10000022118

Case 8:10-bk-16743-TA
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NICHOLAS S. CHRISOS, COUNTY COUNSEL JAMES C. HARMAN, SUPERVISING DEPUTY State Bar No. 183973 MARISA MATSUMURA, DEPUTY State Bar No. 245119 333 W. Santa Ana Blvd., Suite 407 Post Office Box 1379 Santa Ana, California 92702-1379 Telephone: (714) 834-3317 Facsimile: (714) 834-2359 E-mail: james.harman@coco.ocgov.com marisa.matsurnura@coco. ocgov. corn
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Attorneys for Creditor, Orange County Treasurer-Tax Collector UNITED STATES BANKRUPTCY COURT CENTRAL DISTRICT OF CALIFORNIA SANTA ANA DIVISION Inre: WESTCLIFF MEDICAL LABORATORIES, INC., Debtor. BIOLABS INC
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CaseNo. 8:i0-bk-16743-TA Jointly Administered with Case No. 8:10-bk-i 6746-TA Chapter ii OPPOSITION TO DEBTORS SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS; DECLARATION OF RATNA BUTANI DATE: TIME: CTRM. May 30, 2012 10:00 a.rn. SB
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Debtor Affects Both Debtors u Affects WESTCLIFF MEDICAL LABORATORIES, INC. only
D
Affects BIOLABS, INC., only
TO: WESTCLIFF MEDICAL LABORATORIES, INC., BIOLABS INC., THE OFFICE OF THE UNITED STATES TRUSTEE AND ALL OTHER INTERESTED PARTIES: PLEASE TAKE NOTICE that Creditor Orange County Treasurer-Tax Collector (County) hereby submits its Opposition to Debtors Sixth Omnibus Motion for Order Disallowing Claims (the Opposition). //
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This Opposition is based on the Memorandum of Points and Authorities attached hereto, the Declaration of Ratna Butani, Deputy Tax Collector, filed concurrently herewith, the Exhibits attached hereto and the files and pleadings herein. YOU ARE FURTHER NOTIFIED that under Local Bankruptcy Rule 9013-1 (f)( 1), any reply to this Opposition must be filed with this Court and served on County (at the address listed above) not later than seven (7) days prior to the hearing on the Debtors Sixth Omnibus Motion for Order Disallowing Claims. DATED: May/1, 2012 Respectfully submitted, NICHOLAS S. CHRISOS, COUNTY COUNSEL and MARISA MATSUMURA, DEPUTY
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B__ Marisa Matsumura, Deputy Attorneys for Creditor, Orange County Treasurer Tax Collector
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 I.
MEMORANDUM OF POINTS AND AUTHORITIES INTRODUCTION
Westcliff Medical Laboratories, Inc. (Debtors) bring their objections to Creditor Orange County Treasurer-Tax Collectors (County) claims asserting that they should be disallowed in their entirety due to insufficient documentation. (Motion, p. 10:21-24.) The Proofs of Claim filed by the County is valid and supported by adequate documentation. In their motion, Debtors failed to meet their burden to overcome the presumption of validity that attached to the Countys claims upon filing. Furthermore, Debtors also bring their objections to County claims asserting that Debtors Books and Records do not reflect that any amount is owing to County, and that if any of the taxes underlying Countys claims are for periods after the June 16, 2010 Closing Date of the Sale of the Debtors Assets, it is likely there are no taxes owing to County. (Id. at pp. 10:25-11:2.) County does object to the disallowance of its pre-petition claims for taxes incurred for the 2010 tax year because Countys right to those taxes vested as of the January 1, 2010 lien date. It is of no consequence that Debtors assets were subsequently sold later that year. Debtors have not paid the presumptively valid claims, and thus, this Court should allow the valid claims in full. II. FACTS
On or about June 10, 2010, County filed Proofs of Claim, numbered 13-1, 13-2, 14, and 15 in the amount of $69,183.37, for pre-petition property taxes owed for the 2010 tax years by Debtors. (See, Declaration of Ratna Butani (Butani Declaration),
4.)
Based
on a glitch in the computer system, all claims are duplicative. (See id.) Hence, the County subsequently withdrew claim numbers 14 and 15. (Id.) Claim numbers 13-1 and 13-2 are the same unsecured priority claim for $69,183.37, except that claim number 13-2 is considered amended. (Id.) For purposes of the Opposition, the County will collectively refer to claim numbers 13-1 and 13-2 as Claim Number 13. A true and correct copy of
Countys Proofs of Claim are against Westcliff Medical Laboratories, Inc. only. -3-
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claim numbers 13-1 and 13-2 are attached hereto as Exhibit A. (Id.) On March 8, 2012, Debtors filed its Sixth Omnibus Motion for Order Disallowing Claims (the Motion). Debtors maintain that Countys priority tax claim should be disallowed based on the following: 1) Without seeing the actual tax bills, there is no way for the Debtors or the Court to determine the validity, or lack thereof of Claim Number 13. (Motion, p. 10:21-23.) Thus, Claim Number 13 is not entitled to prima facie validity and the burden has not shifted to the Debtors. (Motion, p. 10:24-25.) 2) If any of the taxes underlying Claim Number 13 are for periods after June 16, 2010 Closing Date of the Sale of the Debtors assets to LabWest, then it is likely that there are no taxes owing. (Motion, p. 10:25-28.) 3) Lastly, that the Debtors books and records do not reflect that any amount is owed. (Motion, p. 11:1-2.) III. ARGUMENT
A. Countys Claim Number 13 is Presumptively Valid and Should be Allowed.
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County filed a valid Proof of Claim under Fed. R. Bankr. P. 3001 for taxes Debtors incurred under the California Revenue and Taxation Code. This Claim is presumptively valid: [a] proof of claim executed and filed in accordance with these rules shall constitute prima facie evidence of the validity of the amount of the claim. (Fed. R. Bankr. P. 3001(f).) The Government, in support of its claim, met its initial burden of going forward by introducing the delinquent assessment and proof of claim. (Solari Furs v. United States, 436 F.2d 683, 685 (8th Cir. 1971).) Valid claims are deemed allowed unless an interested party objects. (11 U.S.C. section 502; Barrows v. IRS, 231 B.R. 446, 449 (Bankr. D. N.H. 1998).) Once a proof of claim is filed, the burden of proof shifts to the debtors to overcome the proof of claims prima facie evidence of validity. A properly filed proof of claim isprimafacie evidence of the validity and amount of the claim. When an objection to the claim is presented, the burden of proof remains on the objector to rebut this prima facie effect. To rebut the claim, the objector must present evidence sufficient to refute at least one of the allegations -4-
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that is essential to the claims legal sufficiency. (In re Starnes, 231 B.R. 903, 912 (N.D. Tex. 1998) (citing In reAllegheny Intl, Inc., 954 F.2d 167, 173-174 (3rd Cir. 1992)).) Debtors have failed to provide sufficient evidentiary support for its objections to rebut the prima facie validity of Countys Claim Number 13; hence the Debtors have failed to meet their burden of proof and the Claim Number 13 should be allowed in full. B. Countys Claim Number 13 Should Be Allowed Since no Documentation is Required for a Tax Claim. Notably, the Motion also fails to cite any authority that insufficient information in support of a claim is a valid objection. In fact, the law provides that no documentation is required to support a valid tax claim. In State Bd. ofEqualization v. Los Angeles Intl Airport Hotel Associates (In re Los Angeles Intl Airport Hotel Associates), 106 F.3d 1479 (9th Cir. 1997), the California State Board of Equalization filed a proof of claim for tax obligations without any supporting documentation. The Ninth Circuit Court of Appeals ruled that since tax obligations arise as a matter of law, no supporting documentation is required to be submitted with a proof of claim for taxes. (Id. at 1480.) Like the State Board of Equalization in Los Angeles Int lAirport Hotel Associates, Countys Claim Number 13 against Debtors is based on state statutes. Debtors incuffed tax liabilities under the California Revenue and Taxation Code. Should Debtors claim ignorance of those laws, Debtors should not be excused from the consequences of the law based on their ignorance of it. (Green v. Humphrey Elevator & Truck Co., 816 F.2d 877, 884 (3rd Cir.
