United States of America v. Chuhlantseff, No. 1:2012cv01462 - Document 12 (E.D. Cal. 2012)
Court Description: ORDER ADOPTING 9 FINDINGS AND RECOMMENDATIONS and ENFORCING IRS SUMMONS signed by District Judge Lawrence J. O'Neill on 12/12/2012. (Jessen, A)
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United States of America v. Chuhlantseff 1 2 3 4 5 Doc. 12 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, California 95814-2322 Telephone: (916) 554-2760 Facsimile: (916) 554-2900 email: yoshinori.himel@usdoj.gov 6 7 Attorneys for Petitioner United States of America 8 IN THE UNITED STATES DISTRICT COURT FOR THE 9 EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, 12 13 14 15 Petitioner, v. 1:12-cv-01462-LJO-BAM ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS HAROLD A. CHUHLANTSEFF, Respondent. Taxpayer: HAROLD A. CHUHLANTSEFF 16 17 18 19 The United States seeks enforcement of an I.R.S. summons issued by investigating 20 Revenue Officer Lorena Ramos. The matter was placed before United States Magistrate 21 Judge Barbara A. McAuliffe under 28 U.S.C. § 636(b)(1)(B) and Local Rule 302(c)(9). On 22 November 16, 2012, Judge McAuliffe issued an Order to Show Cause, ordering the 23 respondent, Harold A. Chuhlantseff to show cause why the I.R.S. summons issued to him on 24 August 26, 2011, should not be enforced. The Petition, Points and Authorities, and Order 25 to Show Cause were served upon the respondent in conformity with Fed. R. Civ. P. 4. 26 27 28 Order Adopting Magistrate Judge’s Findings and Recommendations and Enforcing I.R.S. Summons 1 Dockets.Justia.com 1 Respondent did not file an opposition to enforcement under paragraph on page 3 of the Order 2 to Show Cause. 3 At the show-cause hearing before Judge McAuliffe on November 9, 2012, respondent 4 appeared for himself and did not oppose the enforcement of the I.R.S. summons. He agreed 5 to appear and comply on December 11, 2012, at 10:00 a.m., at the I.R.S. offices at 2525 6 Capitol Street, Suite 206, Fresno, California 93721-2227. On November 16, 2012, Judge 7 McAuliffe filed Findings and Recommendations, finding that the requirements for summons 8 enforcement had been satisfied and ordering respondent to appear at the I.R.S. offices at 9 2525 Capitol Street, Suite 206, Fresno, California 93721-2227 as agreed. Neither side filed 10 objections to the Magistrate Judge’s findings and recommendations. 11 This Court reviewed the entire record de novo under 28 U.S.C. § 636(b)(1). This 12 Court is satisfied that the Magistrate Judge’s findings and recommendations are supported 13 by the record and by proper analysis, and that the requested and unopposed summons 14 enforcement should be granted. Accordingly, it is hereby ORDERED as follows: 1. 15 16 Summons Enforcement, filed November 16, 2012, are ADOPTED IN FULL. 2. 17 18 The Magistrate Judge’s Findings and Recommendations Re: I.R.S. The I.R.S. summons issued to respondent, Harold A. Chuhlantseff is to be ENFORCED. 3. 19 Respondent, Harold A. Chuhlantseff is ORDERED to appear at the I.R.S. 20 offices at 2525 Capitol Street, Suite 206, Fresno, California 93721-2227, before Revenue 21 Officer Lorena Ramos, or her designated representative, on the 21 st day after the issuance of 22 this order, or at a time and date set in writing by Revenue Officer Lorena Ramos, or at a time 23 and date respondent agrees to, then and there to be sworn, to give testimony, and to produce 24 for examining and copying the books, checks, records, papers and other data demanded by 25 /// 26 /// 27 28 Order Adopting Magistrate Judge’s Findings and Recommendations and Enforcing I.R.S. Summons 2 1 the summons, the examination to continue from day to day until completed. 2 IT IS SO ORDERED. 3 Dated: 66h44d December 12, 2012 /s/ Lawrence J. O'Neill UNITED STATES DISTRICT JUDGE 4 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 3
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