-MJS United States of America et al v. Reid-Bills, No. 1:2010cv02276 - Document 14 (E.D. Cal. 2011)

Court Description: ORDER adopting 13 FINDINGS AND RECOMMENDATIONS and granting 1 Petition to Enforce IRS Summons signed by District Judge Lawrence J. O'Neill on 4/6/2011. (Lundstrom, T)
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-MJS United States of America et al v. Reid-Bills Doc. 14 1 2 3 4 5 6 UNITED STATES DISTRICT COURT 7 EASTERN DISTRICT OF CALIFORNIA 8 9 10 11 UNITED STATES OF AMERICA and LORENA RAMOS, Revenue Officer with the Internal Revenue Service, 12 Petitioners, 13 14 CASE No. 1:10-cv-2276-LJO-MJS ORDER ADOPTING FINDINGS AND RECOMMENDATION, AND GRANTING PETITION TO ENFORCE IRS SUMMONS (ECF Nos. 1 & 13) v. 15 16 17 JANET REID-BILLS, Respondent. / 18 19 20 Petitioners United States of America and Lorena Ramos, Revenue Officer with the Internal Revenue Service, filed a Petition to Enforce an IRS Summons which was referred to the Magistrate 21 22 Judge for the preparation of findings and recommendation pursuant to 28 U.S.C. § 636(b)(1)(B). 23 (ECF No. 1.) The Court issued an Order to Show Cause and held a hearing on March 11, 2011. 24 (ECF Nos. 4 & 11.) Respondent Janet Reid-Bills appeared at the hearing and represented herself. 25 On March 22, 2011, the Magistrate Judge issued his Findings and Recommendation 26 recommending that the Petition be granted. It was served on all parties and stated that any objections 27 were to be filed within ten days of service. (ECF No. 13.) Dockets.Justia.com 1 2 To date, neither party has filed objections to the Findings and Recommendation. In accordance with the provisions of 28 U.S.C. § 636(b)(1)(c) and Local Rule 305, this Court has 3 conducted a de novo review of this case. Having carefully reviewed the entire file, the Court finds 4 5 the Findings and Recommendations to be supported by the record and by proper analysis. 6 Accordingly, IT IS HEREBY ORDERED that: 7 1. The Findings and Recommendation, filed March 22, 2011, is adopted in full; 2. The Petition to Enforce IRS Summons issued to Respondent Janet Reid-Bills is 8 9 GRANTED and the Summons is ENFORCED; 10 3. 11 Respondent Janet Reid-Bills is ORDERED to deliver or serve by mail tax returns for the years stated in the IRS summons within thirty (30) days; 12 13 4. 14 Within seven (7) days of receipt of the tax returns, Petitioner Ramos, or her designated representative, is ORDERED to notify Respondent by regular mail as to 15 whether Petitioner waives her right to the further information requested in the IRS 16 summons; and 17 5. 18 In the event that Petitioner does not so waive her right, Respondent Janet Reid-Bills 19 is ORDERED to appear at the I.R.S. offices at 2525 Capitol Street, Suite 206, Fresno, 20 California 93730, before Revenue Officer Lorena Ramos, or her designated 21 representative, within sixty (60) days of this order, to give sworn testimony, and to 22 produce for examining and copying the books, checks, records, papers, and other data 23 demanded by the summons, the examination to continue day to day until completed. 24 25 IT IS SO ORDERED. 26 Dated: April 6, 2011 /s/ Lawrence J. O'Neill 27 -2- 1 b9ed48 UNITED STATES DISTRICT JUDGE 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 -3-