-KJN United States of America et al v. Hall, No. 2:2010mc00101 - Document 11 (E.D. Cal. 2011)

Court Description: ORDER signed by Judge John A. Mendez on 2/7/11 ORDERING that the Magistrate Judge's Findings and Recommendations RE I.R.S Summons Enforcement, filed 1/14/11 9 are ADOPTED in full. The I.R.S. Summons issued to respondent, Rodney W. Hall, is ENF ORCED. Respondent, Rodney W. Hall, is ORDERED to appear at the I.R.S offices at 4830 Busness Center Drive, Suite 250, Fairfield, California 94534, before Revenue Officer R. L. Willett, or her designated reresentative, at a time and date to be set in writing by Revenue Officer R. L. Willett, then and there to be sworn, to give testimony, and to produce for examining and copying the books, checks, records, papers and other data demanded by the summons, the examination to continue from day to day until completed. The Court retains jurisdiction for further proceedings should they bocome necessary. (Mena-Sanchez, L)

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-KJN United States of America et al v. Hall 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 Attorneys for Petitioners 6 7 8 IN THE UNITED STATES DISTRICT COURT FOR THE 9 EASTERN DISTRICT OF CALIFORNIA 10 11 12 UNITED STATES OF AMERICA and R. L. WILLETT, Revenue Officer, Internal Revenue Service, 13 Petitioners, 14 15 16 v. 2:10-mc-00101-JAM-KJN ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS RODNEY W. HALL, Respondent. Taxpayer: RODNEY W. HALL 17 18 The United States and Revenue Officer R. L. Willett here petition for enforcement 19 of an I.R.S. summons. The matter was placed before United States Magistrate Judge 20 Kendall J. Newman under 28 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 is in aid of Revenue Officer Willett’s an investigation of Rodney 24 W. Hall’s ability to pay his delinquent U.S. individual income taxes for the tax year 25 ending December 31, 2006. 26 On October 12, 2010, Judge Newman issued an Order to Show Cause, ordering the 27 respondent, Rodney W. Hall, to show cause why the I.R.S. summons issued to him on 28 June 9, 2010, should not be enforced. The Petition, Points and Authorities, and Order to ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 1 Dockets.Justia.com 1 Show Cause were served under Fed. R. Civ. P. 4(e)(2)(B), providing for personal delivery 2 to a co-resident. Respondent did not file written response. 3 The matter went before Judge Newman for hearing on January 13, 2011. 4 Yoshinori H. T. Himel appeared for petitioners, and petitioning Revenue Officer R. L. 5 Willett was present. Respondent appeared in person and stated that he agreed to the 6 enforcement of the summons and was willing to meet with the revenue officer and 7 comply with the summons. Because of respondent’s statement, Judge Newman filed 8 Findings and Recommendations on January 14, 2011, recommending enforcement and 9 memorializing respondent's appointment to appear before the I.R.S. on January 24, 2011, 10 at 10:30 a.m. Neither side filed objections to the Magistrate Judge's findings and 11 recommendations. 12 I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and 13 Local Rule 72-304. I am satisfied that the Magistrate Judge's findings and 14 recommendations are supported by the record and by proper analysis, that there is no 15 evidence of referral of this case by the Internal Revenue Service to the Department of 16 Justice for criminal prosecution, and that the requested and unopposed summons 17 enforcement should be granted. Accordingly, it is hereby ORDERED as follows: 18 19 1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons Enforcement, filed January 14, 2011, are ADOPTED IN FULL. 20 2. The I.R.S. summons issued to respondent, Rodney W. Hall, is ENFORCED. 21 3. Respondent, Rodney W. Hall, is ORDERED to appear at the I.R.S. offices at 22 4830 Business Center Drive, Suite 250, Fairfield, California 94534, before Revenue 23 Officer R. L. Willett, or her designated representative, at a time and date to be set in 24 writing by Revenue Officer R. L. Willett, then and there to be sworn, to give testimony, 25 and to produce for examining and copying the books, checks, records, papers and other 26 data demanded by the summons, the examination to continue from day to day until 27 completed. 28 ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 2 1 2 3 4. The court retains jurisdiction for further proceedings should they become necessary. It is SO ORDERED. 4 5 DATED: February 7, 2011 6 /s/ John A. Mendez JOHN A. MENDEZ 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 CERTIFICATE OF SERVICE BY MAIL 1 2 3 The undersigned hereby certifies that she is an employee in the Office of the United States Attorney for the Eastern District of California and is a person of such age and discretion to be competent to serve papers. 4 That on February 7, 2011, she served a copy of: 5 [Proposed] ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS 6 7 8 by placing said copy in an envelope addressed to the persons hereinafter named, at the places and addresses shown below, which are the last known addresses, and mailing said envelope and contents in the U.S. Mail in Sacramento, California. 9 Addressees: 10 11 Mr. Rodney W. Hall 1395 N. Lincoln Street, Apt. 1223 Dixon, CA 95620 12 13 14 /s/ Mary Ann Rackley MARY ANN RACKLEY 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 4

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