STIPULATION AND ORDER RESCHEDULING REPLY BRIEF DEADLINE ON DEFENDANT'S MOTION TO DISMISS

WILLIAM H. ORRICK, District Judge.

The parties, through their respective counsel of record, submit the following stipulation and request that the Court issue an order as requested:

WHEREAS, on September 3, 2013, defendant United States Internal Revenue Service ("IRS") filed a Motion to Dismiss ("the Motion");

WHEREAS, on September 11, 2013, the Court approved a stipulation extending Plaintiff's time to respond to September 30, 2013, and Defendant's time to reply to October 7, 2013.

WHEREAS, Plaintiff filed its opposition on September 30, 2013;

WHEREAS, at the end of the same day, the appropriations act that had been funding the Department of Justice expired, and appropriations to the Department, as well as to the Internal Revenue Service, elapsed, and given the complexity of the issues in this case, the Department will need more time, even once funding is restored, to work with the Internal Revenue Service on a reply to Plaintiff's opposition;

WHEREAS, absent an appropriation, Department of Justice attorneys and employees of the Internal Revenue Service are prohibited from working, even on a voluntary basis, except in very limited circumstances, including "emergencies involving the safety of human life or the protection of property." 31 U.S.C. § 1342;

WHEREAS, once funding is restored, the Department and the Internal Revenue Service hope to file a reply within six business days.

WHERE, in light of the above, counsel for the parties have agreed to postpone Defendant's time to reply until six business day after funding is restored, and will coordinate with the Court and each other should the delay necessitate postponement of the motion hearing currently scheduled for October 23, 2013;

NOW THEREFORE, IT IS HEREBY STIPULATED THAT:

The reply currently due on October 7, 2013, may be filed within six business days after the Department and the Internal Revenue Service are funded.

IT IS SO STIPULATED

ORDER

Pursuant to the parties' stipulation, and good cause appearing, the foregoing is approved and IT IS SO ORDERED. The hearing date for the motion to dismiss is off calendar. Defendant shall renotice the hearing for a date not less than two weeks after its reply brief is filed.