Keys, # 8 Certification of Counsel, # 9 Certificate of Service)(Saiz, Beatriz). Inserted text (title ) on 11/10/2009 (ecs, ). (Entered: 11/09/2009)

11/10/2009 175 ORDER DENYING PLAINTIFFS MOTION TO BIFURCATE TRIAL 158 . Signed by JUDGE LESLIE E KOBAYASHI on 11/10/09. (ecs, )

CERTIFICATE OF SERVICEParticipants registered to receive electronic notifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications were served by first class mail on the date of this docket

entry (Entered: 11/10/2009)

11/13/2009 176 MOTION to Strike 174 APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,,APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,,APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,, Elijah Yip appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Memorandum Memorandum in Support of Motion, # 2 Declaration of Elijah Yip, # 3 Exhibit A, # 4 Exhibit B, # 5 Exhibit C, # 6 Exhibit D, # 7 Exhibit E, # 8 Certificate of Service)(Yip, Elijah) (Entered: 11/13/2009)

11/13/2009 177 Ex Parte MOTION to Expedite Briefing Schedule on Motion to Strike Memorandum in Support of Defendants' Objections to Magistrate Judge's October 21, 2009 Order Elijah Yip appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Declaration of Elijah Yip, # 2 [Proposed] Order, # 3 Certificate of Service)(Yip, Elijah) (Entered: 11/13/2009)

11/16/2009 178 EO: Plaintiff's Ex Parte Motion to Expedite Briefing Schedule on Motion to Strike [Doc. 177] is GRANTED. Defendants' Response to the Motion to Strike [Doc. 176] is due on 11/20/2009. (Defendants are reminded of Section 2.5 of the Court's February 2006 CM/ECF Procedural Order, which requires 2 courtesy copies of electronically-filed documents.) The time for Plaintiff to respond on the merits to the subject objection/appeal [Doc. 174] is TOLLED. (JUDGE SAMUEL P KING)(lls, )

































11/20/2009 179 RESPONSE in Opposition re 176 MOTION to Strike 174 APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,,APPEAL OF MAGISTRATE JUDGE DECISION to District Court MOTION to Strike 174 APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,,APPEAL OF MAGISTRATE JUDGE DECISION to District Court MOTION to Strike 174 APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,,APPEAL OF MAGISTRATE JUDGE DECISION to District Court MOTION to Strike 174 APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,,APPEAL OF MAGISTRATE JUDGE DECISION to District Court filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Certificate of Service)(Saiz, Beatriz) Modified on 11/23/2009 (ecs, ). (Entered: 11/20/2009)

11/24/2009 180 ORDER DENYING PLAINTIFF'S MOTION TO STRIKE 176 . Signed by JUDGE SAMUEL P KING on 11/24/09. ~ Plaintiff's Motion to Strike Appeal of Magistrate Judge 176 is denied. Plaintiff's opposition/response to the subject appeal 174 is due on or before December 2, 2009. (ecs, )



11/26/2009 181 MEMORANDUM in Opposition re 174 APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,,APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,,APPEAL OF MAGISTRATE JUDGE DECISION to District Court by Internal Revenue Service, United States Department of Justice, United States of America re 165 Link,, 170 Link,, filed by Mona Watson Clark. (Attachments: # 1 Declaration Elijah Yip, # 2 Exhibit A, # 3 Exhibit B, # 4 Exhibit C, # 5 Exhibit D, # 6 Exhibit E, # 7 Exhibit F, # 8 Exhibit G, # 9 Exhibit H, # 10 Exhibit I, # 11 Exhibit J, # 12 Exhibit K, # 13 Supplement COS)(Yip, Elijah) (Entered: 11/26/2009)

11/30/2009 182 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Notice of Taking Deposition Upon Oral Examination Pursuant to Rule 30(b)(6) of the Federal Rules of Civil Procedure of United States of America, Internal Revenue Service (Yip, Elijah) (Entered: 11/30/2009)






































12/02/2009 183 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Notice of Taking Deposition Upon Oral Examination Pursuant to Rule 30(b)(6) of the Federal Rules of Civil Procedure of United States of America, Internal Revenue Service [GA] (Yip, Elijah) (Entered: 12/02/2009)

12/02/2009 184 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Notice of Taking Deposition Upon Oral Examination Pursuant to Rule 30(b)(6) of the Federal Rules of Civil Procedure of United States of America, Internal Revenue Service [TN] (Yip, Elijah) (Entered: 12/02/2009)

12/09/2009 185 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Notice of Taking Deposition Upon Oral Examination Pursuant to Rule 30(b)(6) of the Federal Rules of Civil Procedure of United States of America, Internal Revenue Service (AZ) (Yip, Elijah) (Entered: 12/09/2009)

12/09/2009 186 ORDER AFFIRMING OCTOBER 21, 2009 165 DISCOVERY ORDER OF U.S.MAGISTRATE JUDGE 174 . Signed by JUDGE SAMUEL P KING on 12/9/09. ~ Defendants appeal pursuant to Local Rule 74.1 and 28 U.S.C. § 636(b)(1) from an October 21, 2009 Order of U.S. Magistrate Judge Leslie E. Kobayashi. Upon review of the appeal, the opposition, and record and files in this case, the Order is AFFIRMED. Accordingly, the October 21, 2009, Discovery Order [doc. 165] isAFFIRMED. . (ecs, )

CERTIFICATE OF SERVICEParticipants registered to receive electronic notifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications will be served by first class mail on the date of this docket


12/10/2009 187 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's First Amended Notice of Taking Deposition Upon Oral Examination Pursuant to Rule 30(b)(6) of the Federal Rules of Civil Procedure of United States of America, Internal Revenue Service (AZ) (Yip, Elijah) (Entered: 12/10/2009)

01/20/2010 188 STIPULATION EXTENDING MOTION FOR SUMMARY JUDGMENT DEADLINE TO FEBRUARY 12, 2010 AND ORDER, ( Motions for summary judgment due by 2/12/2010.). Signed by JUDGE LESLIE E KOBAYASHI on 1/20/10. (eps )



01/25/2010 189 CERTIFICATE OF SERVICE by Mona Watson Clark Plaintiff's Notice of Taking Deposition Upon Oral Examination Pursuant to Rule 30(b)(6) of the Federal Rules of Civil Procedure of United States of America, Internal Revenue Service (Yip, Elijah) (Entered: 01/25/2010)



02/10/2010 190 STIPULATION EXTENDING MOTION FOR SUMMARY JUDGMENT DEADLINE. Order signed by JUDGE LESLIE E KOBAYASHI on 2/10/10. ~ The deadline for the parties to file motions for summary judgment is hereby extended one week to February 19, 2010, due to the inclement weather in Washington, DC. **( Motions due by 2/19/2010.) (ecs, )



02/19/2010 191 Second MOTION for Summary Judgment Elijah Yip appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Memorandum in Support of Motion, # 2 Certificate of Compliance With Local Rule 7.5, # 3 Certificate of Service)(Yip, Elijah) (Entered: 02/19/2010)

02/19/2010 192 CONCISE STATEMENT of Facts re 191 Second MOTION for Summary Judgment filed by Mona Watson Clark. (Attachments: # 1 Declaration of Mona Watson Clark, # 2 Declaration of Elijah Yip, # 3 Exhibit A (Part 1))(Yip, Elijah) (Entered: 02/19/2010)

02/19/2010 193 Additional Exhibits to 191 Second MOTION for Summary Judgment (Exhibit A, Part 2) filed by Mona Watson Clark. (Yip, Elijah) (Entered: 02/19/2010)

02/19/2010 194 Additional Exhibits to 191 Second MOTION for Summary Judgment (Exhibits A-Part 3, A-Part 4, B - Q) filed by Mona Watson Clark. (Attachments: # 1 Exhibit A (Part 3), # 2 Exhibit A (Part 4), # 3 Exhibit B, # 4 Exhibit C, # 5 Exhibit D, # 6 Exhibit E, # 7 Exhibit F, # 8 Exhibit G, # 9 Exhibit H, # 10 Exhibit I, # 11 Exhibit J, # 12 Exhibit K, # 13 Exhibit L, # 14 Exhibit M, # 15 Exhibit N, # 16 Exhibit O, # 17 Exhibit P, # 18 Exhibit Q)(Yip, Elijah) (Entered: 02/19/2010)

