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Judge recuses self from lawsuit vs Rota hotel
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Posted on Nov 04 2011
U.S. District Court for the NMI Chief Judge Ramona V. Manglona recused herself yesterday from a court action filed by the U.S. government against Rota Coconut Village Hotel for alleged federal tax liabilities amounting to $148,347.65.
Manglona said that her husband, Associate Justice John A. Manglona, are related to some of the Rota hotel’s minority shareholders.
Because they have an interest that could be substantially affected by the outcome of the litigation, Manglona said she must disqualify herself from participating in the case.
The judge directed the district court’s clerk to refer the matter to Chief Judge Alex Kozinski of the U.S. Court of Appeals for the Ninth Circuit for reassignment to another judge.
In the lawsuit filed last September, U.S. Department of Justice Tax Division lawyer Lauren M. Castaldi stated that Rota Coconut Village Hotel “has neglected, refused, or failed to pay [the tax] assessments” despite timely demandd for payment.
As of Sept. 26, 2011, Castaldi said, there remains due and owing to the U.S. a total of $148,347.65, plus interest and other statutory additions.
Castaldi said that on July 17, 2001, the Internal Revenue Service sent a notice to the hotel that a notice of federal tax lien had been filed against it for its Form 941 tax liabilities for the last quarter of 1997, all four quarters of 1998, the first, second, and third quarters of 1999, and all four quarters of 2000; and for the statutory penalty for 1997.