1987); Arthur Andersen LLF v. Superior Court ofLos Angeles County, 67 Cal. App. 4th
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1481, 1506, 79 Cal. Rptr. 2d 879, 896 (1998).) Rather than simply rely on Los Angeles Intl Airport Hotel Associates, County went further and provided supporting documentation for Claim Number 13. County did not simply present a bill. Instead, it provided Debtors with a detailed account of the claim, including the following information: the tax year of the assessment, the assessment number, the type of assessment, the propertys net value, the amount of penalties and interest assessed, the amount paid and the total amount of taxes owed. County went above
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and beyond what it was required to do to substantiate its claim. Accordingly, Countys Claim Number 13 should be allowed. C. Countys Claim Number 13 Should Not be Disallowed Since Countys Right to the Taxes Accrued on January 1, 2010. Debtors argue that their books and records do not reflect that any amount is owed to County. (Motion, p. 11:1-2.) Debtors argue that if any of the taxes underlying Claim Number 13 are for periods after the June 16, 2010 Closing Date of the Sale of the Debtors Assets to LabWest, then it is likely that there are no taxes owing to County. (Id. at p. 10:25-28.) Whether or not these statements are true, they are not authority for disallowing Countys Claim Number 13. The taxing agencys right to ad valorem tax, for both secured and unsecured taxes, attaches as of the lien date of the year to which they relate. (Cal. Rev. & Tax Code
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2901,
In re Grivas, 123 B.R. 876, 881 (Bankr. S.D. Cal. 1991), California Computer Products, at
736. See Cal. Rev. & Tax Code
405.)
The lien date in California is the first day of
January preceding the fiscal year for which the taxes are levied. (Cal. Rev. & Tax Code 2192.) Thus, Debtors tax liability for the 2010-2011 fiscal year accrued on January 1,
2010. The fact that Debtors may have sold its property (or ceased doing business) after the lien date does not affect its tax liability for that tax year. The tax lien date is simply a practical method for determining that the taxpayer enjoyed the benefit of governmental services during the year preceding the assessment. (Seegmiller v. County ofNevada, 53 Cal. App. 4th 1397, 1402 (1997).) In Seegmiller, the taxpayer owned and operated a business in California and relocated that business to Nevada on August 8, 1994, thirty-eight days after the commencement of the 1994-1995 tax year. Seegmiller sought a refund of all property taxes that exceeded the time he was in California. The court held that his property was permanently situated in and had its sole tax situs in California as of the lien date and that the timing of his exit from the state was irrelevant. No proration was requiredfor the
28 following year. (Id. at 1403; Emphasis added.)
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Here, as in Seegmiller, on the tax lien date for 2010, Debtors were engaging in business in Orange County. Thus, like the taxpayer in Seegmiller, Debtors are liable for property taxes for the entire tax year regardless of whether it subsequently ceased doing business later in the year since it enjoyed the benefit of government services for the preceding year. IV. CONCLUSION
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In sum, Debtors have not rebutted the presumption as to the validity of Countys Claim Number 13. Debtors remain liable to County for the pre-petition taxes owed for the 2010 tax year based on Countys assessments. Accordingly, the Debtors Motion should be denied as to Claim Number 13 and it should be allowed in the full amount of $69,183.37. DATED: May/ 2012 , 6 Respectfully submitted, NICHOLAS S. CHRISOS, COUNTY COUNSEL and MARISA MATSUMURA, DEPUTY
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Marisa Matsumura, Deputy
Attorneys for Creditor, Orange County TreasurerTax Collector
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DECLARATION OF RATNA BUTANI IN SUPPORT OF ORANGE COUNTY TREASURER-TAX COLLECTORS OPPOSITION TO DEBTORS SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS (TAX CLAIMS)
I, Ratna Butani, declare: 1. I am employed as a Deputy Tax Collector by the County of Orange. The
Treasurer-Tax Collector (Tax Collector) is Shari L. Freidenrich. As the assigned Deputy in this matter, I know the amounts due for taxes due on property possessed or owned by Westcliff Medical Laboratories, Inc. (Debtors) within the County of Orange. The facts set forth in this declaration are personally known to me and I can competently testify to those facts. 2. In my capacity as a Deputy Tax Collector, I am readily familiar with the
Tax Collectors recording of tax liabilities on the tax roll and the Countys Automated Tax System (ATS). The ATS is an official record of the County that reflects tax liabilities and is comprised of data entered by employees of the County who have a duty to enter the data accurately at or near the time that they become personally knowledgeable of the data. I obtained the information reflected in this declaration from the ATS, which is the record customarily used by the County for its property tax records. At the time of gathering this information, the ATS appeared to be in working order. 3. On or about June 10, 2010, the County filed Proofs of Claim, numbered 13-
1, 13-2, 14, and 15 in the amount of $69,183.37, for pre-petition property taxes owed for the 2010 tax years by Debtors. All are duplicates and occurred as a result of glitches in the computer system. Hence, Proof of Claim numbers 14 and 15 were subsequently withdrawn. Proof of Claim numbers and 13-1 and 13-2 are also duplicative, except that
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Proof of Claim number 13-2 is reflected as an amended claim. Both Proof of Claim numbers 13-1 and 13-2 are the same unsecured priority claim in the amount of $69,183.37. A true and correct copy of the Proof of Claim numbers 13-1 and 13-2 and the attachments filed therewith is attached as Exhibit A to Countys Response.
5.
The taxes underlying the Countys claim were for non-inventory business
property owned or possessed by the Debtors in their Orange County, California stores as of January 1, 2010. The Debtors operated business in the following Orange County cities: Irvine (3), Huntington Beach (3), Newport Beach (9), Fountain Valley (2), Orange (3), Laguna Hills, Mission Viejo, Aliso Viejo, Rancho Santa Margarita, Mission Viejo (3), Los Alamitos, Fullerton, Costa Mesa, San Clemente, Tustin (2), and Santa Ana. 6. As of the date of this Declaration, County has not received any payments
from Debtors on either of the aforementioned claims filed by the Tax Collector with this Court.
I declare under penalty of perjury under that the foregoing is true and correct. Executed this
Ito
day of May, 2012 at Santa Ana, California.
& Ri
Ratna Butani
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EXHIBIT 131
Exhibit A
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Case 8:10-bk-16743-TA Doc 827 Filed 05/16/12 Entered 05/16/12 14:46:33 Desc 510 -1 6743-TA Main Document 06/10/10 of 28 F. ;laim 13-1 Filed Page 11 Desc Document Page 1
UNITED STATES
BANKRUPTCY COURT
CALIPORNLA
CENTRAL DISTRICT, SANTA AMA
PROOF OF CLAIM
CaSe Number.
8:10.16743 TA A request for
Name of Debtor WESTCIJFF MEDICAL LABORATORIES, INC.

