United States of America v. Klingenberg, Jr., No. 1:2014cv01263 - Document 15 (E.D. Cal. 2014)
Court Description: ORDER ADOPTING 13 FINDINGS AND RECOMMENDATIONS and ENFORCING IRS SUMMONS signed by District Judge Lawrence J. O'Neill on 11/7/2014. (Jessen, A)
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United States of America v. Klingenberg, Jr. Doc. 15 1 BENJAMIN B. WAGNER United States Attorney 2 YOSHINORI H. T. HIMEL #66194 Assistant United States Attorney 3 Eastern District of California 501 I Street, Suite 10-100 4 Sacramento, CA 95814-2322 Telephone: (916) 554-2760 5 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 9 EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, 12 Petitioner, 13 14 v. ELDO M. KLINGENBERG, JR., 15 Respondent. 1:14-cv-01263-LJO-BAM ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS (Doc. 13) 16 17 18 19 The United States petitions for enforcement of an I.R.S. summons issued August 28, 20 2012, as part of its Revenue Officer's investigation of the respondent to secure information 21 needed to collect assessed Form 1040 income taxes for tax years ending December 31, 1998, 22 December 31, 1999, December 31, 2000, December 31, 2001, December 31, 2002, December 23 31, 2003, December 31, 2007, and December 31, 2008. The matter was referred to United 24 States Magistrate Judge Barbara A. McAuliffe pursuant to U.S.C. § 636, et seq., and Local Rule 25 72-302. 26 On September 5, 2014, the Magistrate Judge ordered Respondent to show cause why the 27 I.R.S. summons issued to him August 28, 2012, should not be enforced. The Petitioner served 28 Respondent with the Verified Petition, Points and Authorities, and a certified copy of the Order ORDER ADOPTING FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS 1 Dockets.Justia.com 1 to Show Cause, in Conformity with Fed. R. Civ. P. 4. Respondent filed a document titled “No 2 Objection,” to the enforcement under paragraph 7 of the order to show cause. He did not appear 3 at the October 10, 2014, hearing before the Magistrate Judge. On October 17, 2014, the 4 Magistrate Judge filed Findings and Recommendations, finding that the summons enforcement 5 requirements had been satisfied and recommending enforcement of the summons. The Clerk of 6 Court served Respondent by mail with the Findings and Recommendations on October 17, 2014. 7 The Findings and Recommendations provided 10 days for the filing of objections. 8 Neither party filed objections. 9 In accordance with 28 U.S.C. § 636(b)(1)(C), this Court has conducted a de novo review 10 of the case. Having carefully reviewed the entire file, the Court finds the Findings and 11 Recommendations to be supported by the record and proper analysis, and determines that the 12 summons enforcement is properly granted. 13 Accordingly, the Court hereby ORDERS: 14 1. The Magistrate Judge’s Findings and Recommendations Re: I.R.S. Summons 15 Enforcement, filed October 17, 2014, hereby are ADOPTED IN FULL. 16 2. The I.R.S. Summons issued to Respondent is hereby ENFORCED. 17 3. Respondent, Eldo M. Klingenberg, Jr., is ORDERED to file by mail with Revenue 18 Officer Beedie at his I.R.S. offices at 4825 Coffee Road, Bakersfield, California 93308, an IRS 19 Form 433-A ("Collection Information Statement for Wage Earners and Self-Employed 20 Individuals"), completed and signed under penalty of perjury, with all required attachments, 21 21 days after the filing date of this summons enforcement order. 22 4. Respondent is ORDERED to appear at the United States Attorney’s Offices at 123 23 North San Francisco Street, Suite 410, Flagstaff, Arizona 86001, or at 4825 Coffee Road, 24 Bakersfield, California, before Revenue Officer Beedie or his designated representative, on the 25 thirty-fifth (35th) day after the filing date of the District Judge’s summons enforcement order, or 26 on a later date to be set in writing by Revenue Officer Beedie, then and there to be sworn, to 27 give testimony, and to produce for examining and copying any additional books, checks, 28 ORDER ADOPTING FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS 2 1 records, papers and other data demanded by the summons, the examination to continue from day 2 to day until completed. 3 5. This Court retains jurisdiction of the proceeding to enforce its orders by means of 4 its contempt power. 5 6. THE CLERK SHALL SERVE this and further orders by mail to Eldo M. 6 Klingenberg, Jr., P.O. Box 50695, Parks, AZ 86018. 7 8 SO ORDERED 9 10 Dated: November 7, 2014 /s/ Lawrence J. O’Neill United States District Judge 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 ORDER ADOPTING FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS 3
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