STIPULATION TO CONTINUE THE EARLY NEUTRAL EVALUATION TO APRIL 30, 2013 and [proposed] ORDER

WILLIAM ALSUP, District Judge.

Defendants, the United States of American and the Internal Revenue Service, and plaintiff George Perrenod, through their respective counsel, stipulate as follows:

On January 24, 2013, the parties met via telephone for their pre-session early neutral evaluation with evaluator Mark Penskar. The parties discussed in detail the primary legal and factual issues of the case and what discovery is anticipated. After discussing the case, it was apparent that any neutral evaluation conducted by the current February 15, 2013, deadline, would not be beneficial to the parties until certain discovery was completed. In particular, the United States cannot make a determination of Mr. Perrenod's tax liabilities until plaintiff responds to written discovery and a deposition of Mr. Perrenod is completed. Attempts to resolve the matter before the parties engage in discovery practice is premature. The parties concluded that an early neutral evaluation should not be held until the United States has had an opportunity to propound written discovery upon and depose plaintiff. It was agreed between counsel for both parties and evaluator Mark Penskar that a neutral evaluation should be continued to April 30, 2013. Any attempt to evaluate the case prior to this date would not be an effective use of the parties' time.

For these reasons, IT IS STIPULATED AND AGREED that the early neutral evaluation deadline of February 15, 2013, be continued to April 30, 2013.

PURSUANT TO STIPULATION, IT IS SO ORDERED.