United States of America v. Carranco, No. 1:2011cv01621 - Document 13 (E.D. Cal. 2011)

Court Description: ORDER ADOPTING 11 FINDINGS AND RECOMMENDATIONS and ENFORCING I.R.S. SUMMONS signed by District Judge Lawrence J. O'Neill on 12/19/2011. (Jessen, A)
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United States of America v. Carranco 1 2 3 4 5 Doc. 13 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, CA 95814-2322 Telephone: (916) 554-2760 Facsimile: (916) 554-2900 Email: yoshinori.himel@usdoj.gov 6 Attorney for Petitioner United States of America 7 8 UNITED STATES DISTRICT COURT 9 EASTERN DISTRICT OF CALIFORNIA 10 11 12 13 14 15 UNITED STATES OF AMERICA, ) ) Petitioner, ) ) v. ) ) FELIPE CARRANCO, General Partner, ) ) Respondent. ) __________________________________ ) Case No. 1:11-cv-01621-LJO-BAM ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Taxpayer: F&J Carranco Farm Labor 16 17 The United States here petitions for enforcement of an I.R.S. summons issued by 18 investigating Revenue Officer Lisa Cumiford. The matter was placed before United 19 States Magistrate Judge Barbara A. McAuliffe under 28 U.S.C. § 636 et seq. and Local 20 Rule 73-302. On September 27, 2011, Judge Beck issued an Order to Show Cause, 21 ordering the respondent, Felipe Carranco, General Partner of F&J Carranco Farm Labor, 22 to show cause why the I.R.S. summons issued to him on March 18, 2011, should not be 23 enforced. The Petition, Points and Authorities, and Order to Show Cause were served 24 upon the respondent in conformity with Fed. R. Civ. P. 4. Respondent did not file an 25 opposition to enforcement under paragraph on page 3 of the Order to Show Cause. 26 At the show-cause hearing held before Judge McAuliffe on November 18, 2011, 27 respondent failed to appear. On November 29, 2011, Judge McAuliffe filed Findings and 28 Recommendations, finding that the requirements for summons enforcement had been O R D ER AD O PTIN G M AG ISTR ATE JU D G E’S FIN D IN G S AN D R EC O M M EN D ATIO N S AN D EN FO R C IN G I.R .S. SU M M O N S Page 1 Dockets.Justia.com 1 satisfied and recommending that the summons be enforced. Neither side filed objections 2 to the Magistrate Judge's findings and recommendations. 3 I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and 4 Local Rule 72-304. I am satisfied that the Magistrate Judge's findings and 5 recommendations are supported by the record and by proper analysis, and that the 6 requested and unopposed summons enforcement should be granted. Accordingly, it is 7 hereby ORDERED as follows: 8 9 1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons Enforcement, filed November 29, 2011, are ADOPTED IN FULL. 10 2. The I.R.S. summons issued to respondent, Felipe Carranco, is ENFORCED. 11 3. Respondent, Felipe Carranco, General Partner of F&J Carranco Farm Labor, is 12 ORDERED to appear at the I.R.S. offices at 2525 Capitol Street, Suite 206, Fresno, 13 California, 93721, before Revenue Officer Lisa Cumiford, or her designated 14 representative, on the 21st day after the issuance of this order, or at an alternate time and 15 date to be set in writing by Revenue Officer Cumiford, then and there to be sworn, to give 16 testimony, and to produce for examining and copying the books, checks, records, papers 17 and other data demanded by the summons, the examination to continue from day to day 18 until completed. 19 20 IT IS SO ORDERED. Dated: 66h44d December 19, 2011 /s/ Lawrence J. O'Neill UNITED STATES DISTRICT JUDGE 21 22 23 24 25 26 27 28 O R D ER AD O PTIN G M AG ISTR ATE JU D G E’S FIN D IN G S AN D R EC O M M EN D ATIO N S AN D EN FO R C IN G I.R .S. SU M M O N S Page 2