NOTE: This (cnn shoulo not be payment of an administrative expense may be flied pursuantlo 11 U.S.C.
the
Chapter 11
used to make eclaim (or an administrative expense aitsUlg afterthe commencement of the case.
503.
Name of Creditor (the

ORANGE
person or
other entity to*hom
debtor owes money or properly):
COUNTY TREASURER-TAX COLLECTOR
I] Check this box to indicate that this ciaim amends a previously flied claim,. Court Claim Number: (1! known)
Filed on:______________
Name and addresswtrere notices should be sent:
P.O. BOX 1438 SANTA ANA CA 92702

Telephone number (714) 834-3411
AUN: BANKRUPTCY UNIT
Name and address where payment should be sent (if different from above):
0 Check this box if you are aware that anyone else has filed a proof of claim relating to your claim. Attach copy of
statement giving particulars. 0 Check thrs box if you are the debtor or trustee in this case.
Telephone number.
1. Amount of Claim
as of Date Case Flied:
S 69,183.37
If all or part of your claim is secured, complete item 4 below; however, if all of your claim is unsecured, do not complete item 4. If all or part of your claim is entitled to priority, complete item 5. Check this box if claim includes interest or other charges itt addition to the principal amount of claim. Attach itemized statement of interest or charges.
5. Amount of Claim Entitled to Priority under 11 U.S.C. 507(a). If any portion of your claim falls In one of the following categories, check the box and state the amount
Specify the priority
of the
clarm.
2. Basis for Claim: Personal Property Taxes 01.01-2010 Tc Ref# 0623860 0611650 0632786 0408581
0 Domestic supportobligations under 11 U.S.C. 507(a)(1)(A) or (a)(1)(B),

0 Wages, salaries, or commissions (up
3. Last four digits of any number by which creditor identifies debtor BKI
3a. Debtor may have scheduled account as:
000487
to $1O,950)eamedwlthin l8odays before filing of the bakniptcy petition or cessation of the debtors business, whichever is earlierIl U.S.C. 507 (a)(4). 0 Contributions to an employee benefit plan 11 U.S.C. 507 (a)(5)
4. Secured Claim Check the appropr ate box if your claim is secured by a lien on property or a right of setoff and provide the requested information.
Nature of property or right of setoff
.
0 Real Estate
0 Motor Vehicle
0 Other
Describe:
Value of Property$ Unknown Annual Interest Rate
0 Up to 52,425* of deposits toward purchase, lease, or rental of property or services for personal, family, or household use 11 U.S.C. 507
(a)(7).
Amount of arrearage and other charges as of time case filed included In secured claim,
If any;
Basis for perfection:

$___________________ ___
Statutory/Recorded Lien
$
Amount of Secured Claim: $ proof of claim.
Taxes or penalties owed to governmental units 11 U.S.C. 507 (a)(8).
Amount Unsecured:
000
6. Credits: The amount of ali payments on this claim has been credited for the purpose of making this
0 Other Specify applicable paragraph of 11 U.S.C. 507 (a)( .-_J. Amount entitled to priority: 5 69,183.37
*Aunis are subject to adjustment or, 4/1/10 and every 3 mars thereafler with respect to cases commenced on or after the date of adjustment.
7. Documents: Attach redacted copies of any documents that support the claim, such as promissory
notes, purchase orders, invoices, itemized statements orrunning accounts, contracts, judgments, mortgages, and security agreements. You may also attach a summary. Attach redacled copies of documents providing evidence ofperfection of a securttyinterest. You may also attach a summary.
DO NOT SEND ORIGINAL
DOCUMENTS. ATTACHED DOCUMENTS MAY
BE DESTROYED
AFTER
SCANNING.
If the documents are not available, please explain: Date: June 10, 2010
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Signature: The person filing this claim must sign it. Sign and print name and title, if any, of the creditor or other person authorized to file this claim and state address and telephone number if different from the notice address above, Attach copy of power of attorney, if any.
FOR COURT USE ONLY
/
Ratna D. Butani.,Deputy
Penalty for presenting aavdulent ctaftn: Fine of
up to 5500.000 or imprisonment for up to 5 years.
or
both. 18 U.S.C. 5152 and 3571.
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DEBTOR:
CASE NO.: CHAPTER: 8:1016743 TA Ii PETITION DATE: BANKRUPTCY NO:
Westcliff Medical Laboratories, Inc.
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a)
FEES
$0.00 $0.00
$0.00
Case 8:10-bk-16743-TA
YEAR NET VALUE INTEREST

$0.00 0.00 $0.00 0.00 0.00 0.00 0.00 $0.00 0.00
PROPERTY TYPE ASSESSMENT NO :TQTAL, BASE TAX Basic 10% PENALTY ADDL PENALTY
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $000
Pre-Petition Priority Tax Liability

2.351 $25.22
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $000
2010
BUSINSSSM1TS
AMOUNT PAID
$0.00 0.00 $0.00
GLAIMT TA
-r
$25.22 $64,642.70
$38.81 0.00
$73.62
2010
BUSINESS ASSESSMENTS
5,847.502 64,642.70
$38.81 73.62 315.62 57.07 830,77 96.44 $66,080 25 3,695 7331 29,624 5497 80,013 9,289 $5,985302
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2010
0)
3
$0.00 $0.00 $0.00 $0.00 $0.00
2010
C)
2010
13USINESS ASSESSMENTS
2010
I3USINESS ASSESSMENTS
0.00 0.00 0.00 0.00 SO 00
$31162 $57.07
$830.77 $96.44
CD
2010
2011)
TOTALS
S6608025
$0 00 $0 00 $000 Nte:This Claim is subject to amendment or modifica tion in the event of an audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor has acquisitions or dispositions of assets subject to asses * sment. If this is an amended Proof of Claim the asterisked items have been revised to reflect supplemental assessments, roll escape audits and/or
the actual assessments and issuance of bills regarding
0)
By
L. La c 6/10/2010
previously estimated amounts. I certify the above to be a true and correct copy of the original entty of the secured and/or unsecured property tax roll, ORANGE COUNTY .AX CA9LLEcTOR Page 1
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Ratna 0 l3utani )jy I Collector
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DEBTOR: CASE NO.: CHAPTER: Westcliff Medical Laboratories, Inc. 8:10.16743 TA PETITION DATE: 11 BANKRUPTCY NO:
9
0)
PROPERTY TYPE
P re-Petition Priority Tax Liability

