Ho v. United States

• Court: District Court, N.D. California
• Decided: July 30, 2025
• Docket: 4:24-cv-01538
• Status: Unknown

Opinion

7 IN THE UNITED STATES DISTRICT COURT 8 FOR THE NORTHERN DISTRICT OF CALIFORNIA OAKLAND DIVISION 9

10 JIAN-CI HO, ) Case No. 4:24-cv-01538 11 ) Plaintiff, ) REQUEST FOR INTERNATIONAL 12 ) JUDICIAL ASSISTANCE v. ) 13 ) 14 UNITED STATES OF AMERICA, ) ) 15 Defendant. ) _______________________________________) 16 17 The United States District Court of the Northern District of California presents its 18 compliments to the Appropriate Judicial Authority of Taiwan, and requests judicial assistance to 19 obtain evidence to be used in a civil proceeding before this Court in the above captioned matter. 20 This Court requests the assistance described herein as necessary in the interests of justice. 21 The assistance requested is that the Appropriate Judicial Authority of Taiwan make available to 22 the United States: 23 (1) corporate filings by Atum Technology Corporation with Taiwan’s Ministry of 24 Economic Affairs and the registration authority, Taipei City Government; 25 (2) the complete file of the prosecution filings and the court filings in Shilin District 26 Court Year 2016 Shu-Chi-Zhi No. 24 Criminal Judgment;

27 1 (3) filings in any cases concerning the bankruptcy, liquidation, or dissolution of Atum 2 Technology Corporation; and 3 (4) documents containing information regarding the ownership of shares in Atum 4 Technology Corporation in the possession of Chiao Yu-Cheng, Yen Wei-Hua(嚴偉華 5 ), Ma Wen-Ch’ang (馬文昌), Kuo Ming-Huang (郭明煌), Wu Hsieh-Lin (吳協霖), 6 Yen T’ing-Yu (嚴庭鈺), Deloitte Touche Tohmatsu, Lee Wei-Hua (李緯華), Huang 7 Yu-Wen (黃郁文), and Chung Ting-Ch’ang (鍾鼎昌). 8 I. Summary of Action 9 The United States seeks information regarding Jian-Ci Ho’s control over Taiwanese 10 corporation Atum Technology Corporation to defend against Mr. Ho’s claim seeking refund of 11 certain payments to the United States’ Internal Revenue Service for failing to comply with U.S. 12 law. 13 In 2019, the United States Internal Revenue Service determined that Mr. Ho had failed to 14 report control from 1998 through 2013 over four foreign corporations in the British Virgin 15 Islands—Geneticware Co., Ltd., Pyramid Principles Company Ltd., Paramount Pride Company 16 Ltd., and Peak Picture Company, Ltd.—and one Japanese corporation—Revatron Co., Ltd. 17 Consistent with this determination, the Internal Revenue Service concluded that Mr. Ho owed 18 over $3 million. In 2020 and 2022, Mr. Ho paid the assessed amount against him for his failure 19 to report his control over Peak Picture Company, Ltd. in 2012. On March 13, 2024, Mr. Ho filed 20 this case against the United States in the District Court for the Northern District of California for 21 a refund of these payments. On July 31, 2024, the United States counterclaimed for the rest of 22 the outstanding assessments. 23 The majority shareholder of three of the corporations—Pyramid Principles Company 24 Ltd., Paramount Pride Company, Ltd., and Peak Picture Company, Ltd.—was Atum Technology 25 Corporation. Atum Technology Corporation was incorporated in Taiwan and registered with 26 Taiwan’s Ministry of Economic Affairs. For at least a portion of the time periods at issue, Atum

