Zirin Tax Company, Inc. et al v. The United States of America
| Zirin Tax Company, Inc. doing business as Steven-Louis Income Tax Centers, The Holtz Group, Inc. and Steven A. Holtz |
| United States of America |
| 1:2024cv01511 |
| February 28, 2024 |
| US District Court for the Eastern District of New York |
| Marcia M Henry |
| Natasha C Merle |
| Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision |
| 05 U.S.C. § 551 Administrative Procedure Act |
| None |
Docket Report
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ORDER re #19 Motion for Pre Motion Conference by United States of America -- The Court has reviewed defendant's pre-motion letter concerning its anticipated motion to dismiss and has determined that a pre-motion conference is not necessary. The motion shall be briefed as follows: defendant's motion is due on or before May 29, 2024; plaintiffs' opposition to defendant's motion is due on or before June 28, 2024; and defendant's reply, if any, is due on or before July 8, 2024. As a courtesy to the Court, the parties are encouraged not to file their motion papers and submit courtesy copies until the motion has been fully briefed, unless doing so might cause a party to miss a statutory deadline. See Rule III.B.2 this Court's Individual Practice Rules. Ordered by Judge Natasha C. Merle on 4/26/2024. (ERB)
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| Filing 19 Letter MOTION for pre motion conference relating to anticipated motion under Fed. R. Civ. P. 12 to dismiss the Complaint by United States of America. (Heston, Anderson) |
| Filing 18 TRIAL BRIEF Post-Hearing Brief on Motion for Preliminary Injunction by Steven A. Holtz, The Holtz Group, Inc., Zirin Tax Company, Inc. (Attachments: #1 Exhibit IRS Notification 11-26, #2 Exhibit FAQ re E-File Requirements, #3 Exhibit IRS Form 8948) (Bartholomew, George) |
| Filing 17 TRIAL BRIEF Post-Hearing Brief on Motion for Preliminary Injunction by United States of America (Attachments: #1 IRS Form 8948) (Heston, Anderson) |
| Minute Entry for proceedings held before Judge Natasha C. Merle: Evidentiary Hearing held on 4/2/2024. Appearances: Paul Weinstein, Paul Fishman, and William Bartholomew appeared on behalf of plaintiffs; and Anderson Heston and Bonni Perlin appeared on behalf of defendant United States. Defendant's motion for protective order was granted in part and denied in part for the reasons stated on the record. The Court heard testimony and argument, and reserved decision. The parties may file post-hearing briefs, not to exceed five pages, by the end of day tomorrow, April 3, 2024. (Court Reporter Nicole Sesta.) (AG) |
| Filing 16 MEMORANDUM in Opposition re #15 MOTION for Protective Order relating to anticipated testimony of IRS Special Agent Cody Wojtanowski filed by Steven A. Holtz, The Holtz Group, Inc., Zirin Tax Company, Inc.. (Bartholomew, George) |
| Filing 15 MOTION for Protective Order relating to anticipated testimony of IRS Special Agent Cody Wojtanowski by United States of America. (Attachments: #1 Memorandum in Support of Motion for Protective Order, #2 Declaration of Thomas Fattorusso, Jr.) (Heston, Anderson) |
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ORDER - The Court has received the parties' letters regarding the preliminary injunction hearing #13 and #14 and notes factual uncertainties based on the briefing record. In light of the fact that the listed witnesses have each submitted affidavits, the Court will receive those affidavits as each affiant's direct testimony. Examination at the hearing will be limited to cross-examination, limited to the scope of the testimony contained in the witness's affidavit, and, if necessary, redirect examination. If at the hearing either side does not produce a witness listed in the parties' letter #13 , the Court will deem that witness's affidavit withdrawn. The Court will terminate any examination it finds unhelpful or irrelevant to its analysis pursuant to the preliminary injunction standard, including the process due under the APA and 5th Amendment to the United States Constitution. The parties shall also be prepared to address plaintiffs' allegations of irreparable harm. Ordered by Judge Natasha C. Merle on 3/29/2024. (ERB)
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| Filing 14 Letter regarding the United States' position on whether to hold an evidentiary hearing on Plaintiffs' motion for preliminary injunction by United States of America (Heston, Anderson) |
| Filing 13 Letter to Judge Merle re: Witnesses at Preliminary Injunction Hearing by Steven A. Holtz, The Holtz Group, Inc., Zirin Tax Company, Inc. (Bartholomew, George) |
