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 65 |
Filed: 2/4/2021, Entered: None |
Judgment - Clerk |
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 Request |
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| 64 |
Filed: 2/4/2021, Entered: None |
Order |
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Request |
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| 63 |
Filed: 1/29/2021, Entered: None |
Notice of Substitution of Counsel - MT |
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Request |
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| 62 |
Filed: 12/17/2020, Entered: None |
Notice of Substitution of Counsel - MT |
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Request |
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| 61 |
Filed: 9/25/2020, Entered: None |
Status Report |
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Request |
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| 60 |
Filed: 9/16/2020, Entered: None |
Order |
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Request |
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 57 |
Filed: 7/30/2019, Entered: 7/30/2019 |
Order on motion to dismiss/lack of jurisdiction |
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ORDER: Defendants' Motion to Dismiss [13] and Defendants' Motion to Dismiss [31] are DENIED. IT IS ORDERED that Plaintiffs' Motion for Summary Judgment [41] as to Count I of the Amended Complain is GRANTED. This Court holds unlawful and will set aside Revenue Procedure 2018-38 as adopted by the IRS. The IRS must follow the proper notice-and-comment procedures pursuant to the APA it if seeks to adopt a similar rule. Signed by Judge Brian Morris on 7/30/2019. (MMS)
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| 56 |
Filed: 6/5/2019, Entered: 6/5/2019 |
Motion Hearing |
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MINUTE ENTRY for proceedings held before Judge Brian Morris: MOTION HEARING held 6/05/2019: Counsel Raphael Graybill, Daniel Wilf-Townsend, and Deepak Gupta appearing on behalf of Plaintiffs Bullock and Montana Department of Revenue; Counsel Glenn Moramarco appearing on behalf of Plaintiff State of New Jersey; and, Counsel Joseph Sergi, Laura Conner, and Landon Yost appearing on behalf of Federal Defendants. This hearing is with regard to Federal Defendants [13] and [31] Motions to Dismiss, and Plaintiffs [41] Motion for Summary Judgment. Court begins with Federal Defendants Motion to Dismiss. Counsel Sergi and Gupta w/argument. Court takes brief break; back on record at 3:14 p.m. Court turns to Plaintiffs Motion for Summary Judgment. Counsel Graybill and Counsel Sergi w/argument. Court takes motions under advisement. Hearing commenced at 1:30 p.m. and concluded at 3:55 p.m.. (Court Reporter Y. Heinze.) (Law Clerk: D. Frank and R. Douglas), (Hearing held in Charles Pray Courtroom, Great Falls, MT) (SLR)
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| 55 |
Filed: 6/3/2019, Entered: 6/3/2019 |
Notice - Other |
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NOTICE by Stephen C. Bullock, Montana Department of Revenue, State of New Jersey (Attachments: # (1) Exhibit Slip Opinion of Azar v. Allina Health Services et al.) (Gupta, Deepak)
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| 54 |
Filed: 5/22/2019, Entered: 5/22/2019 |
Reply to Response to motion |
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REPLY to Response to Motion re [41] MOTION for Summary Judgment filed by filed by Stephen C. Bullock, Montana Department of Revenue, State of New Jersey. (Gupta, Deepak)
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| 53 |
Filed: 5/9/2019, Entered: 5/9/2019 |
Order Setting Hearing on Motion |
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TEXT ORDER Setting Hearing on Motion [41] MOTION for Summary Judgment filed by : IT IS HEREBY ORDERED that the Motion Hearing is set for 6/5/2019 at 01:30 PM in Great Falls, MT before Judge Brian Morris. Signed by Judge Brian Morris on 5/9/2019. (SLL)
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| 52 |
Filed: 5/8/2019, Entered: 5/8/2019 |
Statement of Disputed Facts |
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Statement of Disputed Facts re: [48] Statement of Undisputed Fact filed by Internal Revenue Service, David Kautter, Charles P. Rettig, United States Department of the Treasury. (Yost, Landon)
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Request |