02/19/2010 195 Additional Exhibits to 191 Second MOTION for Summary Judgment (Exhibits R-Part 1 and R-Part 2) filed by Mona Watson Clark. (Attachments: # 1 Exhibit R (Part 1), # 2 Exhibit R (Part 2))(Yip, Elijah) (Entered: 02/19/2010)

02/19/2010 196 Additional Exhibits to 191 Second MOTION for Summary Judgment (Exhibits S - LL) filed by Mona Watson Clark. (Attachments: # 1 Exhibit S, # 2 Exhibit T, # 3 Exhibit U, # 4 Exhibit V, # 5 Exhibit W, # 6 Exhibit X, # 7 Exhibit Y, # 8 Exhibit Z, # 9 Exhibit AA, # 10 Exhibit BB, # 11 Exhibit CC, # 12 Exhibit DD, # 13 Exhibit EE, # 14 Exhibit FF, # 15 Exhibit GG, # 16 Exhibit HH, # 17 Exhibit II, # 18 Exhibit JJ, # 19 Exhibit KK, # 20 Exhibit LL, # 21 Certificate of Compliance With Local Rule 7.5, # 22 Certificate of Service)(Yip, Elijah) (Entered: 02/19/2010)

02/19/2010 197 Second MOTION for Summary Judgment Geoffrey J. Klimas appearing for Defendants Internal Revenue Service, United States Department of Justice, United States of America (Attachments: # 1 Statement of Facts, # 2 Memorandum, # 3 Proposed Order, # 4 Certificate of Service, # 5 Certification of Counsel, # 6 Declaration of Beatriz Saiz)(Klimas, Geoffrey) (Entered: 02/19/2010)




























































02/19/2010 198 Additional Exhibits to 197 Second MOTION for Summary Judgment filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Declaration of Carmen Banerjee, # 2 Declaration of Linda Barnes, # 3 Declaration of Tim Christian, # 4 Declaration of Cathy Foss)(Klimas, Geoffrey) (Entered: 02/19/2010)

02/19/2010 199 Additional Exhibits to 197 Second MOTION for Summary Judgment filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Declaration of Grant Kawamoto, # 2 Declaration of Mary Ellen Keys)(Klimas, Geoffrey) (Entered: 02/19/2010)

02/19/2010 200 Additional Exhibits to 197 Second MOTION for Summary Judgment filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Declaration of Rubye McCoy, # 2 Exhibit to McCoy Decl (1 of 2), # 3 Exhibit to McCoy Decl (2 of 2))(Klimas, Geoffrey) (Entered: 02/19/2010)

02/22/2010 ADVISORY ENTRY re entry docket number 197 Second MOTION for Summary Judgment filed by United States Department of Justice, United States of America, Internal Revenue Service was filed incorrectly in this case. The name of the ECF User under whose login and password the document is being electronically filed must correspond to the signature of the attorney signing the ECF filed document. In this instance the ECF Login is Geoffrey Klimas, pleading's signature line is affixed with the /s/ of Beatriz T.Saiz. Refer to: ECF Procedural Order Section 5 Signatures. This filing shall stand; no further action as to this filing is required. (ecs, ) (Entered: 02/22/2010)

02/22/2010 ADVISORY ENTRY re entry docket number 197 Second MOTION for Summary Judgment filed by United States Department of Justice, United States of America, Internal Revenue Service. Filing party is advised in future filings to include after the title of the document (located on the first page of document), the related documents subsequently filed in this document: Defendants' Notice of Second MSJ, Statement of Facts, Memorandum, Proposed order, COS, Certification, Declaration of, Declaration of, Exhibits 1 - ? ), et al. . [ Local Rule 7.1] (ecs, ) (Entered: 02/22/2010)

02/26/2010 201 EO: Status Conference set for 3/11/2010 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. Geoffrey J. Klimas by phone. (JUDGE LESLIE E KOBAYASHI)(wnn, )



03/11/2010 202 EP: Status Conference held on 3/11/2010. Trial date and all deadlines are Vacated. Status Conference set for 5/10/2010 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. (Court Reporter Courtroom 7-No Record) (JUDGE LESLIE E KOBAYASHI)(wnn, )No COS issued for this docket entry (Entered: 03/11/2010)















04/12/2010 203 ORDER REASSIGNING CASE. Case reassigned to MARVIN E. ASPEN for all further proceedings. JUDGE SAMUEL P KING no longer assigned to case PLEASE REFLECT NEW CASE NUMBER CV 06-00544 MEA-LEK ON ALL FURTHER PLEADINGS.. Signed by CHIEF JUDGE SUSAN OKI MOLLWAY on 4/12/10. (emt, )



04/28/2010 204 EO: Status Conference set for 5/11/2010 at 09:00 AM before JUDGE MARVIN E. ASPEN. This will be a telephonic Status Conference. Counsel are to call Leslie Sai-Courtroom Manager-(808) 541-3089 by 5/10/2010 as to the telephone number that they may be reached at to participate by phone. A Order addressing the Dispositive Motions, Trial Date, etc will be forthcoming. ( MARVIN E. ASPEN)(lls, )



04/28/2010 EO: Status Conference set for 5/10/2010 at 09:00 AM before JUDGE LESLIE E. KOBAYASHI is Vacated. (JUDGE LESLIE E KOBAYASHI)(wnn, )



04/28/2010 205 ORDER re 204 EO: Status Conference. Signed by MARVIN E. ASPEN on 4/28/10. ~ In preparation for the May 11, 2010 conference, the parties shall submit a joint letter within fourteen (14) days with the status information as described within this order. To the extent possible, the parties should file a joint, agreed letter addressing these issues. Separate letters may be permitted for matters upon which the parties cannot agree, if needed. The Court is aware that cross-motions for summary judgment have been filed and are not yet fully briefed. As to these motions, response briefs shall be due on Tuesday, May 18, 2010. Reply briefs shall be due on Friday, May 28, 2010. Oral argument is scheduled for August 13, 2010 at 9 a.m. Each party shall have one half-hour to argue their position on the pending cross motions for summary judgment. If additional time is necessary, the party requesting additional time must notify the Court within seven (7) days of this order. Within seven (7) days of this order, the parties must also inform the Court whether the hearings on the cross-motions for summary judgment may be held jointly as scheduled. If not, the parties shall explain why separate arguments on the motions are necessary, if requested. A pretrial conference is scheduled for August 13, 2010 at 11 a.m. The Court will set a trial date at the time of the pretrial conference. Twenty (20) days after our rulings on the pending summary judgment motions, the parties shall submit proposed jury instructions, proposed voir dire questions, a proposed joint statement of the case, and a proposed joint verdict form. At that time, the parties shall also submit any motions in limine, as well as their respective trial briefs, exhibit designations, and deposition excerpt designations. On the date of each of the above filings, the parties shall fax a copy thereof to Judge Aspens chambers (312-554-8515). (ecs, )



04/28/2010 206 NOTICE of Hearing on Motion 197 Defendants Second MOTION for Summary Judgment and 191 Defendants Second MOTION for Summary Judgment set for 8/13/2010 at 09:00 AM before MARVIN E. ASPEN. (lls, )


entry. (Entered: 04/28/2010)

04/28/2010 207 EO: Final Pretrial Conference set for 8/13/2010 at 11:00 AM before MARVIN E. ASPEN. ( MARVIN E. ASPEN)(lls, )



05/10/2010 209 NOTICE of Appearance by Ronald Shigekane on behalf of Mona Watson Clark on behalf of Mona Watson Clark. (Shigekane, Ronald) (Entered: 05/10/2010)

05/10/2010 211 STATUS INFORMATION ( Letter via facsimile to the Judge Aspen, 5/10/2010) by Mona Watson Clark. (ecs, ) (Entered: 05/11/2010)

05/11/2010 210 EP:Status Conference held on 5/11/2010. Court and Counsel participated by Phone. Non Jury Trial is set for 12/13/2010 @9:00 a.m. before Judge Aspen. Regarding Trial related Deadlines-Twenty-One (21) days after this Courts rulings on the pending Cross-Motions (Summary Judgment), the parties shall submit proposed findings of fact and conclusions of law, trial briefs, exhibit designations, and deposition excerpt designations.Length of Trial-5 to 12 Days. (Court Reporter Gloria Bediamol.) ( MARVIN E. ASPEN)(lls, )No COS issued for this docket entry (Entered: 05/11/2010)

