-SMS United States of America v. Lara-Davila, No. 1:2011cv00431 - Document 11 (E.D. Cal. 2011)

Court Description: ORDER signed by District Judge Lawrence J. O'Neill on 6/10/2011 adopting 9 FINDINGS AND RECOMMENDATIONS and ENFORCING I.R.S. Summons. (Lundstrom, T)

Download PDF
-SMS United States of America v. Lara-Davila 5 BENJAMIN B. WAGNER United States Attorney YOSHINORI H. T. HIMEL #66194 Assistant United States Attorney United States Courthouse 2500 Tulare Street, Suite 4401 Fresno, California 93721 Telephone: (559) 497-4000 Facsimile: (559) 497-4099 6 Doc. 11 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. ) ) ) VANESSA LARA-DAVILA, ) ) Respondent. ) ____________________________________ ) Case No. 1:11-cv-00431-LJO-SMS ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS 17 18 The United States here petitions for enforcement of an I.R.S. summons. The 19 matter was placed before United States Magistrate Judge Sandra M. Snyder under 28 20 U.S.C. § 636 et seq. and Local Rule 73-302. 21 The Verified Petition to Enforce Internal Revenue Service Summons initiating this 22 proceeding seeks to enforce an administrative summons, attached as Exhibit A to the 23 Petition. The summons aids of Revenue Officer Lorena Ramos’ investigation of 24 Vanessa Lara-Davila, as sole proprietor of Si Se Puede Auto Sales, to determine financial 25 information relevant to the IRS’s efforts to collect Employer’s Annual Federal 26 Unemployment Tax (Form 940) for the tax year ending December 31, 2008; as well as to 27 collect Employer’s Federal Quarterly Tax (Form 941) for the tax periods ending March 28 31, 2008, June 30, 2008, September 30, 2008, December 31, 2008, and March 31, 2009. ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 1 Dockets.Justia.com On March 29, 2011, Magistrate Judge Snyder issued an Order to Show Cause, 1 2 ordering the respondent, Vanessa Lara-Davila, to show cause why the I.R.S. summons 3 issued to her on February 11, 2010, should not be enforced. The Petition, Points and 4 Authorities, and Order to Show Cause were personally served upon Respondent. 5 Respondent did not file a written response. The matter went before Magistrate Judge Snyder for hearing on May 13, 2011. 6 7 Yoshinori H. T. Himel appeared for petitioner, and investigating Revenue Officer Lorena 8 Ramos was present. Respondent appeared along with her accountant, Olga Hernandez. 9 Respondent had partially complied with the summons just before the hearing, and she 10 agreed to comply with the summons fully. Magistrate Judge Snyder filed Findings and 11 Recommendations on May 27, 2011, recommending enforcement. Neither side filed 12 objections to the Magistrate Judge's findings and recommendations. This Court reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and 13 14 Local Rule 72-304. This Court is satisfied that the Magistrate Judge's findings and 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 17 Justice for criminal prosecution, and that the requested and unopposed summons 18 enforcement should be granted. Accordingly, it is hereby ORDERED as follows: 1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons 19 20 Enforcement, filed May 27, 2011, are ADOPTED IN FULL. 2. The I.R.S. summons issued to respondent, Vanessa Lara-Davila, as sole 21 22 proprietor of Si Se Puede Auto Sales, is ENFORCED. 3. Respondent, Vanessa Lara-Davila, is ORDERED to appear at the I.R.S. offices 23 24 at 2525 Capitol Street, Suite 206, Fresno, California 93721, before Revenue Officer 25 Lorena Ramos, or her designated representative, 21 days after of the issuance of this 26 order, or at a time and date to be set in writing by Revenue Officer Ramos, then and there 27 to be sworn, to give testimony, and to produce for examining and copying the books, 28 /// ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 2 1 checks, records papers and other data demanded by the summons, the examination to 2 continue from day to day until completed. 3 4 5 6 4. The court retains jurisdiction for further proceedings should they become necessary. IT IS SO ORDERED. Dated: 66h44d June 10, 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 ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 3

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.