United States of America v. Smith, No. 1:2009cv00584 - Document 13 (E.D. Cal. 2009)

Court Description: ORDER Adopting Magistrate Judge's 10 FINDINGS AND RECOMMENDATIONS and Enforcing IRS Summonses signed by District Judge Lawrence J. O'Neill on 7/23/2009. Taxpayer: Thomas Smith. (Sant Agata, S)

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United States of America v. Smith 1 2 3 4 Doc. 13 LAWRENCE G. BROWN Acting 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 Attorneys for Petitioners United States of America and Revenue Officer Dennis Stiffler 7 8 UNITED STATES DISTRICT COURT 9 EASTERN DISTRICT OF CALIFORNIA 10 11 12 13 14 15 16 UNITED STATES OF AMERICA and DENNIS STIFFLER, Revenue Officer, Internal Revenue Service, ) ) ) ) Petitioners, ) ) v. ) ) THOMAS SMITH, ) ) Respondent. ) _________________________________ ) 1:09-cv-00584-LJO-SMS ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING IRS SUMMONSES Taxpayer: THOMAS SMITH 17 18 The United States and Revenue Officer Dennis Stiffler here petition for 19 enforcement of IRS summonses. The matter was placed before United States Magistrate 20 Judge Sandra M. Snyder under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On 21 April 6, 2009, Judge Snyder issued an Order to Show Cause, ordering the respondent, 22 Thomas Smith, to show cause why the IRS summonses issued to him on November 3, 23 2008, should not be enforced. The Petition, Points and Authorities, and Order to Show 24 Cause were properly served upon the respondent. Respondent did not file an opposition 25 to enforcement under ¶ 4, p. 2, of the Order to Show Cause. 26 Because Judge Snyder was unavailable, Magistrate Judge Dennis L. Beck presided 27 at the show-cause hearing on June 5, 2009. Respondent failed to appear. On June 12, 28 2009, Judge Beck filed Findings and Recommendations, finding that the requirements for 1 ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING IRS SUMMONSES Dockets.Justia.com 1 summons enforcement had been satisfied and recommending that the summons be 2 enforced. Neither side filed objections to the Magistrate Judge's findings and 3 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 Regarding Petition to Enforce Tax Summons, filed June 12, 2009, are ADOPTED IN FULL. 11 2. The IRS summonses issued to respondent, Thomas Smith, are ENFORCED. 12 3. Respondent, Thomas Smith, is ORDERED to appear at the IRS offices at 625 13 North Akers Street, Visalia, California 93291, before Revenue Officer Dennis Stiffler or 14 his designated representative, within 21 days of the issuance of this order, or at an 15 alternate time and date to be set in writing by Revenue Officer Stiffler, then and there to 16 be sworn, to give testimony, and to produce for examining and copying the books, checks, 17 records, papers and other data demanded by the summonses, the examination to continue 18 from day to day until completed. 19 20 IT IS SO ORDERED. Dated: 66h44d July 23, 2009 /s/ Lawrence J. O'Neill UNITED STATES DISTRICT JUDGE 21 22 23 24 25 26 27 28 2 ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING IRS SUMMONSES

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