05/11/2010 212 ORDER 210 . Signed by MARVIN E. ASPEN on 5/11/10. ~ Oral argument on the pending cross-motions for summary judgment is scheduled for Friday, August 13, 2010 at 9 a.m. Each side will have forty-five (45) minutes in total to argue their position with respect to the cross-motions. As discussed in the telephonic status conference held today, Plaintiff will present the first argument, followed by Defendant. The parties may reserve some of their time for their respective rebuttal arguments. As mentioned in our April 28, 2010 order, a status conference is scheduled for August 13, 2010 at 11 a.m. At that conference, the parties must inform the Court whether their August 25, 2009 pretrial statements 149 & 150 require revision before trial or, in the alternative, if they wish to stand by those prior submissions. If the parties wish to update their pretrial statements, revised statements shall be due twenty-one (21) days after the parties receipt of our rulings on the cross-motions for summary judgment. Similarly, twenty-one (21) days after our rulings on the pending cross-motions, the parties shall submit proposed findings of fact and conclusions of law. At that time, the parties shall also submit any proposed written direct testimony of witnesses, trial briefs, exhibit designations, and deposition excerpt designations. On the date of each of the above filings, the parties shall fax a copy thereof to Judge Aspen's chambers (312-554-8515). Trial in this matter will begin on Monday, December 13, 2010. (ecs, )








05/18/2010 213 MEMORANDUM in Opposition re 197 Second MOTION for Summary Judgment filed by Mona Watson Clark. (Attachments: # 1 Certificate of Compliance With Local Rule 7.5, # 2 Certificate of Service)(Yip, Elijah) (Entered: 05/18/2010)

05/18/2010 214 CONCISE STATEMENT of Facts re 213 Memorandum in Opposition to Motion filed by Mona Watson Clark. (Attachments: # 1 Declaration of Elijah Yip, # 2 Exhibit MM, # 3 Exhibit NN, # 4 Exhibit OO, # 5 Exhibit PP, # 6 Certificate of Compliance with Local Rule 7.5, # 7 Certificate of Service)(Yip, Elijah) (Entered: 05/18/2010)

05/18/2010 215 MEMORANDUM in Opposition re 191 Second MOTION for Summary Judgment filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Certificate of Compliance, # 2 Certificate of Service)(Klimas, Geoffrey) (Entered: 05/18/2010)

05/18/2010 216 CONCISE STATEMENT in Opposition re 191 Second MOTION for Summary Judgment (with Exhibits A-L filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D, # 5 Exhibit E, # 6 Exhibit F, # 7 Exhibit G, # 8 Exhibit H, # 9 Exhibit I, # 10 Exhibit J, # 11 Exhibit K, # 12 Exhibit L)(Klimas, Geoffrey) (Entered: 05/18/2010)

05/18/2010 217 CONCISE STATEMENT in Opposition re 191 Second MOTION for Summary Judgment (with Exhibit M-Y filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Exhibit M, # 2 Exhibit N, # 3 Exhibit O, # 4 Exhibit P, # 5 Exhibit Q, # 6 Exhibit R, # 7 Exhibit S, # 8 Exhibit T, # 9 Exhibit U, # 10 Exhibit V, # 11 Exhibit W, # 12 Exhibit X, # 13 Exhibit Y)(Klimas, Geoffrey) (Entered: 05/18/2010)

05/28/2010 218 REPLY re 197 Second MOTION for Summary Judgment, 200 Additional Exhibits, 199 Additional Exhibits, 198 Additional Exhibits, filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Declaration Declaration of Geoffrey J. Klimas, # 2 Exhibit A, # 3 Certificate of Compliance, # 4 Certificate of Service)(Klimas, Geoffrey) (Entered: 05/28/2010)

05/28/2010 219 REPLY re 191 Second MOTION for Summary Judgment filed by Mona Watson Clark. (Attachments: # 1 Declaration of Elijah Yip, # 2 Declaration of Ronald M. Shigekane, # 3 Declaration of Mark W. Sullivan, # 4 Exhibit 1, # 5 Exhibit QQ, # 6 Exhibit RR, # 7 Exhibit SS, # 8 Exhibit TT, # 9 Exhibit UU, # 10 Exhibit VV, # 11 Exhibit WW, # 12 Exhibit XX, # 13 Exhibit YY, # 14 Exhibit ZZ, # 15 Certificate of Compliance With Local Rule 7.5, # 16 Certificate of Service)(Yip, Elijah) (Entered: 05/28/2010)



































































06/01/2010 CORRECTIVE ENTRY re Certificate of Service in entry docket number 219 Reply Memo in Support of Her Second Motion for Summary Judgment or in the Alternative for Partial Summary Judgment filed by Mona Watson Clark. The Certificate of Service appears to be missing pages. (ecs) . (Entered: 06/01/2010)

06/01/2010 220 AMENDED DOCUMENT by Mona Watson Clark. Amendment to 219 Reply,, Amended Certificate of Service. (Yip, Elijah) (Entered: 06/01/2010)

08/13/2010 221 ORDER. Signed by MARVIN E. ASPEN on 8/13/10. (eps )



08/13/2010 222 EP: Discussion held. 191 DEFENDANTS' SECOND MOTION FOR SUMMARY JUDGMENT is TAKEN UNDER ADVISEMENT. 197 DEFENDANTS' SECOND MOTION FOR SUMMARY JUDGMENT is TAKEN UNDER ADVISEMENT. Final Pretrial Conference held. (No Court Reporter present). Bench Trial currently set for December 13, 2010. Court shall prepare a written order.(Court Reporter Cynthia Fazio) (MARVIN E. ASPEN)(mrf)No COS issued for this docket entry (Entered: 08/13/2010)

08/26/2010 223 SUPPLEMENTAL re 222 Terminate Hearings,, Terminate Motion Deadlines/Hearings (inc F&R), Terminate Motion Deadlines/Hearings (inc F&R), Motion Hearing,, Motions Taken Under Advisement,,,, Pretrial Conference, by Internal Revenue Service, United States Department of Justice Filing Regarding Mootness of FOIA Claims. (Attachments: # 1 Declaration of Mary Ellen Keys, Exhibit A - K # 2 Declaration of Carmen Banerjee)(Klimas, Geoffrey). Text modified to clarify title of document and attachments on 8/27/2010 (ecs, ). (Entered: 08/26/2010)

08/27/2010 ADVISORY ENTRY re entry docket number 223 Supplemental Filing Regarding Mootness of FOIA Claims, filed by United States Department of Justice, Internal Revenue Service. Main document title caption does not include the "Declaration of Mary Ellen Keys" and the "Declaration of Carmen Banerjee". Also, within the Declaration of Mary Ellen Keys are Exhibits A - K, which following CM/ECF procedures should have been attached as individual pdfs. Filing will stand. (ecs, ) (Entered: 08/27/2010)









09/08/2010 224 RESPONSE re 223 Supplement,, Filing Regarding Mootness of FOIA Claims filed by Mona Watson Clark. (Attachments: # 1 Declaration of Mona Clark, # 2 Exhibit A, # 3 Exhibit A 1, # 4 Exhibit A 2, # 5 Exhibit B, # 6 Exhibit C, # 7 Exhibit D, # 8 Exhibit E, # 9 Exhibit F, # 10 Exhibit G, # 11 Exhibit H, # 12 Exhibit I, # 13 Exhibit J, # 14 Exhibit K, # 15 Exhibit L, # 16 Exhibit M, # 17 Exhibit N, # 18 Exhibit O, # 19 Exhibit P, # 20 Exhibit Q, # 21 Exhibit R, # 22 Exhibit S, # 23 Exhibit T, # 24 Exhibit U, # 25 Exhibit V, # 26 Exhibit W, # 27 Exhibit X, # 28 Exhibit Y, # 29 Exhibit Z, # 30 Exhibit AA, # 31 Exhibit BB, # 32 Exhibit CC, # 33 Exhibit DD, # 34 Exhibit EE, # 35 Exhibit FF, # 36 Exhibit GG)(Shigekane, Ronald) (Entered: 09/08/2010)

09/14/2010 225 MEMORANDUM OPINION AND ORDER 191 197 . Signed by MARVIN E. ASPEN on 9/14/2010. ~ For the reasons set forth, we grant summary judgment in favor of Clark on Counts 1 and 2. We further order the IRS to conduct additional NAME searches as explained in section I.B.2(f), on or by October 8, 2010. We grant summary judgment in favor of Defendants on Counts 3 and 4. Trial on Count 5 is scheduled to begin on December 13, 2010 (ecs, )