NET VA UI!
BASE TAX PENALTY PENALTY
$0.00 .t0.00 $0.00 $66,080.25 TOTAL BasIc 10% ADDL
Case 8:10-bk-16743-TA
YEAR
ASSESSMENT NO: Total Page 1

5,985,302
INTEREST
-
FEES
$0.00
$0.00 $0.00 $0.00
AMOUNT PAID
$0.00 0.00 $0.00 0.00
CLAIM TOTAL $66,080.25 $115.01 $107.53 $104.89
2010 11,083 115.07 $0.00 $0.00 0.00 $0.00 000 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $107.53 104.89 24.85 38.11 54.58 42.48 10,237 9,705 2,394 3,695 5,275 4,185
3US1NESSASSESSMEIiTh
a)
2010
13U111
2010
2010
$0.00 $0.00 $0.00 $0.00
0.00 0.00 0.00 0.00 SO 00
$24.85 $38.11 $54.58 $42.48
-n CD
2010
I3USJNESSASSESSMENTS
a0
0)
2010
BUSINESSASSESSMENTS
2010
TOTALS $66,.67 7 $0 00 $00 $000 $QO Note:This Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor hasacquisitions or dispositions of assets subject to assessment. * If this is an amended Proof of Claim the asterisked items have been revised to reflect supplemental assessments, roll
Cl) C)
Q CD
escape audits and/or the actual assessments and issuance of bills regarding previously estimated amounts
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CO
a)
-a
CD
Desc
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I certify the above to be a true and correct copy of the original entry of the secured and/or unsecured property tax roll. ORANGE COUNTY TAX COLLECTOR Page2 By Ratiia 1) Bulaiii 6/10/2010 Deputy Thx Collector
3 CD
:3
C) 0) C,) CD a,
DEBTOR: CASE NO.: CHAPTER: Westcliff Medical Laboratories, Inc. 8:10-18743 TA PETITI ON DATE: 11 BANKRUPTCY NO:
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cp C
Case 8:10-bk-16743-TA
0) -.4
Pre-Petition Priority Tax LiabHity
YEAR NET VALUE PENALV $0.00 $0.00 0.00 $0.(>0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 iFTEREST FEES 6.031,876 $66,567.76 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $000 212.11 $191.22 21,121 18,481
6,770
ADOL
PROPERTY TYPE ASSESSMENT NO Total Page 2 TOTAL BASE TAX BasIc 10% PENALTY
AMOUNT
PAID
$0.00
C)
CLAIMTOTAL.
2010
BUSINESS ASSESSMENT
$66,567.76 0.00 $0.00

$212.11
C)
2010
BUSINESS ASSESSMENI S
0)
3
$191.22 $0.00 0.00 $68.72
2010
BUSINESS ASSESSMEN
Co
68.72
39.93
144.84
2010 3,695 13,950 3,365 35.02

34.35
0.00
0.00 0.00 0.00 0.00
2010
BUSiNESS ASSESSMENTS
$0.00 $0.00 $0.00 $0.00
0.00 0.00 0.00 0.00
$39.93
-n CD $144.84 $35.02
2010 3,365 $,1O2623 $6723 95
Oo
2010
TOTALS
$34.35
sq
$ooo
$000 5000 go Note:This Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor has acquis itions or dispositions of assets subject to assessment. If this is an amended Proof of Claim theasterisked Items have been escape audits and(or the actual assessments and issuance of bills revised to reflectsupplemerital assessments, roll regarding previously estimated amounts. I certify the above to be a true and correct copy of the origina
0)
ORANGE COUNTY TAX COU,,ECTOR By

6/10/2010
l entry of the secured and/or unsecured property tax roll. Page 3
0 0
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3
CD D
Ratna D Butani Deputy Tax Collector
Desc
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CD
CD
ci)
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C,
DEBTOR: CASE NO.: CHAPTER: Westcliff Medical Laboratories, Inc. 8:10-16743 TA PETITION DATE: 11 BANKRUPTCY NO:
9
0)
Pre-Petition Priority Tax Uability

NET VALLI INTEREST FEES $0.00
$0.00 $0.00 $0.00 0.00 0.00 0.00 $0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 $0.00 0.00
Case 8:10-bk-16743-TA
TOTAL BASETAX tBaslc 10% PENALTY ADOL PENALTY $0.00

$000 $0.00 $0.00 $0.00 $0.00 $0.00
CLJM TOTAL

PROPERTY TYPE ASSESSMENT NO 1 otal Page 3 6.102.623

$67,293.95
AMT PAID $0 00
0.00 $0.00 0.00 0.00 0.00 0.00 0.00
$0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
ow 106,679 1,132,68 $256.27 38.67 24,682 3725 3515
$67,29.3.95
$1,132.68 $256.27 $38.67 $35.67 $38.67 $37.41 $37.81
10 019635
2010
C)
oio
oo
35.67
38.67 37.41 37.81
9 CD
2010 3,725 3,725 3 725
coo
0)
2010
2010
BUSINESS ASSLSSMENTS 10019637 13USINESS ASSESSMENTS 10 019637 I3USINESS ASSESSMENTS 10019638 I3USINESS ASSESSMENTS ID 019639 BUSINESS ASSESSMEN IS 100196IO BUSINESS ASSESSMENTS 10 019641
TOTALS:
S,252,399 $68871i3 $0.00
$000
$0.00
$0.00
$0.00
-$68,871.13
NoteThis Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor has acquisitions or dispositions of assets subject to assessment. * If this is an amended Proof of Claim the asterisked items have been revised to reflect supplemental assessments, roll
CD 0
ci
C)
0 C,
ci
escape audits and/or the actual assessments and issuance of bills regarding previously estima ted amounts. I certify the above to be a true and correct copy of the original entry of the secured and/or unsecured properly tax roll. ORANGE CUNTY TAX COLLECTOR Page 4 By RatnaD Butani 6/10/2010
CD
-D a)
CD
Deputy Tax Collector
Desc
C) Cl, (U
C)
Co
-
&
-
Case 8:10-bk-16743-TA
0) -4 C)
V EAR NET VALUE INTEREST FEES

$0.00 $0.00 $0.00 $0.00 0.00 0.00 $0.00 $0.00 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 $0.00 0.00 6,252.399 $68,871.13 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 4038 $38.42 38.54 38.67 38.49 40.75 38.93 3,875 3,725 3,725 3,725 3,693 3,950 3,750
PROPERTY TYPE TOTAL BASE TAX Baglc 10% PENALTY. ADDL PENALTY
ASSESSMENT NO: fotal Page 4
AMOUNT PAID
$0.00 0.01) $0.00 0.00 0.00 0.00 0.00 0.00
2010
[3US1NESSASS13SSMPNT
$68,871.13 $40.38 $38.42
C)
0)
2010
13US[NESS ASSESSMENTS
B
C
2010
BUSF1ESSASSESSMEi
$38.54
$38.67
1
$38.49
$40.75 $38.93
2010
CD
2010
BtJSINESS ASSESSMENTS
2010
TOTALS
S6,27$84
$69 145 1
so oo
$Ooo
so on
so on
so on Note:This Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed to file a Business Property Staicment, or if the debtor has acquisitions or dispositions of assets subject to assessment. If this is sri amended Proof of ClaimIhe asterisked items have been revised to reflect supplemental assessments, roll escape audits and/or the actual assessments and issuance of bills regarding previo usly estimatedamourits. I certify the above to be a true and correct copy of the original entry of the secured and/or unsecured property tax ORANGE,OUNTY TAX COLLECTOR Page 5 By 1.) CL:. Rutna E) E3utani 6/10/2010
Deputy
Ta Collector
Desc
0)
C,
CD
0
El
-.
9 0
C)

