United States of America et al, No. 2:2009mc00075 - Document 11 (E.D. Cal. 2010)

Court Description: ORDER signed by Judge Morrison C. England, Jr. on 1/6/2010 ADOPTING 9 Findings and Recommendations in full. The I.R.S. summons issued to resp, Martin Flores, is ENFORCED. Resp, Martin Flores, is ORDERED to appear at the I.R.S. offices at 4330 Watt Avenue, Sacramento, California, 95821, before Revenue Officer Alex Alarcon, Jr., or his designated representative, within 21 days. (Engbretson, K.)

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United States of America et al 1 2 3 4 Doc. 11 BENJAMIN B. WAGNER United States Attorney YOSHINORI H. T. HIMEL #66194 Assistant United States Attorney Eastern District of California 501 I Street, Suite 10-100 Sacramento, California 95814-2322 Telephone: (916) 554-2760 5 6 7 8 IN THE UNITED STATES DISTRICT COURT FOR THE 9 EASTERN DISTRICT OF CALIFORNIA 10 11 12 UNITED STATES OF AMERICA, and ALEX ALARCON, JR., Revenue Officer, Internal Revenue Service, 13 Petitioners, 14 15 16 v. 2:09-mc-00075-MCE-EFB ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS MARTIN FLORES, Respondent. Taxpayer: MR. MARTIN FLORES and MRS. EDUVIJES A. FLORES 17 18 19 The United States and Revenue Officer Alex Alarcon, Jr., here petition for 20 enforcement of an I.R.S. summons. The matter was placed before United States 21 Magistrate Judge Edmund F. Brennan under 28 U.S.C. § 636 et seq. and Local Rule 73- 22 302. On August 21, 2009, Judge Brennan issued an Order to Show Cause, ordering the 23 respondent, Martin Flores, to show cause why the I.R.S. summons issued to him on May 24 6, 2009, should not be enforced. The Petition, Points and Authorities, and Order to Show 25 Cause were effectively served upon the respondent. Respondent did not file an 26 opposition to enforcement under paragraph on page 3 of the Order to Show Cause. 27 28 Judge Brennan presided at the show-cause hearing on December 2, 2009, at which respondent failed to appear. On December 18, 2009, Judge Brennan filed Findings and Page 1 Dockets.Justia.com 1 Recommendations, finding that the requirements for summons enforcement had been 2 satisfied and recommending that the summons be enforced. Neither side filed objections 3 to the Magistrate Judge's findings and recommendations. 4 I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and 5 Local Rule 72-304. I am satisfied that the Magistrate Judge's findings and 6 recommendations are supported by the record and by proper analysis, and that the 7 requested and unopposed summons enforcement should be granted. Accordingly, it is 8 hereby ORDERED as follows: 9 10 1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons Enforcement, filed December 18, 2009, are ADOPTED IN FULL. 11 2. The I.R.S. summons issued to respondent, Martin Flores, is ENFORCED. 12 3. Respondent, Martin Flores, is ORDERED to appear at the I.R.S. offices at 4330 13 Watt Avenue, Sacramento, California, 95821, before Revenue Officer Alex Alarcon, Jr., 14 or his designated representative, within 21 days of the issuance of this order, or at an 15 alternate time and date to be set by Revenue Officer Alarcon, then and there to be sworn, 16 to give testimony, and to produce for examining and copying the books, checks, records, 17 papers and other data demanded by the summons, the examination to continue from day 18 to day until completed. 19 20 It is SO ORDERED. Dated: January 6, 2010 21 22 23 ________________________________ MORRISON C. ENGLAND, JR. UNITED STATES DISTRICT JUDGE 24 25 26 27 28 Page 2

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