Case Number:
20STCP02749
Hearing Date:
April 8, 2021
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:



PETITIONER CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION’S PETITION FOR HEARING ON THIRD PARTY CLAIM CAME BEFORE THE COURT ON APRIL 8, 2021.
CLAIMANTS
ATM PROFESSIONAL, INC. AND MICHAEL ZARGAR’S THIRD PARTY CLAIM IS DENIED.



PETITIONER TO FILE A 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. (“Claimant ATM Pro.”) and Michael Zargar (“Claimant Zargar”) (collectively, “Claimants”). On October 2, 2020, Petitioner filed Notice of Hearing and Proof of Service. On October 29, 2020, Petitio