NET VALUE
.
YEAR BasIc 10%. PENALTY ADOL PENALTY INTEREST FEES

$0.00 $0.00 0.00 $0.Ou $0.00
Case 8:10-bk-16743-TA
C?) %0.00
0.00
TOTAL RASETAX $69. 145.31 $0.00 $0.00 $0.00
PROPERTY TYPE ASSESSMENT NO: lUtt1 1 c b.278,842 3,780
AMOUNT PAID
9. I 4.i1
2010
BUsINFSS ASSESSMENTS
38.06
$38.06
0)
11
CD
I
$0 00
6918337
CD Cl)
C, C) C
ci
TOTALS $6 282,62. $69,183 37 $000 $0 00 $000 $000 Note:This Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor has acquisitions or dispositions of assets subject to assessment. if this is an amended Proof of Claim the asterisked items have been revised to reflect supplemental assessments, roll
escape audits andlor the actual assessments and issuance of bills regarding previously estimated amounts. I certit the above to be a true and correct copy of the original entry of the secure d and/or unsecured property tax roll. ORANGE COUNTY TAX COLLECTOR Page 6 By / 6/10/2010
ci 0
CD
3
D
0) CD
-U
Ratna Dl3utani Deputy Tax Collector
Desc
CD
___________
______
Case 8:10-bk-16743-TA Doc 827 Filed 05/16/12 Entered 05/16/12 14:46:33 Page 18 of Dee: ain Document Case 8:1 0-bk-I 6743T Main Document Filed 06/10/10 28 Claim 13-1 of 8
In re:
Desc Page 8

Debtor(s).
CRAPTER: 11
CASE NUMBER:
8:10-16743 TA
NOTE: When using this form to indicate service of a proposed order, DO NOT list any person or entity in Category I. Proposed orders do not generate an NEF because only orders that have been entered are placed on a CMIECF docket.
PROOF OF SERVICE OF DOCUMENT

I am over the age of 18 and not a party to this bankruptcy case or adversary proceeding. My business address is: P.O.Box 1438 Santa Ana, Ca 92702 A true and correct copy of the foregoing document described as Proof of Claim will be served or was served (a) on the judge in chambers in the form and manner required by LBR 5005-2(d), and (b) in the manner indicated below:
I. TO BE SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING (NEF) Pursuant to controlling General Order(s) and Local Bankruptcy Rule(s) (LBR), the foregoing document will be served by the court via NEF and hypertink to the document On 6110/10 I checked the CMIECF docket for this bankruptcy case or adversary proceeding and determined that the following person(s) are on the Electronic Mail Notice List to receive NEF transmission at the email addressed indicated below: Ron Bender on behalf of Debtor Westcliff Medical Laboratories, inc. rb@lnbrb.com Jacqueline L Rodriguez on behalf of Debtor Westcliff Medical Laboratories, Inc. jlr@lnbrb.com U Service information continued on attached page
-
II. SERVED BY U.S. MAIL OR OVERNIGHT MAIL (indicate method for each person or entity served): On 1 served the following person(s) and/or erttity(ies) at the last known address(es) in this bankruptcy case or adversary proceeding by placing a true and correct copy thereof in a sealed envelope in the United States Mail, first class, postage prepaid, and/or with an overnight mail service addressed as follow. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed.
O Service information continued on attached page lfl. SERVED BY PERSONAL DELIVERY, FACSIMILE TRANSMISSION OR EMAIL (indicate method foreach person orentity served): Pursuant to F.R.Civ.P. 5 and/or controlling LBR, on I served the following person(s) and/or entity(ies) by personal delivery, or (for those who consented in writing to such service method) by facsimile transmission and/or email as follows. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed.
U Service information continued on attached page I declare under penalty of peijury under the laws of the United States of America that the foregoing is true and correct.
6/1 0/10 Date
Ratna 0 Buni., Deputy Tax Collector Type Name
Signaiure
This form is mandatory, It has beer approved for use by the United States Bankwptcy Court for the Central District of CaIifrnia.
January 2009
F 9013-3.1 -18-
Case 8:10-bk-16743-TA
Desc
EXHIBIT 1V13 2
-19-
Case 8:10-bk-16743-TA
UNITED STATES
Doc 827 Filed 05/16/12 Entered 05/16/12 14:46:33 Main Document Filed 06/11/10 28 Page 20 of Dee. lain Document Claim 13-2
,.
Desc Page 1
BANKRUPTCY COURT
CALIFORNIA CENTRAL DISTRICT, SANTA ANA
PROOF OF CLAIM
CaseNumber: 8:10.16743 Chapter:
TA 11
NameofDebtor: WESTCL1FP MEDICAL LABORATORIES, INC.
NOTE: This fonn should not be used to make a claim for an administrative expense adsing after the commencement of the case. A request for payment of an administrative expense may be filed pursuant fall U.S.C. 503. Name of Creditor (the person or other entity to whom the debtor owes money or property):
ORANGE COUNTY TREASURER-TAX COLLECTOR

shOuld bO sent:
El Check this box to indicate that
this claim amends a previously filed claim.
Nime arid address where notices
Telephone
number:
P 0. BOX 1438 SANTA ANA CA 92702 ATTh: BANKRUPTCY UNIT

(714)
Court Claim Number:

(It known) Filed
on:_______________
834-3411
should be sent
Name
and address where payment
(if different from
above):
El Check this
anyone else
relating
to
aware that has filed a proof of claim your claim. Attach copy of
box if you are
statement giving particulars. Telephone number:

1. Amount of Claim as of Date Case Flied: $ 89,183.37 4 below: however, if all
El Check this
box if you
are the debtor or
truStee in this case.

5.
If all or part of your claim is secured, complete item not complete item 4.
of your claim is unsecured,
do
If all
or
part of your claim is entitied to priority, complete item 5.

