United States of America et al v. Reid-Bills
Filing
21
ORDER re: Civil Contempt, signed by District Judge Lawrence J. O'Neill on 11/18/2011. (Kusamura, W)
<![CDATA[
1
2
3
4
5
BENJAMIN B. WAGNER
United States Attorney
GLEN F. DORGAN (SBN 160502)
Assistant United States Attorney
United States Courthouse
2500 Tulare Street, Suite 4401
Fresno, California 93721
Telephone: (559) 497-4000
Facsimile: (559) 497-4099
6
7
Attorney for Petitioners United States of America
and Revenue Officer Lorena Ramos
8
UNITED STATES DISTRICT COURT
9
EASTERN DISTRICT OF CALIFORNIA
10
11
12
13
14
15
16
UNITED STATES OF AMERICA and
LORENA RAMOS, Revenue Officer,
Internal Revenue Service,
)
)
)
)
Petitioners,
)
)
v.
)
)
JANET REID-BILLS,
)
)
Respondent.
)
_____________________________________ )
Case No. 1:10-cv-02276-LJO-MJS
ORDER RE: CIVIL CONTEMPT
17
18
This matter came before me on November 17, 2011, under the Contempt Order to
19
Show Cause filed October 4, 2011. Assistant United States Attorney Glen Dorgan and
20
investigating Revenue Officer Lorena Ramos were present. Respondent did not file an
21
opposition to the Order to Show Cause and did not appear at the Order to Show Cause
22
hearing. Based upon the entire record, I make the following findings:
23
(1) On December 7, 2010, Petitioners filed a Petition to enforce an IRS summons
24
directed to the respondent, Janet Reid-Bills, seeking testimony, books, records, papers,
25
and other data as part of an investigation to determine financial information for the
26
collection of assessed income tax for the taxable years ending December 31, 2002, and
27
December 31, 2005.
28
(2) On April 6, 2011, this Court issued its Order Enforcing Internal Revenue
Service Summons. This Order required that respondent personally appear to provide
ORDER RE: CIVIL CONTEMPT
1
1
testimony and produce documents demanded by the summons at the IRS office in Fresno,
2
California, no later than 60 days after the date of that Order.
3
(3) Respondent appeared and provided the tax return for 2005, but failed to
4
provide the 2002 tax return and failed to provide any testimony or document verification
5
for the tax return.
6
(4) On September 13, 2011, Petitioners filed a petition for contempt of order filed
7
April 6, 2011. This Court’s Order of October 4, 2011, required Respondent to appear
8
before this Court on November 17, 2011, at 8:30 a.m. and show cause as to why she
9
should not be held in civil contempt for failure to comply with the Order filed April 6,
10
2011. This order was served upon respondent according to the provisions of Fed. R. Civ.
11
P. 4(e). Assistant United States Attorney Glen Dorgan and investigating Revenue Officer
12
Lorena Ramos were present in the Courtroom. Respondent did not file an opposition to
13
the Order to Show Cause and did not appear at the Order to Show Cause hearing.
14
15
16
(5) Respondent’s failure to comply with the Order of April 6, 2011, continues to
the present.
(6) "A court has the inherent power to punish for civil or criminal contempt any
17
obstruction of justice relating to any judicial proceeding." Lambert v. Montana, 545 F.2d
18
87, 88 (9th Cir. 1976). Petitioners have the burden of proving its prima facie case by
19
clear and convincing proof. Balla v. Idaho State Bd. of Corrs., 869 F.2d 461, 466 (9th
20
Cir. 1989). By the Petition for Contempt and supporting documents, including the
21
declaration of Lorena Ramos, Petitioners have met this burden.
22
Based upon the foregoing, it is hereby ORDERED that:
23
A.
Respondent, JANET REID-BILLS, is in civil contempt of this Court for her
24
failure to comply with the Order filed on April 6, 2011, directing
25
Respondent to comply with the I.R.S. Summons issued on January 5, 2010.
26
B.
be issued herewith.
27
28
A bench warrant for the arrest of Respondent, JANET REID-BILLS, will
B.
Upon arrest, Respondent, JANET REID-BILLS, is to be incarcerated until
she complies with the Order filed on April 6, 2011.
ORDER RE: CIVIL CONTEMPT
2
1
2
3
4
5
6
Respondent is hereby notified that a failure to comply with this Order will subject
Respondent to possible further sanctions for contempt of Court.
The Clerk shall forward copies of this Order to the Respondent and the United
States Attorney.
IT IS SO ORDERED.
Dated:
66h44d
November 18, 2011
/s/ Lawrence J. O'Neill
UNITED STATES DISTRICT JUDGE
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
ORDER RE: CIVIL CONTEMPT
3
]]>
Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.
Why Is My Information Online?
