Tentative ruling in department 26 on Dec. 31, 2020 in Los Angeles County, CA - Case no: xxxxx749

Case Number: 20STCP02749 Hearing Date: December 31, 2020 Dept: 26 California Department of Tax and Fee Administration v. ATM Professional, Inc., et al
PETITION FOR HEARING ON THIRD PARTY CLAIM
(CCP § 720.310)

TENTATIVE RULING: Following the hearing on Petitioner California Department of Tax and Fee Administration’s Petition for Hearing on Third Party Claim, the Court finds Claimants ATM Professional, Inc. and Michael Zargar have not demonstrated the validity of their claim. Petitioner to file proposed order within ten (10) days’ service of this order.

ANALYSIS: Petitioner California Department of Tax and Fee Administration (“Petitioner’) filed the instant Petition for Determination of Third Party Claim on August 27, 2020 against Respondents ATM Professional, Inc. and Michael Zargar (“Claimants”). On October 2, 2020, Petitioner filed Notice of Hearing and Proof of Service. On October 29, 2020, Petitioner filed a Notice of Acknowledgment of Receipt.
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