, , ,
Claim Entitled to Priority under 11 U.S.C. 507(a). If any portion of your claim falls In one of the following categories, check the box and state the amount
Amount of
Check this box if claim includes interest or other charges in addition to the principal Attach itemized statement of interest or charges.
.
. .. . .
amount of daim.
Specify the priority of the claim. El Domestic support obligations under 11 U.S.C. 507(a)(1)(A) or (a)(l)(B). El Wages, salaries, or commissions (up to $10,950) eamed within 180 days before filing of the bankruptcy petition or cessation of the debtors business, whichever is earlierIl U.S.C. 507
(a)(4). 0 Contributions to an employee benefit plan 11 U.S.C. 507 (a)(5)
2. Basis for Claim: Personal property Taxes 01-014010 Tc Ref# 0523860 0611650 0632786 0408581
3.
Last four digits of any
number
by which creditor identifies dabtot
BK1000487
3a. Debtor may have scheduled account as: 4. Secured Claim Check the appropriate box if your claim is secured by a lien on property the requested information.
Nature
or a
right of setoff and provide
of property
or right of stofh
El
Real
Estate
El Motor Vehicle
Descnbe: Value of Property:$ Unknown

,
El Other
Annual Interest late

.
El Up to S2,425 of deposits toward. purchase, lease, or rental of property or services for personal, family, or 0ld use 11 U.S.C. 507
Taxes or penalties owed to governmental units 11 U.S.C. 507
(a)(B).
Amount of arrearage and other charges as of time case filed included in secured claim, Basis for perfection: StatutorylRecorded Lien it any:
$____________________ __
Amount of
Secured Claim: $
has
Amount Unsecured: $ been

credited for
0.00
of making
6. CredIts: The amount of alt payments on this claim

proof of daim.
the purpose
this
El Other
Specify applicable paragraph
7. Documents: Attachredacted copies of any documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements or running accounts, contracts, judgments, mortgages, and security agreements. You may also attach a summary. Attach redacted copies of documents providing evidence of perlbction of a security interest. You may also attach a summary. DO NOT SEND ORIGINAL DOCUMENTS. ATTACHED DOCUMENTS MAY BE DESTROYED AFTER SCANNING. If the documents
Date: June are not available, please explain:
Amount entitled to priorIty:

$ 69,183.37
Amnounts are subject to adjustment on 411/10 and every 3 years thereafter with I-aspect to cases commenced on or after fire date of adjustmenL
10. 2010
The person filing this claim must sign it. Sign and print name and title, if any, of the creditor or other person authorized to file this claim and state address and telephone number if different from the notice address above. Attach copy of power of attorney, if any.
Signature:
FOR COURT USE ONLY
terL
Ratna D. Butani,,Deputy
Pena8yfor presenting frauculent claim: Fine of upto $500,000
or
imprisonment for upto 5 years, or bOth. 18 U.S.C.
152 and 571.
-20-
C)
0) CD
(1)
El
cp
C
-.

NET VA ..E 1 INTEREST
-
0)
-.4
YEAR ADDL PENALTY FEES

$0.00
$0.00 $0.00 $0.00 $0.00 0.00 0.00 0.00 $0.00 $0.00 $0.00
Case 8:10-bk-16743-TA
2010 2.351 $25.22 $0.00 $0.00 $0.00

0.00 $0.00
PROPERTY TYPE ASSESSMENT NO I3[JSINSSSM1S TOTAL BASETAX Basic 10% PENALTY

5.847,502 64,642.70 $0.00 $0.00 $0.00 $0.00 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $38.81 73.62 3,695 7331 29,624
AMOUNT PAID $0.00

0.00 $0.00 0.00 0.00 0.00 0,00 0.00
C A
OTAL $25.22
$64,642.70
$38.81 $73.62
2010
B(JS1NSSSMhNTS
0)
20I()
2010
BUSiNESS ASSESSMENTS
1\.)
2010
315.62
707 830.77 96.44
-n
$315.62
$57.07
2010 5497 80.013 9,289
CD
2010
0)
2010
$830.77 $96.44
TOTALS
$5 9s,3o2 $66 08025 $000
$0 00
$0 00
$000
$000
$66,080 2.5
Cl) C,
CD
ID
0 c)
ID
Notc:This Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor has acquisitions or dispos itions of assets subject to assessment. * If this is an amended Proof of Claim the asterisked items have been revised to reflect supplemental assessments, roll escape audits andior the actual assessments and issuance of bills regarding previously estimated amounts. I certify the above to be a true and correct copy of the originalentry of the secured and/or unsecured property tax roll. ORANGE Cou?TY AX c9LLECTOR Page 1 By Ji J (JLZ tRatna D [3utani 6/10/2010
CD
-t:i
Deputy Ta. Collector
Desc
(0
0) CD
C-) a)
CD
Cl)
oz
DEBTOR: CASE NO.: CHAPTER: Westcliff Medical Laboratories, Inc. 8:10.16743 TA PETITION DATE: 11 BANKRUPTCY NO:
-
9
;c.
0) -4
Case 8:10-bk-16743-TA
Pre-Petition Priority Tax Liabihty

NET VALUE
-
PROPERTY TYPE ASSESSMENT NO: TOtAL BASE TAX FEES

$0.00 $0.00 $0.00 0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 0.00 $0.00 $0.00 $0.00 0,00 $0.00
Total Page 1 5985302 $66,080.25 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 I 15.07 $107.33 104.89 24.85 38.11 54.58 42.48 083 10237 9,705 2,394 3,695
Basic.1O% PENALTY
ADDL PENALTY INTEREST
AMOUNT PAID
GLAIMTOTAL
-
2010
ThUS1NESSASSESSMEN1
$0.00 0.00 $0.00 0.00 0.00 0.00 0.00 0.00
$66,080.25 $115.07 $107.53
C)
a)
2010
3
$104.89
$24.85 $38.11 $54.58
2010
C) 3
2010
-n
2010
T3IJSINESS ASSESSMENTS
CD
2010
5,275
4,185
2010
13US1NESSASSESSMEWW
$42.48
So 00
01
TOTALS $667M . 0Oo 0i00 $0 OtI Note:Tbis Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed t file a Business Property Statement, or if the debtor has acquisitions or dispositions of assets subject to assessment. If this is an amended Proof of Claim the asterisked items have been revised to reflect supplemental assessments, roll escape audits and/or the actual assessments and issuanceof bills regard ing previously estimatedamounts. I certify the above to he a true and correct copy of the origina entry l of the secured and/or unsecured property tax roll. ORANGE COUNTY TAX COLLECTOR Page 2 By Ratna D Butani 6/10/2010 Deputy Tax Collector
Desc
0)
C)
LI)
CD

8:10-16743 TA 11 PETITION DATE: BANKRUPTCY NO:
DEBTOR: CASE NO.: CHAPTER:
9
0)

NET VALUE INTEREST FEES $0 00 $0.00 $0.00 $0.00 0.00 0.00
0.00 $0.00 $0 00 0.00 $000
YEAR ADDL PENALTY

$0.00 $0.00
Case 8:10-bk-16743-TA
PROPERTY TYPE ASSESSMENT No: TOTAL BASE TAX .Basjc 10%. PENALTY
$0.00
Total Page 2
AMOUNT PAID
0.00
C.AIM TOThL
6.031,876 $66,567.76 212,11 $0.00 $0.00 0,00 $0.00

0.00
$66,567.76
2010 21,121 18,481 $191.22 $0.00 $0.00

$0.00 $0.00 68.72 6,770
I3USINESSASSESSME 10 019626
2010
L3USINLSSASSESSMENIS
0.00 $0.00 0.00 $0.00 $0.0 $0.00

$0.00 $0 00
$212.11
0)
3
$191.22
$68.72
2010
C)
$0.00
$0.00
2010
I3uslNEssAss:SSMENTs
3,695
39.93
-n 0.01) 0.00
0.00 0.00
$39.93
2010
13950 144.84 $000 $0.00

