-SKO United States of America v. Briggs, No. 1:2011cv00424 - Document 11 (E.D. Cal. 2011)

Court Description: ORDER ADOPTING Magistrate Judge's 9 FINDINGS AND RECOMMENDATIONS and ENFORCING I.R.S. Summons, signed by District Judge Lawrence J. O'Neill on 6/2/2011. Respondent, Mike Briggs, is ORDERED to appear at the I.R.S. offices at 2525 Capitol Street, Suite 205, Fresno, California 93721, before Revenue Officer Evan Moses, or his designated representative, 21 days after the issuance of this order. (Marrujo, C)

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-SKO United States of America v. Briggs Doc. 11 5 BENJAMIN B. WAGNER United States Attorney YOSHINORI H. T. HIMEL Assistant United States Attorney United States Courthouse 2500 Tulare Street, Suite 4401 Fresno, California 93721 Telephone: (559) 497-4000 Facsimile: (559) 497-4099 6 Attorneys for Petitioner United States of America 1 2 3 4 7 8 UNITED STATES DISTRICT COURT 9 EASTERN DISTRICT OF CALIFORNIA 10 11 12 13 14 15 16 UNITED STATES OF AMERICA, ) ) Petitioner, ) ) v. ) ) ) MIKE BRIGGS, ) ) Respondent. ) ____________________________________ ) Case No. 1:11-cv-00424-LJO-SKO ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS 17 The United States here petitions for enforcement of an I.R.S. summons. The matter 18 was placed before United States Magistrate Judge Sheila K. Oberto under 28 U.S.C. § 636, 19 et seq., and Local Rule 73-302. 20 The Verified Petition to Enforce Internal Revenue Service Summons (“Petition”) 21 initiating this proceeding seeks to enforce an administrative summons, attached as Exhibit 22 A to the Petition. The summons aids Revenue Officer Evan Moses’ investigation of Mike 23 Briggs, as sole proprietor of Mike Briggs Properties, to obtain financial information to collect 24 assessed Employer’s Annual Federal Unemployment Tax (Form 940) for the tax years ending 25 December 31, 2007, December 31, 2008, and December 31, 2009; as well as to collect 26 Employer’s Federal Quarterly Tax (Form 941) for the tax periods ending December 31, 2006, 27 March 31, 2007, June 30, 2007, September 30, 2007, December 31, 2007, March 31, 2008, 28 ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 1 Dockets.Justia.com 1 June 30, 2008, September 30, 2008, December 31, 2008, March 31, 2009, June 30, 2009, 2 September 30, 2009, and December 31, 2009. 3 On March 23, 2011, Judge Oberto issued an Order to Show Cause, ordering the 4 respondent, Mike Briggs, to show cause why the I.R.S. summons issued to him on June 9, 5 2010, should not be enforced. The Petition, Points and Authorities, and Order to Show 6 Cause were personally served upon Respondent. Respondent did not file a written response. 7 The matter went before Judge Oberto for hearing on May 11, 2011. Yoshinori H. T. 8 Himel appeared for petitioner, and investigating Revenue Officer Evan Moses was present. 9 Attorney Stephen Mensel appeared on behalf of the respondent and expressed respondent’s 10 non-opposition 11 Recommendations on May 19, 2011, recommending enforcement. 12 objections to the Magistrate Judge's findings and recommendations. 13 to summons enforcement. Judge Oberto filed Findings and Neither side filed This Court reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and 14 Local Rule 72-304. 15 recommendations are supported by the record and by proper analysis, that there is no 16 evidence of referral of this case by the Internal Revenue Service to the Department of Justice 17 for criminal prosecution in the record before the Court, and that the requested and unopposed 18 summons enforcement should be granted. Accordingly, it is hereby ORDERED as follows: 19 1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons 20 21 22 This Court is satisfied that the Magistrate Judge's findings and Enforcement, filed May 19, 2011, are ADOPTED IN FULL. 2. The I.R.S. summons issued to respondent, Mike Briggs, as sole proprietor of Mike Briggs Properties, is ENFORCED. 23 3. Respondent, Mike Briggs, is ORDERED to appear at the I.R.S. offices at 2525 24 Capitol Street, Suite 205, Fresno, California 93721, before Revenue Officer Evan Moses, or 25 his designated representative, 21 days after the issuance of this order, or at a later date to be 26 set in writing by Revenue Officer Moses, then and there to be sworn, to give testimony, and 27 to produce for examining and copying the books, checks, records, papers and other data 28 demanded by the summons, the examination to continue from day to day until completed. ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 2 1 2 4. The court retains jurisdiction for further proceedings should they become necessary. 3 4 5 IT IS SO ORDERED. Dated: 66h44d June 2, 2011 /s/ Lawrence J. O'Neill UNITED STATES DISTRICT JUDGE 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 3

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