| Filing 12 REPLY in Support re #3 MOTION for Preliminary Injunction filed by Steven A. Holtz, The Holtz Group, Inc., Zirin Tax Company, Inc.. (Bartholomew, George) |
| Filing 11 NOTICE of Appearance by Anderson P. Heston on behalf of United States of America (aty to be noticed) (Heston, Anderson) |
| Filing 10 RESPONSE in Opposition re #3 MOTION for Preliminary Injunction filed by United States of America. (Attachments: #1 Exh. 1 - IRS Publication 3112, #2 Exh. 2 - IRS Publication 1345, #3 Exh. 3 - Dec. of Cody Wojtanowski, #4 Exh. 4 - Dec. of Jay Elton, #5 Exh. 5 - Dec. of Michael Denault) (Heston, Anderson) |
| Filing 9 AFFIDAVIT of Service for Motion for Preliminary Injunction served on The United States of America, by and through the Commissioner of the Internal Revenue Service on 02/29/2024, filed by Steven A. Holtz, The Holtz Group, Inc., Zirin Tax Company, Inc.. (Bartholomew, George) |
| Filing 8 SUMMONS Returned Executed by Zirin Tax Company, Inc., Steven A. Holtz, The Holtz Group, Inc.. United States of America served on 2/29/2024, answer due 4/29/2024. (Bartholomew, George) |
| Filing 7 NOTICE of Appearance by Paul T. Weinstein on behalf of All Plaintiffs (aty to be noticed) (Weinstein, Paul) |
| Filing 6 Summons Issued as to United States of America, U.S. Attorney and U.S. Attorney General (KD) |
| Filing 5 This attorney case opening filing has been checked for quality control. See the attachment for corrections that were made, if any. (KD) |
| Filing 4 Clerk's Notice Re: Consent. A United States Magistrate Judge has been assigned to this case and is available to conduct all proceedings. In accordance with Rule 73 of the Federal Rules of Civil Procedure, Local Rule 73.1, the parties are notified that if all parties consent, the assigned Magistrate Judge is available to conduct all proceedings in this action including a (jury or nonjury) trial and to order the entry of a final judgment. Attached to this Notice is a blank copy of the consent form that should be filled out, signed and filed electronically only if all parties wish to consent. Any party may withhold its consent without adverse substantive consequences. Do NOT return or file the consent unless all parties have signed the consent.The form may also be accessed at the following link: #https://img.nyed.uscourts.gov/files/forms/MJConsentForm.pdf (KD) |
| Filing 3 MOTION for Preliminary Injunction by Steven A. Holtz, The Holtz Group, Inc., Zirin Tax Company, Inc. d/b/a Steven-Louis Income Tax Centers. (Attachments: #1 Memorandum in Support, #2 Declaration, #3 Declaration) (Bartholomew, George) |
| Filing 2 Proposed Summons. by Steven A. Holtz, The Holtz Group, Inc., Zirin Tax Company, Inc. d/b/a Steven-Louis Income Tax Centers (Bartholomew, George) |
| Case Assigned to Judge Natasha C. Merle and Magistrate Judge Marcia M. Henry. Please download and review the Individual Practices of the assigned Judges, located on our #website. Attorneys are responsible for providing courtesy copies to judges where their Individual Practices require such. (KD) |
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ORDER re #3 MOTION for Preliminary Injunction filed by The Holtz Group, Inc., Steven A. Holtz, Zirin Tax Company, Inc. -- Defendant shall file and serve a response to plaintiffs' motion for preliminary injunction #3 on or before March 18, 2024. Plaintiffs shall file and serve a reply, if any, on or before March 22, 2024. A hearing on the motion will be held in person before the undersigned on April 2, 2024 at 10:30AM in Courtroom 2F North. By March 26, 2024, the parties are directed to file a joint letter listing the witnesses, if any, they expect to call at the preliminary injunction hearing and the scope of their testimony. The parties are encouraged to discuss settlement and notify the Court in writing if they reach an agreement. On or before March 1, 2024, plaintiffs shall file proof of service of the Summons, Complaint, Motion for Preliminary Injunction, and this Order on defendant. Ordered by Judge Natasha C. Merle on 2/29/2024. (AG)
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| Filing 1 COMPLAINT against The United States of America, by and through the Commissioner of the Internal Revenue Service filing fee $ 405, receipt number ANYEDC-17617137 Was the Disclosure Statement on Civil Cover Sheet completed -NO,, filed by Zirin Tax Company, Inc. d/b/a Steven-Louis Income Tax Centers, Steven A. Holtz, The Holtz Group, Inc.. (Attachments: #1 Civil Cover Sheet) (Bartholomew, George) |
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