Technology Corporation may have been a publicly traded corporation in Taiwan. 27 1 The United States alleges that Mr. Ho controlled Atum Technology Corporation from 2 1998 through 2012 and thus controlled Pyramid Principles Company, Ltd., Paramount Pride 3 Company, Ltd., and Peak Picture Company, Ltd. through Atum Technology Corporation during 4 those years. To prove this, the United States must show that Mr. Ho owned, either directly, 5 indirectly, or constructively, stock representing more than 50% of the combined voting power of 6 all classes of Atum Technology Corporation’s stock entitled to vote or more than 50% of the 7 total value of shares of all classes of stock in Atum Technology Corporation from 1998 through 8 2012. 9 Mr. Ho alleges that the majority of the shares of Atum Technology Corporation were 10 held by persons other than himself, including persons or entities affiliated with Arthur Chiao, 11 also known as Chiao Yu-Cheng. Mr. Chiao is a Taiwanese citizen and the chairman and CEO of 12 Taiwanese corporation Winbond Electronics Corporation. 13 II. Necessity of the Assistance Requested 14 Evidence regarding the extent of Mr. Ho’s ownership interest in the Atum Technology 15 Corporation is necessary for this Court to resolve the dispute between Mr. Ho and the United 16 States over whether Mr. Ho is liable for penalties for failing to report his control over companies 17 owned through Atum Technology Corporation. 18 Mr. Ho was chairman of Atum Technology Corporation during the years at issue, but he 19 no longer has complete records regarding the shareholders of Atum Technology Corporation for 20 those years. Mr. Ho alleges that he never held a controlling interest in Atum Technology 21 Corporation and that Atum Technology Corporation filed for “the equivalent of bankruptcy in 22 2004” and was judicially dissolved in 2007. 23 Also, Taiwan’s Judicial Search System reflects that a criminal case was filed against Mr. 24 Ho in Shilin District Court for violating Article 9 of Taiwan’s Company Act in his 25 representations regarding Atum Technology Corporation’s shares in its incorporation 26 application. This case is Shilin District Court Year 2016 Shu-Chi-Zhi No. 24 Criminal Judgment.

Mr. Ho alleges that Mr. Chiao filed the initial criminal complaint that led to this criminal case 27 1 against him. Mr. Ho has also provided a copy of a criminal complaint that Atum Technology 2 Corporation filed against Mr. Chiao. However, Mr. Ho does not have the supporting exhibits. 3 This criminal complaint is attached as Exhibit 1. 4 Furthermore, information from the criminal case against Mr. Ho, Shilin District Court 5 Year 2016 Shu-Chi-Zhi No. 24 Criminal Judgment, may be relevant to whether Mr. Ho directly, 6 indirectly, or constructively owned the majority of the shares or voting power in Atum 7 Technology Corporation during the years at issue. Because not all the records from this criminal 8 case are publicly available, these records are not otherwise obtainable. Additionally, information 9 about Atum Technology Corporation and its ownership may have been obtained by the Control 10 Yuan in connection with an investigation into the prosecutors’ issuance of an arrest warrant 11 against Mr. Ho in the criminal case described above, that culminated in a decision issued by that 12 body on September 16, 2003 as Document No. (92) Court Registry Bureau Letter No. 13 0922601576. 14 Finally, additional information regarding Atum Technology and its ownership may be 15 found in the files of the Shih Lin Branch of the Executive Yuan’s Ministry of Justice 16 Administrative Enforcement Agency, which issued an order on September 29, 2014 at the 17 request of one of Atum Technology Corporation’s liquidators, Yeh Huifang, preventing a third 18 party from collecting against certain rights held by Atum. See Document No: Shih Chih Ting 19 Year 96 Tax Enforcement Specialized Code No. 00025549. 20 And if there was a bankruptcy case involving Atum Technology Corporation, records 21 from that case may be relevant to determining the extent of Mr. Ho’s ownership in Atum 22 Technology Corporation and what years Atum Technology Corporation operated. Because Mr. 23 Ho does not have these records, these bankruptcy records are not otherwise obtainable through 24 this Court’s compulsory process. 25 Other Taiwanese citizens and corporations involved in Atum Technology Corporation as 26 its officers or shareholders, or who performed services for Atum Technology Corporation, may

have information regarding the ownership of the company. For example, Mr. Ho maintains that 27 1 the majority of the shares of Atum Technology Corporation were held by persons or entities 2 affiliated with Taiwanese citizen Chiao Yu-Cheng. Thus, Chiao Yu-Cheng, as well as other 3 officers and shareholders of Atum Technology Corporation, may have documents containing 4 information about the ownership of shares in Atum Technology Corporation. 5 These records are not obtainable through this Court’s compulsory process. It is thus in the 6 interests of justice for Taiwan to provide Atum Technology Corporation’s records. This Court, 7 like all federal U.S. courts, is authorized to issue a letter rogatory or request for such evidence 8 and testimony pursuant to 28 U.S.C. § 1781, and also has inherent authority to do so. See United 9 States v. Staples, 256 F.2d 290, 292 (9th Cir. 1958). 10 III. Assistance Requested 11 Please note that the party who made the request will reimburse any reasonable costs 12 incurred in complying with the request and provide any additional assistance necessary to fulfill 13 the request, as indicated below. 14 A. Ministry of Economic Affairs and Taipei City Government 15 To determine the extent of Mr. Ho’s control over Atum Technology Corporation from 16 1998 through 2012, this Court respectfully requests that, in the interests of justice, the 17 Appropriate Judicial Authority of Taiwan issue appropriate orders, subpoenas, or other process 18 to make available to this Court the following documents from Taiwan’s Ministry of Economic 19 Affairs and Taipei City Government: 20 • Atum Technology Corporation’s corporate filings, including any articles of 21 incorporation, bylaws, records of dissolution, and documents with information 22 regarding shareholders, the distribution of shares, the voting power of shares or 23 shareholders, assets, and liabilities of Atum Technology Corporation from 1998 24 through 2012. 25 The United States agrees that it will reimburse any reasonable costs incurred in 26 complying with this request. The United States has authorized Lily Lin of Stellex Law Firm to

