United States of America v. Bates, No. 1:2012cv00701 - Document 9 (E.D. Cal. 2012)
Court Description: ORDER Adopting 8 FINDINGS AND RECOMMENDATIONS and Enforcing IRS Summons, signed by District Judge Lawrence J. O'Neill on 8/9/12. (Verduzco, M)
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United States of America v. Bates Doc. 9 1 2 3 4 5 6 UNITED STATES DISTRICT COURT 7 EASTERN DISTRICT OF CALIFORNIA 8 9 UNITED STATES OF AMERICA, 10 Plaintiff, ORDER ADOPTING FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS v. 11 12 CASE NO. 1:12-cv-00701-LJO-SMS KENDALL O. BATES, 13 Respondent. (Doc. 8) / 14 15 The United States petitioned for enforcement of an I.R.S. summons issued August 5, 16 17 2011, to secure payment of assessed tax liabilities for Respondent Kendall O. Bates for the tax 18 years ending December 31, 2000; December 31, 2001; December 31, 2003; December 31, 2004; 19 December 31, 2005, and December 31, 2006. The matter was referred to United States 20 Magistrate Judge Sandra M. Snyder pursuant to 28 U.S.C. § 636 et seq. and Local Rule 72-302. 21 On May 4, 2012, the Magistrate Judge ordered Respondent to show cause why the I.R.S. 22 summons issued to him on August 5, 2011, should not be enforced. The Petitioner served 23 24 Respondent with the Verified Petition, Points and Authorities, and a certified copy of the Order 25 to Show Cause in conformity with F.R.Civ.P. 4. Respondent neither filed an opposition to 26 /// 27 -1- Dockets.Justia.com 1 2 3 enforcement under paragraph 8, page 3 of the order to show cause nor appeared at the July 18, 2012 hearing before the Magistrate Judge. On July 24, 2012, the Magistrate Judge filed Findings and Recommendations, finding 4 5 that the summons enforcement requirements had been satisfied and recommending enforcement 6 of the summons. The Clerk of Court served Respondent by mail with the Findings and 7 Recommendations on July 24, 2012. 8 9 The Findings and Recommendations provided ten days for the filing of objections. Neither party filed objections. 10 In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this Court has conducted 11 12 a de novo review of this case. Having carefully reviewed the entire file, the Court finds the 13 Findings and Recommendations to be supported by the record and proper analysis, and 14 determines that the summons enforcement is properly granted. 15 16 Accordingly, the Court hereby ORDERS: 1. The Magistrate Judge’s Findings and Recommendations Re: I.R.S. Summons 17 Enforcement, filed July 24, 2012, are hereby adopted in full. 18 19 2. The I.R.S. summons issued to Respondent is hereby enforced. 20 3. Respondent Kendall O. Bates is ordered to appear before investigating Revenue 21 22 Officer Lorena Ramos, or her designated representative, as the I.R.S. offices at 2525 Capitol Street, Suite 206, Fresno, California 93721-2227, 21 days after the 23 issuance of this order, at 10:00 a.m., or such later date and time to be set in 24 25 26 writing by Revenue Officer Ramos, then and there to be sworn, to give testimony, and to produce for examination and copying the books, checks, records, papers 27 -2- 1 and other data demanded by the summons. The examination shall continue from 2 day to day until completed. 3 4. The Clerk of Court is directed to serve this and future orders by mail to Mr. 4 Kendall O. Bates, P.O. Box 25335, Fresno, CA 93729-5335. 5 6 7 IT IS SO ORDERED. 8 Dated: b9ed48 9 August 9, 2012 /s/ Lawrence J. O'Neill UNITED STATES DISTRICT JUDGE 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 -3-
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