09/14/2010 226 ORDER. Signed by MARVIN E. ASPEN on 9/14/2010. ~ This order modifies and supercedes where pertinent our scheduling order of August 13, 2010 221 (ecs, )



09/29/2010 227 MOTION to Amend/Correct 225 Order on Motion for Summary Judgment,,,,,,, (Motion for Clarification) Geoffrey J. Klimas appearing for Defendant Internal Revenue Service (Attachments: # 1 Memorandum, # 2 Declaration of Mary Ellen Keys, # 3 Proposed Order)(Klimas, Geoffrey) (Entered: 09/29/2010)

10/01/2010 228 ORDER re 227 re 225 . Signed by MARVIN E. ASPEN on 10/1/10. (eps ) -- Ms. Clark has two (2) days, through Monday, October 4, 2010, to respond to the IRS' pending motion, if she chooses



10/04/2010 229 MEMORANDUM in Opposition to Defendant Internal Revenue Service's Notice of, and Motion for Clarification; re 227 MOTION to Amend/Correct 225 Order on Motion for Summary Judgment,,,,,,, (Motion for Clarification) MOTION to Amend/Correct 225 Order on Motion for Summary Judgment,,,,,,, (Motion for Clarification) filed by Mona Watson Clark. (Attachments: # 1 Declaration of Ronald Shigekane, # 2 Exhibit "A", # 3 Exhibit "B", # 4 Exhibit "C")(Shigekane, Ronald) Modified on 10/5/2010 (ecs, ). (Entered: 10/04/2010)






















































10/04/2010 230 NOTICE of Appearance by Ronald Shigekane on behalf of Mona Watson Clark on behalf of Mona Watson Clark. (Shigekane, Ronald) (Entered: 10/04/2010)

10/05/2010 231 REPLY re 229 Memorandum in Opposition to Motion,, 227 MOTION to Amend/Correct 225 Order on Motion for Summary Judgment,,,,,,, (Motion for Clarification) MOTION to Amend/Correct 225 Order on Motion for Summary Judgment,,,,,,, (Motion for Clarification) filed by Internal Revenue Service. (Klimas, Geoffrey) (Entered: 10/05/2010)

10/05/2010 CORRECTIVE ENTRY re entry docket number 230 Notice of Appearance of Co-Counsel (Mona Watson Clark) was filed incorrectly in this case. Pursuant to Section 5.2 of the "Amended General Order Adopting Electronic Case Filing Procedures," the name of the ECF User under whose login and password the document is being electronically filed must be preceded by "/s/" and typed in the space where the signature otherwise would appear (e.g. /s/John Lawyer). In this instance, as the filing was executed via CM/ECF log-in and password of Ronald Shigekane, the document should also reflect the signature convention "/s/ Ronald Shigekane", but instead reflected the "/s/ Mona Watson Clark". The filing party shall re-submit a corrected filing. (ecs, ) (Entered: 10/05/2010)

10/06/2010 232 MEMORANDUM OPINION AND ORDER re: 227 . Signed by MARVIN E. ASPEN on 10/6/2010. ~ On September 29, 2010, Defendant Internal Revenue Service moved for clarification of our September 14, 2010 summary judgment order. The IRS' motion for clarification is denied. (ecs, )



10/08/2010 233 Designation of Transcripts Re: Daniel Bennett, III. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 234 Designation of Transcripts Re: Dianna Sproat. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 235 Designation of Transcripts Re: Donna Stevenson. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 236 Designation of Transcripts Re: Marise Gerhart. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 237 Designation of Transcripts Re: Garry Johnson. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 238 Designation of Transcripts Re: Gloria Jackson. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)













10/08/2010 239 Designation of Transcripts Re: Debra Barham. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 240 Designation of Transcripts Re: Patricia Malone. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 241 Designation of Transcripts Re: Jacqueline Marts. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 242 Designation of Transcripts Re: Robyn Cabrini. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 243 Designation of Transcripts Re: Wesley Scott. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 244 Designation of Transcripts Re: Grant Kawamoto. filed by Mona Watson Clark. (Attachments: # 1 Exhibit "1")(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 245 TRIAL BRIEF. filed by Mona Watson Clark.(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 246 Witness List. filed by Mona Watson Clark.(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 247 Designation of Transcripts Declaration Testimony of Mark Sullivan. filed by Mona Watson Clark. (Attachments: # 1 Declaration of Mark Sullivan)(Shigekane, Ronald) Modified on 10/12/2010 (ecs, ). (Entered: 10/08/2010)

10/08/2010 248 Proposed Findings of Fact. filed by Mona Watson Clark.(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 249 Witness List. filed by Mona Watson Clark.(Shigekane, Ronald) (Entered: 10/08/2010)

10/08/2010 250 TRIAL BRIEF. filed by United States of America. (Attachments: # 1 Certificate of Service)(Klimas, Geoffrey) (Entered: 10/08/2010)

10/08/2010 251 PRETRIAL MEMORANDUM by United States of America. (Attachments: # 1 Exhibit A: Statement of Agreed Facts, # 2 Certificate of Service)(Klimas, Geoffrey) (Entered: 10/08/2010)











10/14/2010 252 ORDER. Signed by MARVIN E. ASPEN on 10/14/2010. ~ The parties have two weeks, through Friday, October 29, 2010, to file any motions in limine. Additionally, Defendant shall submit its proposed findings of fact and conclusions of law by October 29, 2010. Pursuant to our August 13, 2010 order, Defendant filed a statement of agreed facts.Unless we hear otherwise from Plaintiff, we will assume that these facts are indeed agreed and are the only facts agreed upon by the parties. (ecs, )



10/18/2010 253 MOTION for Sanctions (against Defendants Internal Revenue Service and Department of Justice) - Ronald Shigekane appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Memorandum in Support of Motion, # 2 Declaration of Ronald Shigekane, # 3 Declaration of Mona Watson Clark, # 4 Exhibit "A", # 5 Exhibit "B", # 6 Exhibit "C", # 7 Exhibit "D", # 8 Exhibit "E", # 9 Exhibit "F", # 10 Exhibit "G", # 11 Exhibit "H", # 12 Exhibit "I")(Shigekane, Ronald) Modified on 11/19/2010 (ecs, ). (Entered: 10/18/2010)

10/21/2010 254 ORDER re 253 MOTION for Sanctions. Signed by MARVIN E. ASPEN on 10/21/2010. ~ Defendants have ten (10) days, through Monday, November 1, 2010, to file a response to the pending motion. Clark then has five (5) days, through Monday, November 8, 2010, to file a reply brief, if she so chooses. If the Court needs oral argument on the motion, a hearing will be scheduled to take place during the week of December 13, 2010. (ecs, )



10/29/2010 255 Proposed Findings of Fact. filed by United States of America. (Attachments: # 1 Certificate of Service)(Saiz, Beatriz) (Entered: 10/29/2010)

10/29/2010 256 MOTION to Bifurcate Beatriz T. Saiz appearing for Defendant United States of America (Attachments: # 1 Memorandum, # 2 proposed Order, # 3 Certificate of Service)(Saiz, Beatriz) (Entered: 10/29/2010)

10/29/2010 257 MOTION in Limine to Exclude Testimony Beatriz T. Saiz appearing for Defendant United States of America (Attachments: # 1 Memorandum, # 2 proposed Order, # 3 certificate of service)(Saiz, Beatriz) (Entered: 10/29/2010)

10/29/2010 258 MOTION in Limine to Exclude Testimony of Mark Sullivan Geoffrey J. Klimas appearing for Defendant United States of America (Attachments: # 1 Memorandum, # 2 Exhibit A, # 3 proposed Order)(Klimas, Geoffrey) (Entered: 10/29/2010)
























11/01/2010 259 ORDER re 256 , 257 , 258 . Signed by MARVIN E. ASPEN on 11/1/2010. ~ Re: Defendants' three motions filed on October 29, 2010: (1) Motion to Bifurcate (Dkt. No. 256); (2) Motion in Limine to Exclude Testimony (Dkt. No. 257); and (3) Motion in Limine to Exclude Testimony of Mark Sullivan (Dkt. No. 258). Plaintiff has three days, through Thursday, November 4, 2010, to file a response to these pending motions. Defendants also then have three days, through Monday, November 8, 2010, to file reply briefs, if they so choose. (ecs, )



11/01/2010 260 MEMORANDUM in Opposition re 253 MOTION for Sanctions filed by United States of America. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Klimas Declaration, # 4 Keys Declaration and Exhibits)(Klimas, Geoffrey) (Entered: 11/01/2010)