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| 51 |
Filed: 5/8/2019, Entered: 5/8/2019 |
Reply to Response to motion |
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REPLY to Response to Motion re [31] Second MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim , Combined with Response to Plaintiffs' Motion for Summary Judgment filed by Internal Revenue Service, David Kautter, Charles P. Rettig, United States Department of the Treasury. (Yost, Landon)
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| 50 |
Filed: 4/25/2019, Entered: 4/25/2019 |
Order Setting Hearing on Motion |
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TEXT ORDER RESETTING Hearing on Motion [13] MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim : IS RESET for 6/5/2019 at 01:30 PM in Great Falls, MT before Judge Brian Morris. Signed by Judge Brian Morris on 4/25/2019. (SLL)
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| 49 |
Filed: 4/18/2019, Entered: 4/18/2019 |
notice of correction |
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Notice of Correction: re [43] Affidavit/Declaration,. The filing error relates to: Duplicate Filing. See the attached document for a brief description of the error made. (SLR)
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Request |
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| 48 |
Filed: 4/17/2019, Entered: 4/17/2019 |
Statement of Undisputed Fact |
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Statement of Undisputed Fact re: [41] MOTION for Summary Judgment filed by. (Gupta, Deepak)
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Request |
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| 47 |
Filed: 4/17/2019, Entered: 4/17/2019 |
Affidavit /Declaration |
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AFFIDAVIT/DECLARATION of Gary Dallett re [41] MOTION for Summary Judgment filed by by Stephen C. Bullock, Montana Department of Revenue. (Gupta, Deepak) Modified on 4/18/2019 to add name of declarant. (SLR).
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Request |
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| 46 |
Filed: 4/17/2019, Entered: 4/17/2019 |
Affidavit /Declaration |
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AFFIDAVIT/DECLARATION of Paul R. Rodriguez re [41] MOTION for Summary Judgment filed by by Stephen C. Bullock, Montana Department of Revenue. (Gupta, Deepak) Modified on 4/18/2019 to add name of declarant. (SLR).
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Request |
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| 45 |
Filed: 4/17/2019, Entered: 4/17/2019 |
Affidavit /Declaration |
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AFFIDAVIT/DECLARATION of Gene Walborn re [41] MOTION for Summary Judgment filed by by Stephen C. Bullock, Montana Department of Revenue. (Attachments: # (1) Exhibit Montana IRS Agreement) (Gupta, Deepak) Modified on 4/18/2019 to add name of declarant. (SLR).
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Request |
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| 44 |
Filed: 4/17/2019, Entered: 4/17/2019 |
Affidavit /Declaration |
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AFFIDAVIT/DECLARATION of Deepak Gupta re [41] MOTION for Summary Judgment filed by by Stephen C. Bullock, Montana Department of Revenue. (Attachments: # (1) Exhibit Revenue Procedure 2018-38) (Gupta, Deepak) Modified on 4/18/2019 to add name of declarant. (SLR).
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Request |
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| 43 |
Filed: 4/17/2019, Entered: 4/17/2019 |
Affidavit /Declaration |
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DUPLICATE FILING with [44]. AFFIDAVIT/DECLARATION of Deepak Gupta re [41] MOTION for Summary Judgment filed by by Stephen C. Bullock, Montana Department of Revenue. (Gupta, Deepak) Modified on 4/18/2019 to add language at beginning of entry and name of declarant. (SLR).
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Request |
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| 42 |
Filed: 4/17/2019, Entered: 4/17/2019 |
Response to motion |
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COMBINED BRIEF IN SUPPORT OF [41] Motion for Summary Judgment and RESPONSE to [31] Second MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim filed by Stephen C. Bullock, Montana Department of Revenue. (Gupta, Deepak) Modified on 4/18/2019 to clean up text. (SLR).
