This case was last updated from Los Angeles County Superior Courts on 07/30/2022 at 10:40:07 (UTC).

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION VS TANK ENTERTAINMENT, INC.,

Case Summary

On 05/26/2021 CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION filed an Other lawsuit against TANK ENTERTAINMENT, INC . This case was filed in Los Angeles County Superior Courts, Stanley Mosk Courthouse located in Los Angeles, California. The Judge overseeing this case is YOLANDA OROZCO. The case status is Pending - Other Pending.
Case Details Parties Documents Dockets

 

Case Details

  • Case Number:

    *******1717

  • Filing Date:

    05/26/2021

  • Case Status:

    Pending - Other Pending

  • Case Type:

    Other

  • County, State:

    Los Angeles, California

Judge Details

Presiding Judge

YOLANDA OROZCO

 

Party Details

Petitioner

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

Respondent

TANK ENTERTAINMENT INC. DBA WHITTIER HOTBOX AND/OR IMPERIAL GREENHOUSE

Attorney/Law Firm Details

Petitioner Attorney

BARSEGYAN ANNA

 

Court Documents

Notice of Hearing on Petition

5/27/2021: Notice of Hearing on Petition

Unknown - CERTIFICATE OF MAILING

5/27/2021: Unknown - CERTIFICATE OF MAILING

Notice of Case Assignment - Unlimited Civil Case

5/26/2021: Notice of Case Assignment - Unlimited Civil Case

Petition - PETITION PETITION FOR ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY IN PRIVATE PLACE [CODE CIV. PROC. 699.030]

5/26/2021: Petition - PETITION PETITION FOR ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY IN PRIVATE PLACE [CODE CIV. PROC. 699.030]

Civil Case Cover Sheet

5/26/2021: Civil Case Cover Sheet

Civil Case Cover Sheet

5/26/2021: Civil Case Cover Sheet

Order - ORDER [PROPOSED] ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY FROM PRIVATE PLACE

6/3/2021: Order - ORDER [PROPOSED] ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY FROM PRIVATE PLACE

Minute Order - MINUTE ORDER (HEARING ON EX PARTE APPLICATION EX PARTE APPLICATION FOR ORDE...)

6/3/2021: Minute Order - MINUTE ORDER (HEARING ON EX PARTE APPLICATION EX PARTE APPLICATION FOR ORDE...)

Declaration - DECLARATION DECLARATION OF TUAN ONG IN SUPPORT OF EX- PARTE APPLICATION FOR ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY IN PRIVATE PLACE [CODE CIV. PROC. 699.030]

6/1/2021: Declaration - DECLARATION DECLARATION OF TUAN ONG IN SUPPORT OF EX- PARTE APPLICATION FOR ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY IN PRIVATE PLACE [CODE CIV. PROC. 699.030]

Ex Parte Application - EX PARTE APPLICATION EX PARTE APPLICATION FOR ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY IN PRIVATE PLACE [CODE CIV. PROC. 699.030]; MEMORANDUM OF POINTS AND A

6/1/2021: Ex Parte Application - EX PARTE APPLICATION EX PARTE APPLICATION FOR ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY IN PRIVATE PLACE [CODE CIV. PROC. 699.030]; MEMORANDUM OF POINTS AND A

Response - RESPONSE PETITIONER CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONS RESPONSE TO HEARING ON PETITION AND REQUEST TO VACATE AND/OR CONTINUE HEARING DATE

8/13/2021: Response - RESPONSE PETITIONER CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONS RESPONSE TO HEARING ON PETITION AND REQUEST TO VACATE AND/OR CONTINUE HEARING DATE

Declaration - DECLARATION DECLARATION OF ANNA BARSEGYAN IN SUPPORT OF PETITIONER CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONS RESPONSE TO HEARING ON PETITION AND REQUEST TO VACATE AND/OR CONTI

8/13/2021: Declaration - DECLARATION DECLARATION OF ANNA BARSEGYAN IN SUPPORT OF PETITIONER CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONS RESPONSE TO HEARING ON PETITION AND REQUEST TO VACATE AND/OR CONTI

Minute Order - MINUTE ORDER (HEARING ON PETITION FOR ORDER DIRECTING LEVYING OFFICER TO SE...)