11/02/2010 ADVISORY ENTRY - Attachment #4 (Keys Declaration and Exhibits) in entry docket number 260 Memorandum in Opposition to Motion In Limine filed by United States of America - pages 42 and 44 appear to be blank pages (ecs, ). (Entered: 11/02/2010)

11/03/2010 261 NOTICE by United States of America re Advisory Entry, 260 Memorandum in Opposition to Motion United States of America. (Saiz, Beatriz) (Entered: 11/03/2010)

11/04/2010 262 MEMORANDUM in Opposition re 256 MOTION to Bifurcate and Certificate of Service filed by Mona Watson Clark. (Attachments: # 1 Exhibit "A")(Shigekane, Ronald) (Entered: 11/04/2010)

11/04/2010 263 MEMORANDUM in Opposition to Defendant's 257 Motion to Exclude Testimony filed by Mona Watson Clark. (Shigekane, Ronald) Link to motion created on 11/5/2010 (ecs, ). (Entered: 11/04/2010)

11/04/2010 264 MEMORANDUM in Opposition Defendant's 258 Motion to Exclude Testimony of Mark Sullivan filed by Mona Watson Clark. (Attachments: # 1 Exhibit A)(Shigekane, Ronald) link created on 11/5/2010 (ecs, ). (Entered: 11/04/2010)

11/05/2010 ADVISORY ENTRY. The entry docket number 263 Memorandum in Opposition to Motion to Exclude Testimony and 264 Memorandum in Opposition to Motion to Exclude Testimony of Mark Sullivan filed by Mona Watson Clark was not linked to the underlying motion. The filing party is instructed to follow the prompts of this event to link to the appropriate pleadings in future filings. The Memorandums in Opposition have been linked to the appropriate motion by the Clerk's Office. (ecs, ) (Entered: 11/05/2010)

11/08/2010 265 REPLY re 256 MOTION to Bifurcate, 262 Memorandum in Opposition to Motion filed by United States of America. (Saiz, Beatriz) (Entered: 11/08/2010)




















11/08/2010 266 REPLY re 263 Memorandum in Opposition to Motion, 257 MOTION in Limine to Exclude Testimony and Certificate of Service filed by United States of America. (Saiz, Beatriz) (Entered: 11/08/2010)

11/08/2010 267 Errata re 258 MOTION in Limine to Exclude Testimony of Mark Sullivan. (Attachments: # 1 Exhibit A)(Klimas, Geoffrey) (Entered: 11/08/2010)

11/08/2010 268 REPLY re 267 Errata, 258 MOTION in Limine to Exclude Testimony of Mark Sullivan, 264 Memorandum in Opposition to Motion filed by United States of America. (Klimas, Geoffrey) (Entered: 11/08/2010)

11/08/2010 269 REPLY re 253 MOTION for Sanctions ; Certificate of Service filed by Mona Watson Clark. (Shigekane, Ronald) (Entered: 11/08/2010)

11/10/2010 270 ORDER re 258 MOTION in Limine to Exclude Testimony of Mark Sullivan and 257 MOTION in Limine to Exclude Testimony. Signed by MARVIN E. ASPEN on 11/10/2010. ~ Due on or by Friday,

November 12, 2010. (ecs, )



11/12/2010 271 Designation of Transcripts Second Declaration Testimony of Mark Sullivan. filed by Mona Watson Clark. (Attachments: # 1 Declaration of Mark Sullivan, # 2 Exhibit 1, # 3 Exhibit 2)(Shigekane, Ronald) (Entered: 11/12/2010)

11/12/2010 272 Exhibit List and Certificate of Service. filed by Mona Watson Clark. (Attachments: # 1 Main Document Exhibit List)(Shigekane, Ronald) (Entered: 11/12/2010)

11/16/2010 273 Second MOTION for Sanctions (against Defendants Internal Revenue Service and Department of Justice for discovery abuses and for Continuance of Trial Ronald Shigekane appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Memorandum in Support of Motion, # 2 Declaration of Mona Watson Clark, # 3 Declaration of Ronald Shigekane, # 4 Exhibit A, # 5 Exhibit B, # 6 Exhibit C, # 7 Exhibit D, # 8 Exhibit E, # 9 Exhibit F, # 10 Exhibit G, # 11 Exhibit H, # 12 Exhibit I, # 13 Exhibit J, # 14 Exhibit K, # 15 Exhibit L, # 16 Exhibit M)(Shigekane, Ronald) Modified on 11/19/2010 (ecs, ). (Entered: 11/16/2010)































11/18/2010 274 ORDER re 273 - Second MOTION for Sanctions and for Continuance of Trial. Signed by MARVIN E. ASPEN on 11/18/2010. ~ As for the request for sanctions, we order Defendants to respond to the pending motion by Tuesday, November 23, 2010. No reply will be necessary. If the Court requires oral argument on the motion, a hearing will be scheduled to take place during the week of December 13, 2010. With respect to Clark's request for a continuance from the December 13, 2010 trial date, the motion is denied. However, in the event that further discovery is ordered but remains outstanding at the time of trial, we will recess and continue the trial to allow Clark to complete the presentation of her case at a later date. The trial and hearing, if need be, on the motions for sanctions, will commence as scheduled on December 13, 2010. (ecs, )


entry Modified on 11/23/2010 (ecs, ). Modified on 11/23/2010 (ecs, ). (Entered: 11/18/2010)

11/18/2010 275 MEMORANDUM OPINION AND ORDER re: 256 Motion to Bifurcate. Signed by MARVIN E. ASPEN on 11/18/2010. ~ For the reasons set forth, we deny the United States motion for bifurcation. (ecs, )



11/19/2010 276 MEMORANDUM OPINION AND ORDER Re: 257 , 258 . Signed by MARVIN E. ASPEN on 11/19/2010. ~ ...we grant both motions in part, and deny them in part. As for the 257 Motion to Exclude Testimony, we hold that Clark may not introduce evidence concerning her previously-dismissed FOIA claims or Defendants' alleged discovery misconduct to prove her case for punitive damages under § 7431. She also may not introduce evidence attempting to prove that any unlawful disclosures occurred prior to the refund request in 1988. The motion is denied in all other respects. As for the 258 Motion to Exclude Testimony of Mark Sullivan, we grant the request to bar Sullivans testimony that the alleged disclosures were unauthorized. We otherwise deny the motion. It is so ordered. (ecs, )



11/23/2010 277 MEMORANDUM in Opposition re 273 Second MOTION for Sanctions and for Continuance of Trial (with Redacted Declarations) filed by Internal Revenue Service, United States Department of Justice, United States of America. (Attachments: # 1 Declaration of Geoffrey J. Klimas, # 2 Declaration of Mary Ellen Keys, Exh A-F, # 3 Exhibit A, # 4 Exhibit B)(Klimas, Geoffrey) Modified on 11/24/2010 (ecs, ). (Entered: 11/23/2010)

11/24/2010 278 OBJECTION re 272 Exhibit List filed by United States of America. (Saiz, Beatriz) (Entered: 11/24/2010)













11/30/2010 279 TRANSCRIPT of Proceedings ( 191 PLTFF'S SECOND M/SJ; 197 DEFTS' SECOND M/SJ) held on 8/13/10 - before Judge MARVIN E. ASPEN. Court Reporter Cynthia Fazio, Telephone number 808.533.0102. Transcript may be viewed at the court public terminal or ordered through the Court Reporter before the deadline for Release of Transcript. Remote availability of electronic transcripts is regulated by FRCP 5.2(a),FRCrP 49.1(a) and FRBP 9037(a) Redaction Request due 12/20/2010. Redacted Transcript Deadline set for 12/28/2010. Release of Transcript Restriction set for 2/25/2011. (43 pp.) ([email protected]) (Entered: 11/30/2010)

11/30/2010 280 ORDER re 272 Exhibit List 278 Objection to Plaintiff's Exhibit List . Signed by MARVIN E. ASPEN on 11/30/2010. ~ We received the United States' Objections to Plaintiff's Exhibit List, which was filed November 24, 2010 but never directed to chambers for our review. (Dkt. No. 278.) In light of the numerous general objections presented by the United States, we refer this matter to Magistrate Judge Kobayashi. We order the parties to forthwith present these issues to her. We also strongly encourage the parties to work together to resolve this matter informally, if at all possible. (ecs, )