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| 41 |
Filed: 4/17/2019, Entered: 4/17/2019, Terminated: 7/30/2019 |
Motion for Summary Judgment |
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MOTION for Summary Judgment filed by Deepak Gupta appearing for Plaintiffs Stephen C. Bullock, Montana Department of Revenue (Gupta, Deepak)
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| 40 |
Filed: 4/10/2019, Entered: 4/10/2019 |
Order Setting Hearing on Motion |
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TEXT ORDER Setting Hearing on Motion [31] Second MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim and the expected Motion for Summary Judgment filed by the plaintiffs: Motion Hearing set for 6/5/2019 at 01:30 PM in Great Falls, MT before Judge Brian Morris. Signed by Judge Brian Morris on 4/10/2019. (SLL)
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| 39 |
Filed: 4/10/2019, Entered: 4/10/2019 |
Status Conference |
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MINUTE ENTRY for proceedings held before Judge Brian Morris: Status Conference held on 4/10/2019. (Law Clerk: D. Frank), (SLL)
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| 38 |
Filed: 4/9/2019, Entered: 4/9/2019 |
Order Setting |
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Order Setting: Telephonic Scheduling Conference set for 4/10/2019 at 01:30 PM in Great Falls, MT before Judge Brian Morris. Signed by Judge Brian Morris on 4/9/2019. (ACC)
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| 37 |
Filed: 4/1/2019, Entered: 4/1/2019 |
Notice of Acknowledgment of Pro Hac Vice Order |
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NOTICE of Acknowledgment of Pro Hac Vice Order by State of New Jersey (Moramarco, Glenn)
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Request |
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| 36 |
Filed: 3/29/2019, Entered: 3/29/2019 |
Notice of Acknowledgment of Pro Hac Vice Order |
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NOTICE of Acknowledgment of Pro Hac Vice Order by State of New Jersey (Gregory, Katherine)
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Request |
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| 35 |
Filed: 3/28/2019, Entered: 3/28/2019 |
Notice of Acknowledgment of Pro Hac Vice Order |
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NOTICE of Acknowledgment of Pro Hac Vice Order by Stephen C. Bullock, Montana Department of Revenue (Wessler, Matthew)
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Request |
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| 34 |
Filed: 3/28/2019, Entered: 3/28/2019 |
Notice of Acknowledgment of Pro Hac Vice Order |
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NOTICE of Acknowledgment of Pro Hac Vice Order by Stephen C. Bullock, Montana Department of Revenue (Wilf-Townsend, Daniel)
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Request |
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| 33 |
Filed: 3/28/2019, Entered: 3/28/2019 |
Notice of Acknowledgment of Pro Hac Vice Order |
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NOTICE of Acknowledgment of Pro Hac Vice Order by Stephen C. Bullock, Montana Department of Revenue (Gupta, Deepak)
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Request |
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| 32 |
Filed: 3/28/2019, Entered: 3/28/2019 |
BRIEF/MEMORANDUM in Support |
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Brief/Memorandum in Support re [31] Second MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim filed by Internal Revenue Service, David Kautter, Charles P. Rettig, United States Department of the Treasury. (Attachments: # (1) Declaration of Phyllis Grimes, # (2) Exhibit 1, # (3) Exhibit 2, # (4) Exhibit 3, # (5) Exhibit 4, # (6) Exhibit 5, # (7) Exhibit 6, # (8) Exhibit 7, # (9) Exhibit 8) (Yost, Landon)
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| 31 |
Filed: 3/28/2019, Entered: 3/28/2019, Terminated: 7/30/2019 |
Motion to Dismiss |
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Second MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim Landon Monte Yost appearing for Defendants Internal Revenue Service, David Kautter, Charles P. Rettig, United States Department of the Treasury (Yost, Landon)
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Request |
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| 30 |
Filed: 3/28/2019, Entered: 3/28/2019 |
notice of correction |
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Notice of Correction: re [29] Second MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim. The filing error relates to: Chambers Request. See the attached document for a brief description of the error made. (SLR)
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Request |
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Filed: None, Entered: None |
***Set/Reset Deadlines |
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Set/Reset Deadlines: Acknowledgment of PHV Order due by 4/4/2019, pursuant to Order [24]. (MMS)
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| 29 |
Filed: 3/27/2019, Entered: 3/27/2019, Terminated: 3/28/2019 |
Motion to Dismiss |
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CORRECTLY FILED DOCUMENTS APPEAR AS [31] AND [32]. Second MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim Landon Monte Yost appearing for Defendants Internal Revenue Service, David Kautter, Charles P. Rettig, United States Department of the Treasury (Attachments: # (1) Memorandum in Support, # (2) Declaration of Phyllis Grimes, # (3) Exhibit 1, # (4) Exhibit 2, # (5) Exhibit 3, # (6) Exhibit 4, # (7) Exhibit 5, # (8) Exhibit 6, # (9) Exhibit 7, # (10) Exhibit 8) (Yost, Landon) Modified on 3/28/2019 to add language at beginning of entry. (SLR).
