Demurrer

Cal. Super. - 6th Dist.November 5, 2020

STANXLKR LAW GROUP A Professional Corporation JORDAN S. STANZLER (54620) j stanzler@stanzlerlawgroup.corn 390 Bridge Parkway, Suite 220 Redwood City, CA 94065 Telephone: (650) 739-0200 Attorneys for Defendant I.,uis Bulas-Felix 8r. Associates, LI.C SUPERIOR COURT OF THK STATE OF CALIFORNIA IN AND FOR THK COUNTY OF SANTA CLARA 10 13 14 15 16 17 18 19 20 MAGNOLIADRHOMES LLC, a California limited liability corporation, and YOULIN WANG, an individual, Plaintiffs, GUIDANCE LAW, APC, a California professional corporation, DEREK LONGSTAFF, an individual, RICHARD KAHN, an individual, LUIS BULAS-FELIX, an individual, LUIS BULAS-FELIX k ASSOCIATES, LLC, a Florida limited liability corporation, FORENSIC PROFESSIONALS GROUPS, INC., a Florida corporation, and Does 1-50, inclusive, Defendants. Case No.: 20CV373145 NOTICE OF 14EARING AND T)EMURRER OF DEFI"';NDANT LUIS BULAS-FELIX k ASSOCIATES LLC DATE: TIME: DEPT.: Complaint Filed: November 5, 2020 21 22 24 25 26 27 TO ALL PARTIES AND THEIR ATTORNEYS OF RECORD: YOU ARE HEREBY NOTIFIED THAT on at in the Law and Motion Department of. this Court, located at 191 N. First Street, Stui Jose, California, Defendant Luis Bulas- Felix tk Associates, LLC will demurrer to the First Amended Complaint on the grounds that the First Amended Complaint fails to plead fraud with specificity. This demurrer, made pursuant to California Code of Civil Procedure section 430.10(a) and other relevant statutory and case law, is based upon this Notice of Hearing and Demurrer, the NOTICE OF HEARING AND DEMURRER Electronically Filed by Superior Court of CA, County of Santa Clara, on 5/6/2021 1:51 PM Reviewed By: M Vu Case #20CV373145 Envelope: 6392688 20CV373145 M Vu 2 9:00am 10-21-2021 10-21-21 9am Memorandum of Points and Authorities submitted herewith, the Declaration of Jordan Stanzier submitted herewith, the Appendix of Out of State Authorities, and pleadings and records on file in this action, and any further arguments and evidence that may be made at or before the hearing of this demurrer. l)KMURRKR Defendant hereby demurs to the First Amended Complaint on the grounds set forth in more detail in the accompanying memorandum of law. 10 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 I) Each and every cause of action fails to state a claim for relief that can be granted because the complaint fails to allege fraud with specificity and each cause of action, directly or indirectly, depends upon allegations of fraud by Defendant. 2) The Court lacks jurisdiction over every cause of action that pertains to the filing of false or fraudulent tax returns because every cause of action, directly or indirectly, depends upon allegations of fraud in the filing of tax returns. The Court lacks jurisdiction under the "primary jurisdiction doctrine" and the failure to exhaust administrative remedies to consider whether any tax returns were fraudulent, before the Internal Revenue Service and Franchise Tax Board audit the tax returns in question and decide whether the tax returns were pmper or not. 3) The Third, Fifth, Seventh and Eighth Causes of Action fail to state a cause of action because they fail to allege that Defendant owed any fiduciary duty. 4) The Fourth Cause of Action fails to state a claim for relief because there is no allegation that Defendant prepared any tax returns. 5) The Sixteenth and Seventeenth Causes of Action fail to state a claim for relief because there are no allegations that Defendant engaged in false advertising or unfair competition. 28 NOTICE OF HEARING AND DE~R 6) The Fourteenth and Fifteenth Causes of Action fail to state a claim for relief because the complaint fails to allege the elements of a RICO cause of action. 7) The Thirteenth Cause of Action fails to state a claim for relief because California Iaw does not recognize a cause of action for unjust enrichment. Respectfully Submitted, STANZLER LAW GROUP 10 12 13 By: /s/Jordan S. Stanzler Jordan S. Stanzler Attorneys for Defendant Luis Bulas-Felix k. Associates, LLC 14 16 17 18 19 20 21 22 23 24 25 26 27 28 NOTICE OF HEARING AND DE~R PROOF OF SERVICING I am employed in Redwood City, County of San Mateo, State of California, I am over the age of 18 and not a party to the within action; my business address is 390 Bridge Parkway, Suite 220, Redwood City, California 94065. On March 31, 2021, I caused to be served the foregoing document(s) described as follows: NOTICE OF HEARING AND DEMURRER; MEMORANDUM OF DEFENDANT LUIS BULAS-FELIX k ASSOCIATES IN SUPPORT OF DEMURRER AND MOTION TO DISMISS COMPLAINT; DECLARATION OF JORDAN STANZLER IN SUPPORT OF DEMURRER AND MOTION TO DISMISS; [PROPOSED] ORDFR 10 13 14 15 16 17 19 20 21 22 23 25 26 27 28 on the interested party(ies) VIA EMAIL addressed as follows: Dhaivat H. Shah, Esq. Ckkkk David I. Siegel, Esq. Erin M. Adrian, Esq. Surya Kundu, Esq. (~kO di GRELLAS SHAH LLP 20400 Stevens Creek Blvd., Ste. 280 Cupertino, CA 95014 on the interested party(ies) US MAIL addressed as follows: Richard M. Kahn, Registered Agent for Forensic Professional Group USA, Inc. 2921 Augusta Circle Homestead, Florida 33035 Richard IvL Kahn, Individual 2921 Augusta Circle Homestead, Florida 33035 Amanda E. Manahan, Fsq. for Guidance Law APC Manahan Flashman k Brandon 20 Enterprise, Ste. 375 Aliso Viejo, CA 92656 [X] BY MAiL: I am "readily familiar" with the firm's practice of collection and processing correspondence for mailing. Under that practice it would be deposited with U.S. postal service on that same day with postage thereon fully prepaid at Redwood City, California in the ordinary course of business. I am aware that on motion of the party served, service is presumed invalid if postal cancellation date or postage meter date is more than one day after date of deposit for mailing in affidavit. 5 BY hand delivery: I caused to be served by hand delivery such envelope. 6 [X] BY FMAIL IN TIIE FORM OF A PDF FILE 7 [ X ] (STATE) I declare under penalty of perjury that the foregoing is true and correct. [ ] (FEDERAL) I declare that I am employed in the office of a member of the bar of this court at whose direction the service was made. 10 Executed on March 31, 2021 at Redwood City, California. 12 Sharran L. Rodd (Type or Print Name) /s/Sharran Rodd Signature 13 14 15 16 17 19 20 21 22 24 25 26 27