12/01/2010 281 EO: Discovery Conference set for 12/7/2010 at 09:00 AM before JUDGE LESLIE E KOBAYASHI. (JUDGE LESLIE E KOBAYASHI)(wnn, )






12/07/2010 283 ORDER 277 . Signed by MARVIN E. ASPEN on 12/07/2010. ~ In their response to Plaintiff's Second Motion for Sanctions, Defendants expressed their willingness to allow us to review the pertinent NAME search results in camera. (Defs.' Opp'n at 11, 15, Dkt. No. 277.) We wish to review these results, and we ask Defendants to bring them when they appear for trial on Monday, December 13, 2010. It is so ordered. (ecs, )








12/07/2010 284 EO: Non Jury Trial is set for the week of December 13, 2010 through December 17, 2010 before the Honorable Marvin E. Aspen. The Non Jury Trial will take place in the Courtroom Aha Nonoi located on the Fourth Floor of the U.S. Courthouse Building in Honolulu, Hawaii. The following listed Individuals and Attorneys of record are authorized to bring into the courthouse laptops, I pads and their individual Cell Phones/PDAs. The sole purpose of using the devices is in connection with case-related proceedings in this case. No device may disrupt court proceedings.Cell phones are always to be turned off in the Courtroom. The use of Cell Phones shall not take place in the Fourth Floor Lobby Area and phones may be used by the Witness Rooms and the areas in front of the restrooms on the Fourth Floor.List of Individuals and Attorneys: Mona Clark, Geoffrey Klimas, Beatriz Saizand Ronald Shigekane. ( MARVIN E. ASPEN)(lls, )



12/07/2010 285 EO:Non Jury Trial is set for 12/13/2010 starting at 8:30 a.m. before Judge Marvin Aspen in the U.S. Courthouse Building in Honolulu, Hawaii. Judge Aspen, Secretary Linda Surprenant and LawClerk Christopher Wells are a Visiting Judge and Staff in the District of Hawaii. The Courtroom Manager assigned to assist Judge Aspen with this Trial is Leslie Sai. Ms Sai may be reached at (808) 541-3089 or by E-Mail: [email protected]. Trial Exhibits in the District of Hawaii are placed in Three Ring Binders and Tabbed. Counsel should provide the Original and Two Copies of the Trial Exhibits on the first day of Trial on 12/13/2010. Regarding Video Conference Arrangements as to Witnesses to testify at Trial by Video Conference shall be made through Mark Afuso of the Clerks' Office IT Section. Mr. Afuso may be contacted at (808) 541-1895 or (808) 782-6548. ( MARVIN E. ASPEN)(lls, )



12/13/2010 286 EP:Non Jury Trial (1st Day) held on 12/13/2010. Plaintiff Mona W. Clark is present.Opening Statements on behalf of the Plaintiff and the DefendantPlaintiff Witness-Mona W. Clark-CST.Plaintiffs Exhibits 1 through 38 and 40 through 55, 57, 59 through 69, 71, 79 through 84, 87, 89 through 92, 95 through 97, 99 through 100-Admitted. (Tentatively) Defendants Exhibits A through R-Admitted. (Tentatively) Non Jury Trial (2nd Day) set for 12/14/2010 at 09:00 AM before MARVIN E. ASPEN. (Court Reporter Katherine Eismann.) ( MARVIN E. ASPEN)(lls, )No COS issued for this docket entry (Entered: 12/13/2010)

12/14/2010 287 EP:Non Jury Trial (2nd Day)-Plaintiff Mona W. Clark is present.Plaintiff Witness: Mark Sullivan (Plaintiffs Expert Witness)-CST by Video Conference.Post-Trial Briefing Schedule:Defendants Post-Trial Memorandum regarding Objections to Plaintiffs Exhibits, etc. to be filed by December 30, 2010. Reply Memorandum by the Plaintiff is to be filed on January 10, 2011.Memorandum to be filed by February 14, 2011 regarding Closing Arguments and Proposed Findings Facts Conclusion of Law. Reply Memorandum to be filed by February 28, 2011. Non Jury Trial (3rd Day) set for 12/15/2010 at 08:30 AM before MARVIN E. ASPEN. (Court Reporter Katherine Eismann.) ( MARVIN E. ASPEN)(lls, )No COS issued for this docket entry (Entered: 12/15/2010)

12/15/2010 288 EP: Non Jury Trial (3rd Day) held on 12/15/2010. -Plaintiff Mona W. Clark is present.Defendant (Government) Witnesses: Patricia Malone-CST by Video Conference, Jacqueline Marts-CST by Video Conference and Debra Barham-CST by Video Conference.Non Jury Trial (4th Day) 12/16/2010 at 11:00AM before MARVIN E. ASPEN. (Court Reporter Katherine Eismann.) ( MARVIN E. ASPEN)(lls, )No COS issued for this docket entry (Entered: 12/16/2010)

12/16/2010 289 EP: Non Jury Trial (4th Day)held on 12/16/2010. Defendant (Government) Witnesses: Wesley Scott-CST by Video Conference.All Evidence and Testimony are hereby completed on behalf of the Plaintiff and the Defendant.Closing Arguments. Counsel will also be filing Memorandum Re Closing ArgumentsBriefing Schedule:Memorandum addressing Exhibits, Declarations and Depositions as to what the Court should consider as to these matters is to be filed by 12/30/2011.Memorandum addressing Objections to the Memorandum filed on 12/30/2011 to be filed by 1/13/2011.Reply Memorandum to be filed by 1/27/2011.Memorandum Re: Closing Arguments and Proposed FFCL to be filed by 3/3/2011.Reply Memorandum to be filed by 3/28/2011.This matter will be under submission as of 3/28/2011. (Court Reporter Katherine Eismann.) ( MARVIN E. ASPEN)(lls, )No COS issued for this docket entry Modified on 4/5/2011 (ecs, ). (Entered: 12/17/2010)

12/16/2010 290 [TRIAL] United States'Exhibit List. filed by Internal Revenue Service, United States Department of Justice, United States of America.(ecs, ) (Entered: 12/18/2010)

12/16/2010 291 [TRIAL] Plaintiff's Exhibit List - filed by Mona Watson Clark.(ecs, ) (Entered: 12/18/2010)

12/16/2010 292 [TRIAL] Plaintiff Mona Watson Clark's AMENDED TRIAL Witness List - filed by Mona Watson Clark.(ecs, ) (Entered: 12/18/2010)

12/29/2010 293 TRANSCRIPT of Proceedings, Non-Jury Trial, Day 1, held on December 13, 2010, - before Visiting Judge Marvin E. Aspen. Court Reporter Katherine Eismann, Telephone number (808)554-5652. Transcript may be viewed at the court public terminal or ordered through the Court Reporter before the deadline for Release of Transcript. Remote availability of electronic transcripts is regulated by FRCP 5.2(a),FRCrP 49.1(a) and FRBP 9037(a) Redaction Request due 1/18/2011. Redacted Transcript Deadline set for 1/26/2011. Release of Transcript Restriction set for 3/28/2011. (110 pp.) ([email protected]) (Entered: 12/29/2010)




12/30/2010 297 MEMORANDUM Regarding Trial Exhibits filed by Mona Watson Clark. (Attachments: # 1 Exhibit "A")(Shigekane, Ronald) (Entered: 12/30/2010)

12/30/2010 298 MEMORANDUM Regarding Evidence that the Court Should Consider filed by United States of America. (Klimas, Geoffrey) (Entered: 12/30/2010)


01/07/2011 299 MEMORANDUM OPINION AND ORDER: re 253 , 273 .. Signed by MARVIN E. ASPEN on 1/7/11. (eps ) -- ... finding no bad faith, or prejudice to Clark, under these circumstances and decline to sanction Defendants



01/13/2011 307 MEMORANDUM in Support of Objections to Plaintiff's Evidence filed by United States of America. (Saiz, Beatriz) 278 Link created on 1/14/2011 (ecs, ). (Entered: 01/13/2011)

03/03/2011 308 Proposed Findings of Fact. filed by United States of America. (Attachments: # 1 Certificate of Service)(Saiz, Beatriz) (Entered: 03/03/2011)

03/03/2011 309 TRIAL BRIEF (Post-Trial Closing Memorandum). filed by United States of America. (Attachments: # 1 Certificate of Compliance with Local Rule 7.5, # 2 Certificate of Service)(Klimas, Geoffrey) (Entered: 03/03/2011)