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Request |
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| 28 |
Filed: 3/25/2019, Entered: 3/25/2019 |
Remark |
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Remark: Attorneys Mr. Moramarco and Ms. Gregory paid the Pro Have Vice Filing Fees. Receipt MTX400013489 $510.00. (MMS)
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| 27 |
Filed: 3/21/2019, Entered: 3/21/2019 |
Remark |
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Remark: Attorney Glenn Moramarco is now a registered user. (MMS)
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Filed: None, Entered: None |
Remark |
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Remark: Attorney Katherine Gregory is now a registered user. (ACC)
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| 26 |
Filed: 3/20/2019, Entered: 3/20/2019 |
Letter |
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Letter from Tyler P. Gilman, Clerk of Court, to PHV Counsel Katherine Gregory re CM/ECF registration. Letter mailed to Counsel Gregory. (MMS)
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Request |
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| 25 |
Filed: 3/20/2019, Entered: 3/20/2019 |
Letter |
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Letter from Tyler P. Gilman, Clerk of Court, to PHV Counsel Glenn Moramarco re CM/ECF registration. Letter mailed to Counsel Moramarco. (MMS)
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Request |
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| 24 |
Filed: 3/20/2019, Entered: 3/20/2019 |
Order on Motion for Leave to Appear |
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ORDER granting [15] Motion for Leave to Appear Pro Hac Vice Without Local Counsel. IT IS ALSO ORDERED that Mr. Moramarco and Ms. Gregory BOTH must pay the admission fee for Pro Hac Vice Admission to practice before this Court. Mr. Moramarco and Ms. Gegory shall file, within fifteen days from the date of this Order, an acknowledgment and acceptance of their admission under the terms set forth above. SEE ORDER FOR FULL DETAILS. Signed by Judge Brian Morris on 3/20/2019. (Copy of order mailed to counsel Moramarco and Gregory) (MMS)
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Filed: None, Entered: None |
Remark |
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Remark; PHV attorneys Deepak Gupta and Daniel Wilf-Townsend are now registered e-filers. (TLO)
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| 23 |
Filed: 3/14/2019, Entered: 3/14/2019 |
Letter |
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Letter from Tyler P. Gilman, Clerk of Court, to PHV Counsel Matthew Wessler re CM/ECF registration. Letter mailed to Counsel Wessler. (MMS)
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Request |
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| 22 |
Filed: 3/14/2019, Entered: 3/14/2019 |
Letter |
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Letter from Tyler P. Gilman, Clerk of Court, to PHV Counsel Daniel Wilf-Townsend re CM/ECF registration. Letter mailed to Counsel Wilf-Townsend. (MMS)
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Request |
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| 21 |
Filed: 3/14/2019, Entered: 3/14/2019 |
Letter |
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Letter from Tyler P. Gilman, Clerk of Court, to PHV Counsel Deepak Gupta re CM/ECF registration. Letter mailed to Counsel Gupta. (MMS)
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Request |
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| 20 |
Filed: 3/14/2019, Entered: 3/14/2019 |
Order on Motion to appear pro hac vice |
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ORDER granting [17] Motion to Appear Pro Hac Vice as to Deepak Gupta ; granting [18] Motion to Appear Pro Hac Vice as to Daniel Wilf-Townsend ; granting [19] Motion to Appear Pro Hac Vice as to Matthew Wessler. Acknowledgment of PHV Order due by 3/29/2019. Signed by Judge Brian Morris on 3/14/2019. (copy of order mailed to counsel) (MMS)
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| 19 |
Filed: 3/13/2019, Entered: 3/13/2019, Terminated: 3/14/2019 |
Motion to Appear Pro Hac Vice |
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MOTION Matthew Wessler to Appear Pro Hac Vice ( Filing fee $ 255 receipt number 0977-2277393.) Raphael Graybill appearing for Plaintiff Stephen C. Bullock (Graybill, Raphael)
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Request |
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| 18 |
Filed: 3/13/2019, Entered: 3/13/2019, Terminated: 3/14/2019 |
Motion to Appear Pro Hac Vice |
