UNITED STATES OF AMERICA, Plaintiff,
v.
RAPOWER-3, LLC; INTERNATIONAL AUTOMATED SYSTEMS, INC.; LTB1, LLC; R. GREGORY SHEPARD; and NELSON JOHNSON, Defendants.
United States District Court, D. Utah, Central Division.https://leagle.com/images/logo.png
December 28, 2018.
December 28, 2018.
Editors Note
Applicable Law: 26 U.S.C. § 7402(a)
Cause: 26 U.S.C. § 7402(a) IRS: Jurisdiction of District Courts
Nature of Suit: 870 Taxes Source: PACER
Attorney(s) appearing for the Case
USA, Plaintiff, represented by Erin Healy Gallagher, US DEPARTMENT OF JUSTICE TAX DIVISION, pro hac vice, Erin R. Hines, US DEPARTMENT JUSTICE, pro hac vice, John K. Mangum, US ATTORNEY'S OFFICE & Christopher R. Moran, US DEPARTMENT OF JUSTICE TAX DIVISION, pro hac vice.
RaPower-3, Defendant, represented by David E. Leta, SNELL & WILMER LLP, Denver C. Snuffer, Jr., NELSON SNUFFER DAHLE & POULSEN, Jeffrey D. Tuttle, SNELL & WILMER LLP, Daniel B. Garriott, NELSON SNUFFER DAHLE & POULSEN, Joshua D. Egan, NELSON SNUFFER DAHLE & POULSEN & Steven R. Paul, NELSON SNUFFER DAHLE & POULSEN.
International Automated Systems, LTB1 & Neldon Johnson, Defendants, represented by Denver C. Snuffer, Jr., NELSON SNUFFER DAHLE & POULSEN, Daniel B. Garriott, NELSON SNUFFER DAHLE & POULSEN, Joshua D. Egan, NELSON SNUFFER DAHLE & POULSEN & Steven R. Paul, NELSON SNUFFER DAHLE & POULSEN.
R. Gregory Shepard, Defendant, represented by Denver C. Snuffer, Jr., NELSON SNUFFER DAHLE & POULSEN, Daniel B. Garriott, NELSON SNUFFER DAHLE & POULSEN & Steven R. Paul, NELSON SNUFFER DAHLE & POULSEN.
Heideman & Associates, re 290 Motion, Respondent, represented by Justin D. Heideman, HEIDEMAN & ASSOCIATES.
Wayne Klein, Receiver, represented by Jonathan O. Hafen, PARR BROWN GEE & LOVELESS & Michael S. Lehr, PARR BROWN GEE & LOVELESS.
MEMORANDUM DECISION AND ORDER GRANTING IN PART AND DENYING IN PART HEIDEMAN & ASSOCIATES' MOTION FOR RELIEF
DAVID NUFFER, District Judge.
The law firm of Heideman & Associates (the "Firm") filed a motion (the "Motion")1 for relief under Fed. R. Civ. P. 52(b), 59(e), and 60(b)(6) from the Memorandum...
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