$0.00 $0.00 $0.00 $000 35.02 34.35 S67,293 95
3,365
2010 3,365 $6,102,623
$144.84
CD 9hcL 0o
0) $35.02
2010
TOTALS
$34.35
$000
S67,29395
ci
CD
escape audits and/or the actual assessments and issuance of bills regarding previously estimated amounts. I certify the above to be a true and correct copy of the original entry of the secured and/or unsecured
Note:This Claim is subject to amendment or modificationin the event elan audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor haS acquisitions or dispositions of assets subject to assessments If this is an amended Proof of Claim the asterisked Items have been revised to reflect;supple mental assessments, roll property tax roll. Page 3
LI)
C)
ORANGE COUNTY TAX COLLECTOR 6/10/2010
C)
ci 0
CD D
By
/vt&
Ratna D Butani
Desc
Co
-1, 0)
CD
-4.
Deputy Tax Collector
0)
C)
CD
Cl)
&
0)
LA)
Case 8:10-bk-16743-TA

NET VALUE BASE TAX
-
TOTAL
FEES
$0.00
PROPERTY TYPE ASSESSMENT NO: Total Page
BasIc. 10% PENALTY

IkIrEEsr
ADDL PENALTY $0.00 $0.00 0,00 $0.00 0.00 0.00

0.00 0.00 $0.00
AMOUNT PAID $0.00 0.00
GLAI
TOT L
$67.293.95
6.102.623 $67.293.95 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00
2010 106,679 1,13268 $256.27 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00
BUSINESS ASSESSMCNTS
C)
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00
$1 132.68 $0.00 0.00 0.00

0.00 0.00 $256.27 $38.67
0)
2010 24,682
3,725
2010 38.67
35.67
I3USINESS ASSESSMENTS 3515

3.725 38,67 3.725
A)
1\)
2010
I3USTNESS ASSESSMENTS
-n $35.67
$38.67 $37.41
2010
BUSINSSSMENTS 37.41
37.81
CD
2010 3,725
0)
2010
0.00
$0.00
0.00
$37.81
$900
$68,$7fl3
C,,
CD
ci
C-)
Desc
CO
0)
CD
CD
TOTALS $6,52,399 $68871 13 1 00 $0 Of) 0 00 $0 00 Note:This Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor has acquisitions or dispositions of assets subject to assessment. * If this is an amended Proof of Claim the asterisked Items have been revised to reflect supplemental assessments, roll escape audits and!or the actual assessments and Issuance of bills regard ing previously estimated amounts. I certi the above to be a true and eorrectcopy of the. origina l entry of the secured and/or unsecured property tax roll. ORANGE QUNTY TX COLLECTOR Page 4 By Ratna D Butani 6/10/2010
1)eputy Tax Collector
C)
Cl) CD
0,
-
&
0)
C).)
Pre-Petition PrIority Tax Liability

NET VALUE INTEREST
-
Case 8:10-bk-16743-TA
YEAR ADDL PENALTY

$0.00 $0.00 0.00 $0.00 0.00 0.00 0.00 0.00 $0.00 $0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00
PROPERTY TYPE ASSESSMENT NO: TOTAL BASE TAX BasIc 10% PENALTY
$0.00 $0.00 $0.00 $0.00 $000 $0.00 $0.00 $0.00
-
Totni Page
AMOUNT PAID
$000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 $0.00 0.00 0.00 0.00 0.00 0.00 $0.00
TA
$68.87 [.13
6.252,399
$68,871.13 40,38 $38.42 38.54 38.67 38.49 40.75 38,93 $693145.31 $0.00 3,875 3,725 3,725 3,725 3,693 3950 3,750 $6$278,842
2010
I3US1NESS ASSESSMENTS
C-)
$40.38
$38.42
U)
2010
L3USINESS ASSESSMENTS
3
$38.54 $38.67 $38.49
S40i5
2010
2010
BUSINESS ASSESSMENTS 10 019644 BUSINESS ASSESSMENTS
2010
L3USINESSASSI3SSMENTS
1 CD
OQ
2010
201(1
BUSINESS ASSESSMENTS 10 019648
0 $38.93
$69;145.31
TOTALS:
Cl) C.)
CD
ci 0 C)
-D
CD CD 0)
CD
Note:Tlzis Claim is subject to amendment or modificationin the event of an audit assessment, if the debtor has failed me a Business Prope* ty Statement, or if the debtoi has acquisitions or dispositions of assets subject to assessnicat to * If this is an amended Proof of Claim the asterisked items have been revised to reflect supplementa l assessments, roll escape audits andlor the actual assessments and issuance of bills regarding previouslyestimated amounts. I certiithe above to be a true and correct copy of the original entry of the secured and/or unsecured property tax ORANGE,OUNTY TAX COLLECTOR Page 5 By .t) b LLO. L.t Raffia D Butani 6/10/2010 Deputy Tax Collector
Desc
C) a)
C,) CD
DEBTOR: CASE NO.: CHAPTER: Westcliff Medical Laboratories, Inc. 8:10-16743 TA PETITION DATE: Ii BANKRUPTCY NO:
:zi
-.
9
0)
Case 8:10-bk-16743-TA
(EAR NET VALUE INTEREST FEES

0.U() uL0
PrePetition Priority Tax Liability

TOTAL BASE TAX Basic 10% PENALTY ADDL PENALTY
S0M
C)
PROPERTY TYPE ASSESSMENT NO; Tutu! Pic 6.:7.842 S6,I45.3 I

$ti.00
AMOUNT PAID
$0.00
L.AIM TOTAL
$69.
2010 3,780 38,06 $0.00 $0.00 liMO
145.3 I 0.00
$33.06
$0.00
C) a)
-n
9cL
CD
TOTALS $6 2g2,622 $69,183 7 $000 $000 $000 $000 Note:This Claim is subject to amendment or modification in the event of an audit assessment, if the debtor has failed to file a Business Property Statement, or if the debtor has acquisitions or dispositions of assets subject to assessment. * If this is an amended Proof of Claim the asterisked items have been revised to reflect supplemental assessments, roll escape audits of the secured and/or unsecured properly tax roll. Page 6
$000
S69J8.3.37
-o
Desc
CD
CD
ORANGE COUNTY TAX COLLECTOR By / / Ratna D Butani 6/10/20 10 Deputy Tax Collector
andior the actual assessments and issuance of bills regard ing previously estimated amounts. I certify the above to be a true and correct copy of the original entry
Case 8:10-bk-16743-TA Doc 827 Filed 05/16/12 Entered 05/16/12 14:46:33 Desc Page 27 28 Claim 13-2 Filed 06/11/10 ofDesc Case 8:10-bk-16743-T Main Document in Document Page 8
fg
in
re: Westcliff Medical Laboratories, Inc.