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MOTION Daniel Wilf-Townsend to Appear Pro Hac Vice ( Filing fee $ 255 receipt number 0977-2277392.) Raphael Graybill appearing for Plaintiff Stephen C. Bullock (Graybill, Raphael)
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Request |
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| 17 |
Filed: 3/13/2019, Entered: 3/13/2019, Terminated: 3/14/2019 |
Motion to Appear Pro Hac Vice |
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MOTION Deepak Gupta to Appear Pro Hac Vice ( Filing fee $ 255 receipt number 0977-2277391.) Raphael Graybill appearing for Plaintiff Stephen C. Bullock (Graybill, Raphael)
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Request |
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| Save 25% on a pre-paid one year subscription. |
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| 16 |
Filed: 3/13/2019, Entered: 3/13/2019 |
Amended Complaint |
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AMENDED COMPLAINT against Internal Revenue Service, David Kautter, United States Department of the Treasury, filed by Stephen C. Bullock, Montana Department of Revenue. (Graybill, Raphael)
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Request |
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| 15 |
Filed: 3/13/2019, Entered: 3/13/2019, Terminated: 3/20/2019 |
Motion for Leave to Appear |
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MOTION for the State of New Jersey to Proceed Without Local Counsel and for its Counsel to Appear Pro Hac Vice (Attachments: # (1) Declaration, # (2) Text of Proposed Order) (MMS)
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Request |
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| 14 |
Filed: 3/11/2019, Entered: 3/11/2019 |
Order Setting Hearing on Motion |
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TEXT ORDER Setting Hearing on Motion [13] MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim : Motion Hearing set for 4/30/2019 at 01:30 PM in Great Falls, MT before Judge Brian Morris. Signed by Judge Brian Morris on 3/11/2019. (SLL)
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Filed: None, Entered: None |
Remark |
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Remark: With regard to [13] Motion to Dismiss, Counsel is reminded that pursuant to L.R. 7.1(d)(1)(A), "... Briefs in support of a motion must be filed separately from the motion". Counsel is also requested to review L.R. 7.1(c)(1). This remark is for future reference; the documents do not need to be refiled. Thank you. (SLR)
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| 13 |
Filed: 2/20/2019, Entered: 2/20/2019, Terminated: 7/30/2019 |
Motion to Dismiss |
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MOTION to Dismiss for Lack of Jurisdiction and Failure to State a Claim Landon Monte Yost appearing for Defendants Internal Revenue Service, David Kautter, United States Department of the Treasury (Attachments: # (1) Declaration of Phyllis Grimes, # (2) Exhibit 1, # (3) Exhibit 2, # (4) Exhibit 3, # (5) Exhibit 4) (Yost, Landon)
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Request |
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| 12 |
Filed: 2/13/2019, Entered: 2/13/2019 |
order on motion for miscellaneous relief |
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ORDER granting [11] Motion to Reset Time to Respond to Complaint Following Lapse in Appropriations. The Court hereby GRANTS this motion and ORDERS that the deadline for defendants to respond to the Complaint is reset for February 20, 2019. Signed by Judge Brian Morris on 2/13/2019. (SLR)
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Request |
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Filed: None, Entered: None |
***Set/Reset Deadlines |
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Set/Reset Deadlines: All Defendants - answer to Complaint ddl 2/20/19. (SLR)
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| 11 |
Filed: 1/31/2019, Entered: 1/31/2019, Terminated: 2/13/2019 |
Motion for Miscellaneous Relief |
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MOTION to Reset Time to Respond to Complaint following Lapse in Appropriations Landon Monte Yost appearing for Defendants Internal Revenue Service, David Kautter, United States Department of the Treasury (Attachments: # (1) Text of Proposed Order) (Yost, Landon)
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Request |
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| 10 |
Filed: 1/8/2019, Entered: 1/8/2019 |
Order on Motion for extension of time to answer |
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ORDER: For good cause shown, the Court hereby GRANTS [9] motion for extension of time to answer and ORDERS that counsel for the defendants will notify the Court as soon as Congress has appropriated funds for the Department. At that point, all current deadlines for the parties will be extended commensurate with the duration of the lapse in appropriations. Signed by Judge Brian Morris on 1/8/2019. (ACC)