represent its interests and serve as its counsel in the execution of this request, as well as the 27 1 requests set out in sections B-F. Please contact Ms. Lin for any questions or notices regarding 2 these requests. Ms. Lin’s contact information is:

3 Lily Lin Stellex Law Firm 4 16F., No.109, Sec. 3, Minsheng E. Rd. 5 Songshan Dist., Taipei City 105 Taiwan 6 +886-2-2712-9096 Ext. 635 lily.lin@stellexlaw.com 7 B. Shilin District Court Prosecution and Court Filings 8 The Court thus respectfully requests that, in the interests of justice, the Appropriate 9 Judicial Authority of Taiwan issue appropriate orders, subpoenas, or other process to make 10 available to this Court the following documents regarding in Shilin District Court Year 2016 11 Shu-Chi-Zhi No. 24 Criminal Judgment: 12 • The complete file of the prosecution filings in Shilin District Court Year 2016 13 Shu-Chi-Zhi No. 24 Criminal Judgment; 14 • The complete court filings of the first instance in Shilin District Court Year 2016 15 Shu-Chi-Zhi No. 24 Criminal Judgment; and 16 • The exhibits attached to the criminal complaint filed by Atum Technology 17 Corporation against Arthur Chiao (attached as Exhibit 1) and any prosecution 18 files related to that complaint. 19 The United States agrees that it will reimburse any reasonable costs incurred in 20 complying with this request. 21 C. Control Yuan 22 Similarly, this Court also request that the Appropriate Judicial Authority of Taiwan issue 23 appropriate orders, subpoenas, or other process to make available to this Court the following 24 documents from the Control Yuan: 25 • Files related to the Control Yuan’s investigation of the prosecutor’s conduct 26 during the 2003 investigation described above, including the files in relation to 27 1 the letter dated September 16, 2003 as Document No. (92) Court Registry Bureau 2 Letter No. 0922601576 and; 3 • Files related to any investigation of Arthur Chiao initiated prior to 2004 in 4 response to complaints filed by Mr. Ho prior to his departure from Taiwan. 5 The United States agrees that it will reimburse any reasonable costs incurred in 6 complying with this request. 7 D. Ministry of Justice, Administrative Enforcement Agency 8 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 9 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 10 this Court the following documents from the Ministry of Justice, Administrative Enforcement 11 Agency: 12 • Files related to the Shih-Lin Branch of the Executive Yuan’s Ministry of Justice 13 Administrative Enforcement Agency 2014 decision regarding who is entitled to 14 funds potentially belonging to Atum Technology Corporation. 15 The United States agrees that it will reimburse any reasonable costs incurred in 16 complying with this request. 17 E. Judicial Yuan and Bankruptcy Body 18 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 19 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 20 this Court the following documents from the Judicial Yuan and any other relevant body: 21 • Complete court filings of any cases concerning the bankruptcy, dissolution, or 22 liquidation of Atum Technology Corporation. 23 The United States agrees that it will reimburse any reasonable costs incurred in 24 complying with this request. 25 F. Arthur Chiao/Chiao Yu-Cheng 26 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial

Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 27 1 this Court the following documents in the possession, custody or control of Chiao Yu-Cheng 2 (also known as Arthur Chiao), an individual associated with Atum Technology Corporation. 3 • All documents containing information regarding the ownership of shares in Atum 4 Technology Corporation. 5 Mr. Chiao is a Taiwanese citizen who resides in Taiwan. His business address is 6 Winbond Electronic Corporation – CTSP Fab, No. 8, Keya 1st Road, Daya District, Central 7 Taiwan Science Park, Taichung City 428303, Taiwan. The United States agrees that it will 8 reimburse any reasonable costs incurred in complying with this request. 9 G. Yen Wei-Hua (嚴偉華) 10 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 11 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 12 this Court the following documents in the possession, custody or control of 嚴偉華Yen Wei- 13 Hua, the Chief Financial Officer of Atum Technology Corporation prior to 2003: 14 • All documents containing information regarding the ownership of shares in Atum 15 Technology Corporation. 16 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 17 this request. With respect to Mr. Yen and those individuals set out in sections H-K and M-O 18 below, Mr. Ho and his counsel are still attempting to obtain current addresses for these 19 individuals. If the Appropriate Judicial Authority of Taiwan has difficulty locating these 20 individuals, it may contact Mr. Ho’s attorney to determine if current addresses have been 21 located. Mr. Ho’s attorney. John Colvin, can be reached at (01)(206) 223-0800 or via email at 22 jcolvin2@colvinhallettlaw.com. 23 H. Ma Wen-Ch’ang (馬文昌) 24 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 25 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 26 this Court the following documents in the possession, custody or control of 馬文昌Ma Wen-

27 Ch’ang, the Chief Financial Officer of Atum Technology Corporation after 2003: 1 • All documents containing information regarding the ownership of shares in Atum 2 Technology Corporation. 3 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 4 this request. 5 I. Kuo Ming-Huang (郭明煌) 6 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 7 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 8 this Court the following documents in the possession, custody or control of 郭明煌Kuo Ming- 9 Huang, a former board member and 旭展Chief Executive Officer of Atum Technol ogy 10 Corporation: 11 • All documents containing information regarding the ownership of shares in Atum 12 Technology Corporation. 13 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 14 this request. 15 J. Wu Hsieh-Lin (吳協霖) 16 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 17 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 18 this Court the following documents in the possession, custody or control of Wu Hsieh-Lin, a 19 former board member of Atum Technology Corporation: 20 • All documents containing information regarding the ownership of shares in Atum 21 Technology Corporation. 22 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 23 this request. 24 K. Yen T’ing-Yu (嚴庭鈺) 25 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 26 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to

27 1 this Court the following documents in the possession, custody or control of Yen T’ing-Yu, a 2 former attorney of Atum Technology Corporation: 3 • All documents containing information regarding the ownership of shares in Atum 4 Technology Corporation. 5 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 6 this request. 7 L. Deloitte Touche Tohmatsu 8 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 9 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 10 this Court the following documents in the possession, custody or control of Deloitte Touche 11 Tohmatsu, former accountants for Atum Technology Corporation, located at 20F, Taipei Nan 12 Shan Plaza, No. 100, Songren Rd., Xinyi Dist., Taipei 110421, Taiwan. 13 • All documents containing information regarding the ownership of shares in Atum 14 Technology Corporation. 15 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 16 this request. 17 M. Lee Wei-Hua (李緯華) 18 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 19 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 20 this Court the following documents in the possession, custody or control of Lee Wei-Hua, a 21 former shareholder of Atum Technology Corporation: 22 • All documents containing information regarding the ownership of shares in Atum 23 Technology Corporation. 24 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 25 this request. 26

27 1 N. Huang Yu-Wen (黃郁文) 2 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 3 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 4 this Court the following documents in the possession, custody or control of Huang Yu-Wen, a 5 former shareholder and founder of Atum Technology Corporation: 6 • All documents containing information regarding the ownership of shares in Atum 7 Technology Corporation. 8 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 9 this request. 10 O. Chung Ting-Ch’ang (鍾鼎昌), 11 The Court respectfully requests that, in the interests of justice, the Appropriate Judicial 12 Authority of Taiwan issue appropriate orders, subpoenas, or other process to make available to 13 this Court the following documents in the possession, custody or control of Chung Ting-Ch’ang, 14 an investigator with the Taiwan Investigation Bureau who investigated the allegations against 15 Mr. Ho: 16 • All documents containing information regarding the ownership of shares in Atum 17 Technology Corporation. 18 Mr. Ho agrees that he will reimburse any reasonable costs incurred in complying with 19 this request. 20 Pursuant to 28 U.S.C. § 1782, this Court stands ready to extend similar assistance to the 21 Courts of Taiwan in like cases. 22 Dated: __J_u_l_y_ 3_0_,_ 2_0_2_5___ 23 24 25 ____________________________________ 26 HON. JON S. TIGAR United States District Judge 27