.
CHAPTER:
11 8:10-16743 TA
CASE NUMBER:
NOTE: When using this form to indicate service of a proposed order, DO NOT list any person or entity in Category 1. Proposed orders do not generate an NEF because only orders that have been entered are placed on a CMIECF docket.
PROOF OF SERVICE OF DOCUMENT

I am over the age of 18 and not a party to this bankruptcy case or adversary proceeding. My business address is: P.O.Box 1438 Santa Ana, Ca 92702 A true and correct copy of the foregoing document described as Proof of Claim will be served or was served <a) on the judge in chambers in the form and manner required by LBR 5005-2(d), and (b) in the manner indicated below:
I. TO BE SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING CNEF9 Pursuant to controlling General Order(s) and Local Bankruptcy Rule(s) (LBR), the foregoing document will be served by the court via NEF and hyperlink to the document. On 6/10/10 I checked the CM/ECF docket for this bankruptcy case or adversary proceeding and determined that the following person(s) are on the Electronic Mail Notice List to receive NEF transmission at the email addressed indicated below: Ron Bender on behalf of Debtor Westcliff Medical Laboratories, Inc. th@lnbrb.com Jacqueline L Rodriguez on behalf of Debtor Westc!iff Medical Laboratories, Inc. jlr(lnbrb.com Cl Service information continued on attached page
-
II, SERVED BY U.S. MAIL OR OVERNIGHT MAIL (indicate method foreach person or entity served): On i served the following person(s) and/or entity(ies) at the last known address(es) in this bankruptcy case or adversary proceeding by placing a true and correct copy thereof in a sealed envelope in the United States Mail, first class, postage prepaid, and/orwith an overnight mall service addressed as follow. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed.
C] Service information continued on attached page III. SERVED BY PERSONAL DELIVERY, FACSIMILE TRANSMISSION OR EMAIL (indicate method foreach person orentity served): Pursuant to FR.CivP. 5 and/or controlling LBR, on I served the following person(s) and/or entity(ies) by personal delivery, or (for those who consented in writing to such service method) by facsimile transmission and/or email as follows. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed.
Cl Service information continued on attached page

I
declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct.
6/10/10 Date
Ratna D Butani,, Deputy Tax Collector Type Name
)r
Signature
This form is mandatory. it has been approved for use by the United States Bankruptcy Court for the Central District of California.
January2009
F 9013-31
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Case 8:10-bk-16743-TA
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PROOF OF SERVICE I do hereby declare that I am a citizen of the United States employed in the County of Orange, over 18 years old and that my business address is 333 W. Santa Ana Blvd., Suite 407, Santa Ana, California 92702-1379. I am not a party to the within action. On May 16, 2012, I served the foregoing OPPOSITION TO DEBTORS SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS; DECLARATION OF RATNA BUTANI on all other parties to this action by placing a true copy of said document in a sealed envelope in the following manner: [X] (BY U.S. MAIL) I placed such envelope(s) addressed as shown below (last known addresses) for collection and mailing at Santa Ana California, following our ordinary business practices. I am readily familiar with this offices practice for collecting and processing correspondence for mailing. On the same day that correspondence is placed for collection and mailing, it is deposited in the ordinary course of business with the United States Postal Service in a sealed envelope with postage fully prepaid. Westcliff Medical Laboratories, Inc. 1821 E. Dyer Road, #100 Santa Ana, CA 92705 Biolabs, Inc. 1821 E. Dyer Road, #100 SantaAna,CA 92705 United States Trustee (SA) 411 W. Fourth St., Suite 9041 Santa Ana, CA 9270 1-4593 I hereby certify that I caused the foregoing OPPOSITION TO DEBTORS SIXTH OMNIBUS MOTION FOR ORDER DISALLOWING CLAIMS; DECLARATION OF RATNA BUTANI on to be served on May 16, 2012, upon all counsel of record listed below by electronic filing utilizing CMIECF: Ron Bender, Esq. Todd M. Arnold, Esq. Levene, Neale, Bender, Yoo & Brill LLP 10250 Constellation Blvd., Ste. 1700 Los Angeles, CA 90067 Phone: 310-229-1234 Fax: 310-229-1244 Email: rb@lnbyb.com, tma@lnbyb.com Attorneys for Debtor Debtor
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I declare that I am employed in the office of a member jf the Bar of this Court at whose direction the service was made. Santa Ana CA this 16 day of May 2012.
Anthony Lievanos

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Case 8:10-bk-16743-TA

Affects BIOLABS, INC., only

MEMORANDUM OF POINTS AND AUTHORITIES INTRODUCTION

The lien date in California is the first day of

28 following year. (Id. at 1403; Emphasis added.)

Marisa Matsumura, Deputy

Attorneys for Creditor, Orange County TreasurerTax Collector

day of May, 2012 at Santa Ana, California.

CENTRAL DISTRICT, SANTA AMA

Name of Debtor WESTCIJFF MEDICAL LABORATORIES, INC.

Name of Creditor (the

other entity to*hom

debtor owes money or properly):

COUNTY TREASURER-TAX COLLECTOR

Name and addresswtrere notices should be sent:

P.O. BOX 1438 SANTA ANA CA 92702

as of Date Case Flied:

Specify the priority

0 Domestic supportobligations under 11 U.S.C. 507(a)(1)(A) or (a)(1)(B),

Basis for perfection:

Amount of Secured Claim: $ proof of claim.

Taxes or penalties owed to governmental units 11 U.S.C. 507 (a)(8).

DOCUMENTS. ATTACHED DOCUMENTS MAY

FOR COURT USE ONLY

Penalty for presenting aavdulent ctaftn: Fine of

up to 5500.000 or imprisonment for up to 5 years.

both. 18 U.S.C. 5152 and 3571.

Westcliff Medical Laboratories, Inc.

YEAR NET VALUE INTEREST

Pre-Petition Priority Tax Liability

0.00 0.00 0.00 0.00 SO 00

the actual assessments and issuance of bills regarding

Ratna 0 l3utani )jy I Collector

P re-Petition Priority Tax Liability

ASSESSMENT NO: Total Page 1

CLAIM TOTAL $66,080.25 $115.01 $107.53 $104.89

$0.00 $0.00 $0.00 $0.00

0.00 0.00 0.00 0.00 SO 00

$24.85 $38.11 $54.58 $42.48

Pre-Petition Priority Tax LiabHity

$66,567.76 0.00 $0.00

2010 3,695 13,950 3,365 35.02

$0.00 $0.00 $0.00 $0.00

0.00 0.00 0.00 0.00

2010 3,365 $,1O2623 $6723 95

ORANGE COUNTY TAX COU,,ECTOR By

l entry of the secured and/or unsecured property tax roll. Page 3

Ratna D Butani Deputy Tax Collector

Pre-Petition Priority Tax Uability

TOTAL BASETAX tBaslc 10% PENALTY ADOL PENALTY $0.00

PROPERTY TYPE ASSESSMENT NO 1 otal Page 3 6.102.623

ow 106,679 1,132,68 $256.27 38.67 24,682 3725 3515

2010 3,725 3,725 3 725

Deputy Tax Collector

Pre-Petition Priority Tax Liability

V EAR NET VALUE INTEREST FEES

ASSESSMENT NO: fotal Page 4

$68,871.13 $40.38 $38.42

Pre-Petition Priority Tax Liability

YEAR BasIc 10%. PENALTY ADOL PENALTY INTEREST FEES

TOTAL RASETAX $69. 145.31 $0.00 $0.00 $0.00

PROPERTY TYPE ASSESSMENT NO: lUtt1 1 c b.278,842 3,780

Ratna Dl3utani Deputy Tax Collector