United States of America v. Guy, No. 1:2012cv01591 - 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. Guy 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 Attorneys for Petitioner United States of America 7 8 IN THE UNITED STATES DISTRICT COURT FOR THE 9 EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, 12 Petitioner, 13 v. 14 1:12-cv-01591-LJO-BAM ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS ENFORCING I.R.S. SUMMONS KEITH E. GUY, Taxpayer: KEITH E. GUY 15 Respondent. 16 17 18 The United States seeks enforcement of an I.R.S. summons issued by investigating 19 Revenue Officer David M. Lopez. The matter was placed before United States Magistrate 20 Judge Barbara A. McAuliffe under 28 U.S.C. § 636(b)(1)(B) and Local Rule 302(c)(9). On 21 November 20, 2012, Judge McAuliffe issued an Order to Show Cause, ordering the 22 respondent, Keith E. Guy to show cause why the I.R.S. summons issued to him on July 27, 23 2012, should not be enforced. The Petition, Points and Authorities, and Order to Show 24 Cause were served upon the respondent in conformity with Fed. R. Civ. P. 4. Respondent 25 did not file an opposition to enforcement under paragraph 7 on page 3 of the Order to Show 26 Cause. 27 28 Order Adopting Magistrate Judge’s Findings and Recommendations and Enforcing I.R.S. Summons Page 1 Dockets.Justia.com 1 At the show-cause hearing held before Judge McAuliffe on November 9, 2012, 2 respondent appeared for himself and did not oppose the enforcement of the I.R.S. summons. 3 He agreed to appear and comply on December 31, 2012, at 10:30 a.m., at the I.R.S. offices 4 at 2525 Capitol Street, Suite 206, Fresno, California 93721-2227. On November 20, 2012, 5 Judge McAuliffe filed Findings and Recommendations, finding that the requirements for 6 summons enforcement had been satisfied and ordering respondent to appear at the I.R.S. 7 offices at 2525 Capitol Street, Suite 206, Fresno, California 93721-2227 as agreed. Neither 8 side filed objections to the Magistrate Judge’s findings and recommendations. 9 This Court reviewed the entire record de novo under 28 U.S.C. § 636(b)(1). This 10 Court is satisfied that the Magistrate Judge’s findings and recommendations are supported 11 by the record and by proper analysis, and that the request and unopposed summons 12 enforcement should be granted. Accordingly, it is hereby ORDERED as follows: 13 14 1. The Magistrate Judge’s Findings and Recommendations Re: I.R.S. Summons Enforcement, filed November 20, 2012, are ADOPTED IN FULL. 15 2. The I.R.S. summons issued to respondent, Keith E. Guy is to be ENFORCED. 16 3. Respondent, Keith E. Guy is ORDERED to appear at the I.R.S. offices at 17 2525 Capitol Street, Suite 206, Fresno, California 93721-2227, before Revenue Officer 18 David M. Lopez, or his designated representative, on the 21st day after the issuance of this 19 order, or at a time and date set in writing by Revenue Officer David Lopez, or at a time and 20 date respondent agrees to, then and there to be sworn, to give testimony, and to produce for 21 examining and copying the books, checks, records, papers and other data demanded by the 22 summons, the examination to continue from day to day until completed. 23 24 IT IS SO ORDERED. Dated: 66h44d December 12, 2012 /s/ Lawrence J. O'Neill UNITED STATES DISTRICT JUDGE 25 26 27 28 Order Adopting Magistrate Judge’s Findings and Recommendations and Enforcing I.R.S. Summons Page 2

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