-SKO United States of America v. Stiner, No. 1:2011cv00443 - Document 12 (E.D. Cal. 2011)

Court Description: ORDER ADOPTING Magistrate Judge's 9 FINDINGS AND RECOMMENDATIONS and ENFORCING I.R.S. Summons, signed by District Judge Lawrence J. O'Neill on 6/2/2011. Respondent, Rocio Stiner, is ORDERED to appear at the I.R.S. offices at 4825 Coffee Road, Bakersfield, California 93308, before Revenue Officer Michael Papasergia, or his designated representative, on June 22, 2011, at 11:00 a.m., or at a time and date to be set in writing by Revenue Officer Papasergia. (Marrujo, C)

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-SKO United States of America v. Stiner Doc. 12 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 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. ) ) ) ROCIO STINER, ) ) Respondent. ) ____________________________________ ) Case No. 1:11-cv-00443-LJO-SKO ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS 17 The United States here petitions for enforcement of an I.R.S. summons. The matter 18 was placed before United States Magistrate Sheila K. Oberto under 28 U.S.C. § 636, et seq., 19 and Local Rule 73-302. 20 The Verified Petition to Enforce Internal Revenue Service Summons (“Petition”) 21 initiating this proceeding seeks to enforce an administrative summons, attached as Exhibit 22 A to the Petition. The summons aids Revenue Officer Michael Papasergia’s investigation 23 of Rocio Stiner, sole member of First Source Staffing, LLC, to obtain financial information 24 for the collection of assessed Employer's Federal Quarterly Tax (Form 941) for the tax 25 periods ending June 30, 2009, and December 31, 2009. 26 On March 23, 2011, Judge Oberto issued an Order to Show Cause ordering the 27 respondent, Rocio Stiner, to show cause why the I.R.S. summons issued to her on March 16, 28 2010, should not be enforced. The Petition, Points and Authorities, and Order to Show ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 1 Dockets.Justia.com 1 Cause were served upon Respondent under Fed. R. Civ. P. 4(e). Respondent did not file a 2 written response. 3 The matter went before Judge Oberto for hearing on May 11, 2011. Yoshinori H. T. 4 Himel appeared for petitioner, and investigating Revenue Officer Michael Papasergia was 5 present. Respondent appeared and stated that she was willing to comply with the summons. 6 Judge Oberto filed Findings and Recommendations on May 19, 2011, recommending 7 enforcement. 8 recommendations. Neither side filed objections to the Magistrate Judge's findings and This Court reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and 9 10 Local Rule 72-304. 11 recommendations are supported by the record and by proper analysis, that there is no 12 evidence of referral of this case by the Internal Revenue Service to the Department of Justice 13 for criminal prosecution in the record before the Court, and that the requested and unopposed 14 summons enforcement should be granted. Accordingly, it is hereby ORDERED as follows: 15 1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons 16 Enforcement, filed May 19, 2011, are ADOPTED IN FULL. 2. The I.R.S. summons issued to respondent, Rocio Stiner, sole member of First 17 18 This Court is satisfied that the Magistrate Judge's findings and Source Staffing, LLC, is ENFORCED. 19 3. Respondent, Rocio Stiner, is ORDERED to appear at the I.R.S. offices at 4825 20 Coffee Road, Bakersfield, California 93308, before Revenue Officer Michael Papasergia, 21 or his designated representative, on June 22, 2011, at 11:00 a.m., or at a time and date to be 22 set in writing by Revenue Officer Papasergia, then and there to be sworn, to give testimony, 23 and to produce for examining and copying the books, checks, records, papers and other data 24 demanded by the summonses, the examination to continue from day to day until completed. 25 /// 26 /// 27 /// 28 ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 2 1 2 3 4 4. The court retains jurisdiction for further proceedings should they become necessary. IT IS SO ORDERED. Dated: 66h44d June 2, 2011 /s/ Lawrence J. O'Neill UNITED STATES DISTRICT JUDGE 5 6 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

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