8/24/2021: Minute Order - MINUTE ORDER (HEARING ON PETITION FOR ORDER DIRECTING LEVYING OFFICER TO SE...)

Minute Order - MINUTE ORDER (ORDER TO SHOW CAUSE RE: FULL EXECUTION OF THE ORDER DIRECTING...)

5/13/2022: Minute Order - MINUTE ORDER (ORDER TO SHOW CAUSE RE: FULL EXECUTION OF THE ORDER DIRECTING...)

2 More Documents Available

 

Docket Entries

  • 01/11/2023
  • Hearing01/11/2023 at 09:00 AM in Department 31 at 111 North Hill Street, Los Angeles, CA 90012; Order to Show Cause Re: Full Execution of the Order Directing Levying Officer to Seize Personal Property From Private Place

    Read MoreRead Less
  • 05/13/2022
  • Docketat 09:00 AM in Department 31, Yolanda Orozco, Presiding; Order to Show Cause Re: (Full Execution of the Order Directing Levying Officer to Seize Personal Property From Private Place) - Held - Continued

    Read MoreRead Less
  • 05/13/2022
  • DocketMinute Order ( (Order to Show Cause Re: Full Execution of the Order Directing...)); Filed by Clerk

    Read MoreRead Less
  • 08/24/2021
  • Docketat 08:30 AM in Department 31, Yolanda Orozco, Presiding; Hearing on Petition (for Order Directing Levying Officer to Seize Personal Property in Private Place) - Held

    Read MoreRead Less
  • 08/24/2021
  • DocketMinute Order ( (Hearing on Petition for Order Directing Levying Officer to Se...)); Filed by Clerk

    Read MoreRead Less
  • 08/13/2021
  • DocketDeclaration (OF ANNA BARSEGYAN IN SUPPORT OF PETITIONER CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONS RESPONSE TO HEARING ON PETITION AND REQUEST TO VACATE AND/OR CONTINUE HEARING DATE); Filed by California Department of Tax and Fee Administration (Petitioner)

    Read MoreRead Less
  • 08/13/2021
  • DocketResponse (OF PETITIONER CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION TO HEARING ON PETITION AND REQUEST TO VACATE AND/OR CONTINUE HEARING DATE); Filed by California Department of Tax and Fee Administration (Petitioner)

    Read MoreRead Less
  • 06/03/2021
  • Docketat 08:30 AM in Department 31, Yolanda Orozco, Presiding; Hearing on Ex Parte Application (Ex Parte Application for Order Directing Levying Officer to Seize Personal Property in Private Place [Code Civ. Proc. 699.030]; Memorandum of Points and Authorities in Support Thereof) - Held - Motion Granted

    Read MoreRead Less
  • 06/03/2021
  • DocketOrder (Directing Levying Officer to Seize Personal Property from Private Place); Filed by California Department of Tax and Fee Administration (Petitioner)

    Read MoreRead Less
  • 06/03/2021
  • DocketMinute Order ( (Hearing on Ex Parte Application Ex Parte Application for Orde...)); Filed by Clerk

    Read MoreRead Less
  • 06/01/2021
  • DocketEx Parte Application (Ex Parte Application for Order Directing Levying Officer to Seize Personal Property in Private Place [Code Civ. Proc. 699.030]; Memorandum of Points and Authorities in Support Thereof); Filed by California Department of Tax and Fee Administration (Petitioner)

    Read MoreRead Less
  • 06/01/2021
  • DocketDeclaration (Declaration of Tuan Ong in Support of Ex- Parte Application for Order Directing Levying Officer to Seize Personal Property in Private Place [Code Civ. Proc. 699.030]); Filed by California Department of Tax and Fee Administration (Petitioner)

    Read MoreRead Less
  • 05/27/2021
  • DocketCertificate of Mailing ([Notice of Hearing on Petition of 05/27/2021]); Filed by Clerk