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Request |
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| 9 |
Filed: 1/4/2019, Entered: 1/4/2019, Terminated: 1/8/2019 |
Motion for Extension of Time to File Answer |
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MOTION for Extension of Time to File Answer Landon Monte Yost appearing for Defendants Internal Revenue Service, David Kautter, United States Department of the Treasury (Attachments: # (1) Text of Proposed Order) (Yost, Landon)
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Request |
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| 8 |
Filed: 10/22/2018, Entered: 10/22/2018 |
Order on Motion for extension of time to answer |
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ORDER granting [7] Motion for Extension of Time to Answer All Defendants. The deadline for all the defendants to serve their response is January 14, 2019. Signed by Judge Brian Morris on 10/22/2018. (MMS)
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Request |
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| 7 |
Filed: 10/19/2018, Entered: 10/19/2018, Terminated: 10/22/2018 |
Motion for Extension of Time to File Answer |
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Unopposed MOTION for Extension of Time to File Answer Landon Monte Yost appearing for Defendants Internal Revenue Service, David Kautter, United States Department of the Treasury (Attachments: # (1) Text of Proposed Order) (Yost, Landon)
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Request |
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| 6 |
Filed: 9/27/2018, Entered: 9/27/2018 |
Affidavit of Service |
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AFFIDAVIT of Service for Summons and Complaint served on Department of Treasury on September 17, 2018, filed by Stephen C. Bullock. (Graybill, Raphael)
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Request |
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| 5 |
Filed: 9/27/2018, Entered: 9/27/2018 |
Affidavit of Service |
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AFFIDAVIT of Service for Summons and Complaint served on David Kautter on August 23, 2018, filed by Stephen C. Bullock. (Graybill, Raphael)
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Request |
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| 4 |
Filed: 9/27/2018, Entered: 9/27/2018 |
Affidavit of Service |
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AFFIDAVIT of Service for Summons and Complaint served on Internal Revenue Service on August 23, 2018, filed by Stephen C. Bullock. (Graybill, Raphael)
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Request |
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Filed: None, Entered: None |
***Set/Reset Deadlines |
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Set Deadlines: Internal Revenue Service answer due 10/22/2018; David Kautter answer due 10/22/2018; United States Department of the Treasury answer due 11/16/2018. (SLR)
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| 3 |
Filed: 7/24/2018, Entered: 7/24/2018 |
Notice of change of address |
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NOTICE of Change of Address by Raphael Graybill (Graybill, Raphael)
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Request |
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| 2 |
Filed: 7/24/2018, Entered: 7/24/2018 |
Summons Issued as to USA |
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Summonses Issued as to Internal Revenue Service, David Kautter, United States Department of the Treasury (Attachments: # (1) Summons Issued Kautter, # (2) Summons Issued U.S. Department of Treasury) originals mailed to counsel Graybill and Bullock (TLO)
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Request |
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| 1 |
Filed: 7/24/2018, Entered: 7/24/2018 |
Complaint |
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COMPLAINT against Internal Revenue Service, David Kautter, United States Department of the Treasury, filed by Stephen C. Bullock, Montana Department of Revenue. (Attachments: # (1) Civil Cover Sheet, # (2) Summons IRS, # (3) Summons Kautter, # (4) Summons U.S. Department of the Treasury) (TLO)
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Filed: None, Entered: None |
Filing Fee Received |
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Filing fee: $400, receipt number 0977-2168511 (TLO)
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