03/03/2011 310 TRIAL BRIEF Closing Memorandum. filed by Mona Watson Clark. (Attachments: # 1 Attachment Index, # 2 Attachment pgs. 1-38, # 3 Attachment pgs. 39-85, # 4 Attachment pgs. 86-140, # 5 Attachment pgs. 141-195, # 6 Page Length Certification, # 7 Certificate of Service)(Shigekane, Ronald) (Entered: 03/03/2011)

03/03/2011 311 Proposed Findings of Fact. filed by Mona Watson Clark.(Shigekane, Ronald) (Entered: 03/03/2011)

03/04/2011 ADVISORY ENTRY (Document need not be re-filed). Incorrect Judge initials "SPK" reflected with case number 06-00544 - Plaintiff's Closing Memorandum, docket entry number 310 , and Plaintiff's Post-Trial Proposed Findings of Fact and Conclusions of Law, docket entry number 311 . With reference to the April 12, 2010 "ORDER REASSIGNING CASE," docket entry number 203 , the case was reassigned from Judge Samuel P. King to Judge Marvin E. Aspen. Please reflect case number CV 06-00544-MEA-LEK on all further pleadings. (afc) (Entered: 03/04/2011)

03/21/2011 312 NOTICE of Case Reassignment; Magistrate Judge Richard L. Puglisi is now the assigned Magistrate Judge to this case. Please reflect new case number CV 06-00544 MEA-RLP on all further pleadings. (gab, )



03/28/2011 313 RESPONSE re 311 Proposed Findings of Fact filed by United States of America. (Attachments: # 1 certificate of service)(Saiz, Beatriz) (Entered: 03/28/2011)



















03/28/2011 314 RESPONSE re 310 Trial Brief, filed by United States of America. (Attachments: # 1 Certificate of Compliance with Local Rule 7.5, # 2 Certificate of Service)(Klimas, Geoffrey) (Entered: 03/28/2011)

03/28/2011 315 RESPONSE re 309 Trial Brief , United States' Closing Memorandum; Certificate of Service filed by Mona Watson Clark. (Shigekane, Ronald) (Entered: 03/28/2011)

04/19/2011 316 MOTION for Recusal and Certificate of Service Ronald Shigekane appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Memorandum in Support of Motion, # 2 Declaration of Mona Clark, # 3 Exhibit A, # 4 Exhibit B, # 5 Exhibit C, # 6 Exhibit D, # 7 Exhibit E, # 8 Exhibit F, # 9 Exhibit G, # 10 Exhibit H, # 11 Exhibit I, # 12 Exhibit J, # 13 Exhibit K)(Shigekane, Ronald) (Entered: 04/19/2011)

04/25/2011 317 NOTICE of Hearing on Motion. Hearing on 316 Plaintiff Mona Watson Clark's Motion for Recusal is set for 6/9/2011 at 09:30 AM in Courtroom 6 before JUDGE RICHARD L. PUGLISI. (mrf)



04/28/2011 318 EO: 316 Plaintiff's Motion for Recusal set for hearing on 6/9/2011 before Judge Puglisi is hereby vacated. An Order will be issued by Judge Aspen on 4/28/2011 addressing the Motion for Recusal. ( MARVIN E. ASPEN)(lls, )



04/28/2011 319 ORDER re 316 MOTION for Recusal . Signed by MARVIN E. ASPEN on 4/28/2011. (Attachments: # 1 Declaration of Marvin E. Aspen) ~ I have the authority and responsibility to decide this § 455 motion personally. I also have the option of transferring this motion to the Chief Judge for decision or for reassignment to another district judge for decision, at her discretion. I am so ordering herewith. (ecs, )


entry. Copies of Motion routed to Chief Judge by CRM. (Entered: 04/28/2011)

05/02/2011 320 ORDER DENYING MOTION FOR RECUSAL 316 - Signed by CHIEF JUDGE SUSAN OKI MOLLWAY on 5/2/11. ~ Grounds for disqualification are not present in this case. The motion is DENIED. (Attachments: # 1 Exhibit A) (emt, )


entry Modified (text added) on 5/24/2011 (ecs, ). (Entered: 05/02/2011)
























05/31/2011 321 NOTICE by Mona Watson Clark NOTICE OF WITHDRAWAL OF JEFFREY S. PORTNOY, ELIJAH YIP, AND CADES SCHUTTE LLP AS COUNSEL FOR PLAINTIFF Mona Watson Clark. (Attachments: # 1 Certificate of Service)(Yip, Elijah) (Entered: 05/31/2011)

07/05/2011 322 NOTICE of Appearance by Mona Watson Clark on behalf of Mona Watson Clark on behalf of Mona Watson Clark. (Clark, Mona) (Entered: 07/05/2011)

07/05/2011 323 MOTION for Reconsideration re 316 MOTION for Recusal and Certificate of Service , MOTION for Recusal and Reconsideration of 320 Order Denying Motion for Recusal dated April 19, 2011 - Mona Watson Clark appearing for Plaintiff Mona Watson Clark (Clark, Mona) Modified (text added, link created) on 7/8/2011 (ecs, ). (Entered: 07/05/2011)

07/05/2011 ADVISORY NOTICE re docket entry number 323 MOTION for Reconsideration re MOTION for Recusal and Reconsideration filed by Mona Watson Clark. Please be advised that the filing party has contacted the Clerk's office in regards to the electronic transmission of the document. Because of the various attachments and file-size limitations, the document will be transmitted in separate ECF filings. (afc) (Entered: 07/05/2011)

07/05/2011 324 MEMORANDUM IN SUPPORT of Motion for Reconsideration re 323 MOTION for Reconsideration re 316 MOTION for Recusal and Certificate of Service MOTION for Recusal and Reconsideration, MOTION for Recusal Mona Watson Clark appearing for Plaintiff Mona Watson Clark (Attachments: # 1 Supplement Cert of Compliance, # 2 Supplement Cert of Counsel)(Clark, Mona) Modified on 7/5/2011 - terminating as a motion and editing text (bbb, ). (Entered: 07/05/2011)

07/05/2011 325 AFFIDAVIT in Support re 323 MOTION for Reconsideration re 316 MOTION for Recusal and Certificate of Service MOTION for Recusal and Reconsideration, 324 MOTION for Reconsideration re 323 MOTION for Reconsideration re 316 MOTION for Recusal and Certificate of Service MOTION for Recusal and Reconsideration MOTION for Recusal MOTION for Reconsideration re 323 MOTION for Reconsideration re 316 MOTION for Recusal and Certificate of Service MOTION for Recusal and Reconsideration filed by Mona Watson Clark. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C, # 4 Exhibit D, # 5 Exhibit E, # 6 Exhibit F, # 7 Exhibit G, # 8 Exhibit H, # 9 Exhibit I, # 10 Exhibit J, # 11 Exhibit K, # 12 Exhibit L, # 13 Exhibit M, # 14 Exhibit N)(Clark, Mona) (Entered: 07/05/2011)

07/05/2011 326 Additional Exhibits to 325 Affidavit in Support of Motion,,, filed by Mona Watson Clark. (Attachments: # 1 Exhibit O, # 2 Exhibit P, # 3 Exhibit Q, # 4 Exhibit R, # 5 Exhibit S, # 6 Exhibit T, # 7 Exhibit U, # 8 Exhibit V, # 9 Exhibit W, # 10 Exhibit X, # 11 Exhibit Y, # 12 Exhibit Z)(Clark, Mona) (Entered: 07/05/2011)











































07/05/2011 327 Additional Exhibits to 325 Affidavit in Support of Motion,,, filed by Mona Watson Clark. (Attachments: # 1 Exhibit AA, # 2 Exhibit BB, # 3 Exhibit CC, # 4 Exhibit DD, # 5 Exhibit EE, # 6 Exhibit FF, # 7 Exhibit GG, # 8 Exhibit HH, # 9 Exhibit II PT 1, # 10 Exhibit II PT 2, # 11 Exhibit II PT 3, # 12 Exhibit II PT 4)(Clark, Mona) (Entered: 07/05/2011)

07/05/2011 328 Additional Exhibits to 325 Affidavit in Support of Motion,,, filed by Mona Watson Clark. (Attachments: # 1 Exhibit JJ, # 2 Exhibit KK, # 3 Exhibit LL, # 4 Exhibit MM, # 5 Exhibit NN, # 6 Exhibit OO, # 7 Exhibit PP, # 8 Exhibit QQ, # 9 Exhibit RR, # 10 Exhibit SS, # 11 Exhibit TT, # 12 Exhibit UU, # 13 Exhibit VV, # 14 Exhibit WW, # 15 Exhibit XX)(Clark, Mona) (Entered: 07/05/2011)