    Read MoreRead Less
  • 05/27/2021
  • DocketNotice of Hearing on Petition; Filed by Clerk

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  • 05/26/2021
  • DocketPetition (Petition for Order Directing Levying Officer to Seize Personal Property in Private Place [Code Civ. Proc. 699.030]); Filed by California Department of Tax and Fee Administration (Petitioner)

    Read MoreRead Less
  • 05/26/2021
  • DocketCivil Case Cover Sheet; Filed by California Department of Tax and Fee Administration (Petitioner)

    Read MoreRead Less
  • 05/26/2021
  • DocketNotice of Case Assignment - Unlimited Civil Case; Filed by Clerk

    Read MoreRead Less
  • 05/26/2021
  • DocketCivil Case Cover Sheet; Filed by California Department of Tax and Fee Administration (Petitioner)

    Read MoreRead Less

Tentative Rulings

b'

Case Number: *******1717 Hearing Date: August 24, 2021 Dept: 31

PETITION FOR ORDER DIRECTING LEVYING OFFICER TO SEIZE PERSONAL PROPERTY IS GRANTED.

Background

On May 26, 2021, petitioner California Department of Tax and Fee Administration (“CDTFA”) filed the instant Petition For Order Directing Levying Officer To Seize Personal Property In Private Place (Code Civ. Proc. ; 699.030).

This petition arises from CDTFA’s difficulty in collecting a certain sales tax liability owed by Respondent Tank Entertainment, Inc., doing business as Whittier Hotbox and/or Imperial Greenhouse (“Tank Entertainment”). Due to its unsuccessful enforcement efforts, the CDTFA filed this instant petition, and applied ex parte, without notice to Respondent, for an order directing the levying officer to seize cash or cash equivalents at Tank Entertainment’s business located at 13261 or 13263 Imperial Highway, Whittier, California 90605 (“Business Location”).

On June 3, 2021, this Court granted CDTFA’s ex parte application, authorizing the California Highway Patrol (“CHP”) and/or Los Angeles County Sheriff’s Department (“LASD”) to enter the Business Location and seize cash or cash equivalents up to ten different times, or until the delinquent tax liability is paid in full, or Tank Entertainment ceases to operate.

On August 13, 2021, CDTFA filed a response whereby CDTFA provides that it does not intend to seek additional relief from this Court. However, the CDTFA requests that this Court retain jurisdiction until the Order is fully executed in the event any amendments to the Order are required. (Declaration of Anna Barsegyan (“Barsegyan Decl.”), ¶ 4.) According to CDTFA, it requires additional time – until at least May of 2022 – to work with the CHP and/or LASD to execute the Order up to ten different times. (Id. at ¶¶ 7, 8.) Thus, CDTFA anticipates that it will need nine to twelve months to fully execute the Order. (Id. at ¶ 8.)

To that end, CDTFA requests that this Court vacate the hearing date for the instant petition and set an order to show cause regarding the full execution of the Order to a date on or after May 2022. (Id. at ¶ 8.)

Since CDTFA’s ex-parte application was granted, the instant petition is moot. However, the Court will set an “Order to Show Cause RE: Full Execution of the Order Directing Levying Officer to Seize Personal Property From Private Place,” to a date on or after May 2022.

Conclusion

Therefore, Petitioner California Department of Tax and Fee Administration’s instant Petition For Order Directing Levying Officer To Seize Personal Property In Private Place (Code Civ. Proc. ; 699.030), is MOOT.

However, the Court will set an “Order to Show Cause RE: Full Execution of the Order Directing Levying Officer to Seize Personal Property From Private Place,” on May 13, 2022, at 9 a.m. and the Court hereby retains jurisdiction of the Order this Court issued on June 3, 2021, for the pending matter.

The parties are strongly encouraged to attend all scheduled hearings virtually or by audio. Effective July 20, 2020, all matters will be scheduled virtually and/or with audio through the Court’s LACourtConnect technology. The parties are strongly encouraged to use LACourtConnect for all their matters. All masking protocols will be observed at the Courthouse and in the courtrooms.

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