07/05/2011 329 CERTIFICATE OF SERVICE by Mona Watson Clark re 324 MOTION for Reconsideration re 323 MOTION for Reconsideration re 316 MOTION for Recusal and Certificate of Service MOTION for Recusal and Reconsideration MOTION for Recusal MOTION for Reconsideration re 323 MOTION for Reconsideration re 316 MOTION for Recusal and Certificate of Service MOTION for Recusal and Reconsideration, 323 MOTION for Reconsideration re 316 MOTION for Recusal and Certificate of Service MOTION for Recusal and Reconsideration, 325 Affidavit in Support of Motion,,, 326 Additional Exhibits, 328 Additional Exhibits, 327 Additional Exhibits, (Clark, Mona) (Entered: 07/05/2011)

07/14/2011 331 ORDER DENYING MOTION FOR RECUSAL AND FOR RECONSIDERATION OF ORDER DENYING MOTION FOR RECUSAL DATED APRIL 19, 2011 323 - Signed by CHIEF JUDGE SUSAN OKI MOLLWAY on 7/14/11. (emt, )

CERTIFICATE OF SERVICEParticipants registered to receive electronic notifications received this document electronically at the e-mail address listed on the Notice of Electronic Filing (NEF). Participants not registered to receive electronic notifications were served by first class mail on the date of this docket entry Modified on 7/14/2011 ~ A copy of this order has been served by first class mail to Mona Watson Clark at 4350 Kai Ikena Dr., Kalaheo,

HI 96741, the addressed referenced on the docket sheet. (emt, ). (Entered: 07/14/2011)

07/26/2011 332 MEMORANDUM OF FINDINGS OF FACT AND CONCLUSIONS OF LAW. Signed by MARVIN E. ASPEN on 7/26/2011. ~ On December 16, 2010, we concluded a four-day bench trial on Plaintiff Mona Watson Clark's only remaining claim, Count V of her first amended complaint. In Count V, Plaintiff alleged that the Defendant, the Internal Revenue Service , made unauthorized disclosures of tax return information pertaining to her great uncle's estate. Plaintiff is a beneficiary and the current executor of the estate. *Based on our findings of fact, we conclude that Plaintiff failed to bring her claim within the time allotted by the applicable statute of limitations. Because the statute of limitations is jurisdictional, we have no jurisdiction to rule on the merits of Plaintiff's claim. In the event we have jurisdiction, we conclude that Plaintiff has failed to meet her burden of proof and judgment for the IRS is appropriate. Plaintiff's claim pursuant to 26 U.S.C. § 7431 is dismissed for lack of subject matter jurisdiction. All other claims having been resolved, this case is terminated. (ecs, )


entry Modified on 7/26/2011: Mona Watson Clark ([email protected]) was also served via nef (bcc) and through counsel. (ecs, ). Modified on 7/26/2011 (ecs, ). (Entered: 07/26/2011)










































07/26/2011 333 JUDGMENT in a Civil Case. Signed by S. Beitia, Clerk/ E. Sakoda, Deputy Clerk on 7/26/2011. (ecs, )

CERTIFICATE OF SERVICEParticipants registered to receive electronic notifications received this document electronically at the e-mail address listed on the Notice of

Electronic Filing (NEF). (Entered: 07/26/2011)

08/09/2011 334 BILL OF COSTS by United States of America. (Attachments: # 1 Exhibit A, # 2 Memorandum in Support of Bill of Costs, # 3 Declaration of Geoffrey J. Klimas, # 4 Certificate of Service)(Klimas, Geoffrey) (Entered: 08/09/2011)

08/23/2011 335 NOTICE by United States of America re 334 BILL OF COSTS by United States of America No Objection Filed by Plaintiff United States of America. (Attachments: # 1 Certificate of Service)(Klimas, Geoffrey) (Entered: 08/23/2011)

08/23/2011 336 EO: Re-Bill of Costs 334 by United States of America filed on 8/9/2011-Briefing Schedule is as follows: Plaintiff has until 8/31/2011 torespond to the Bill of Costs and the Defendant Internal RevenueService has until 9/6/2011 to file a reply. ( MARVIN E. ASPEN)(lls, )



08/26/2011 337 NOTICE by Mona Watson Clark Notice of Withdrawal of Ronald Shigekane and Ayabe, Chong, Nishimoto, Sia & Nakamura as Counsel for Plaintiff; Certificate of Service Mona Watson Clark. (Shigekane, Ronald) (Entered: 08/26/2011)

09/12/2011 338 MEMORANDUM OPINION AND ORDER 334 . Signed by MARVIN E. ASPEN on 9/12/2011. ~ ... we hereby order the Clerk of the Court to tax Plaintiff for the IRS' costs in the amount of $5,181.24. (ecs, )



09/12/2011 339 Costs Taxed in amount of $ 5,181.24 against Plaintiff Mona Watson Clark. (ecs, ) (Entered: 09/12/2011)

09/23/2011 340 NOTICE OF APPEAL as to 333 Clerk's Judgment, by Internal Revenue Service, United States of America. (Attachments: # 1 Representation Statement, # 2 Certificate of Service)(Klimas, Geoffrey) Modified on 9/27/2011 [USCA 11-17271] (ecs, ). (Entered: 09/23/2011)












09/23/2011 341 NOTICE OF APPEAL as to 319 Order,,, 221 Order, 252 Order,,, 332 Memorandum & Opinion,,,,,, 254 Order,,, 299 Memorandum & Opinion, Terminate Motions, Terminate Motion Deadlines/Hearings (inc F&R),,, Terminate Motion Deadlines/Hearings (inc F&R),,, Terminate Motion Deadlines/Hearings (inc F&R), 276 Order on Motion in Limine,,,,,,,,, 338 Order on Motion for Bill of Costs,, 320 Order on Motion for Recusal,, 274 Order,,,,, 333 Clerk's Judgment, 259 Order,,, 25 Order on Motion to Dismiss, 225 Order on Motion for Summary Judgment,,,,,,, 270 Order,, 331 Order on Motion for Reconsideration, Order on Motion for Recusal,,,,,, 283 Order,,, 203 Order Reassigning Case,, by Mona Watson Clark. (Attachments: # 1 Representation Statement)(Clark, Mona) [USCA 11-17271] [11-17311] Modified on 9/27/2011 (ecs, ). Modified on 9/28/2011 (ecs, ). (Entered: 09/23/2011)

09/23/2011 342 USCA Case Number 11-17271 for 340 Notice of Appeal filed by United States of America, Internal Revenue Service and 341 Notice of Appeal filed by Mona Watson Clark. (Attachments: # 1 Info - After opening a case - counseled cases, # 2 Info - After opening a case - Pro Se appellants)(ecs, )


entry Modified on 9/28/2011 (ecs, ). (Entered: 09/27/2011)

09/23/2011 343 USCA Time Schedule Order as to 340 Notice of Appeal, filed by United States of America, Internal Revenue Service and 341 Notice of Appeal filed by Mona Watson Clark. [USCA 11-17271] (ecs, )



09/26/2011 345 USCA Appeal Fees received $ 455 receipt number HI0001145 re 341 Notice of Appeal filed by Mona Watson Clark (ecs, )No COS issued for this docket entry (Entered: 09/27/2011)

09/27/2011 344 Attorney Appeal Packet - Rule 3(d) FRAP letter re 340 Notice of Appeal and 341 Notice of Appeal, (Attachments: # 1 Civil Appeal Packet, # 2 Docket sheet, # 3 Notice of Appeal - IRS, # 4 Notice of Appeal - Clark)(ecs, )



09/28/2011 346 USCA Case Number 11-17311 for 341 Notice of Appeal filed by Mona Watson Clark. (ecs, )



09/28/2011 347 USCA Scheduling Order as to 340 Notice of Appeal 11-17271, filed by United States of America, Internal Revenue Service and 341 Notice of Appeal 11-17311 filed by Mona Watson Clark. ~ This order vacates all brief due dates set by




































previously issued time schedule orders [docket 343]. The parties shall meet the following cross appeal time schedule. (ecs, )



09/28/2011 348 Attorney Appeal Packet with Rule 3(d)FRAP letter re 341 Notice of Appeal, (Attachments: # 1 Docket Sheet through 9/28, # 2 Appeal Packet - Instructions/Forms)(ecs, )



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