United States of America v. Jerkovich, No. 1:2017cv01144 - Document 30 (E.D. Cal. 2018)

Court Description: ORDER ADOPTING 28 FINDINGS AND RECOMMENDATIONS; ORDERED to Enforce IRS Summons, signed by District Judge Dale A. Drozd on 10/22/18. (Copy of this order served on Michael A. Jerkovich, 5090 N. Forkner Ave., Fresno, CA 93721-2812)(Martin-Gill, S)

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United States of America v. Jerkovich Doc. 30 1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, 12 Petitioner, 13 14 15 No. 1: 17-cv-01144-DAD-SKO v. MICHAEL A. JERKOVICH dba SUPER SUDS LAUNDRY, ORDER ADOPTING FINDINGS AND RECOMMENDATIONS; ENFORCING INTERNAL REVENUE SUMMONS (Doc. No. 28) Respondent. 16 17 18 On August 24, 2018, the United States filed a petition to enforce an internal revenue 19 summons as part of an investigation of respondent Michael A. Jerkovich dba Super Suds Laundry 20 (“respondent”). The petition seeks to enforce three administrative summonses issued December 21 6, 2017. (Doc. No. 1.) The matter was referred to a United States Magistrate Judge pursuant to 22 28 U.S.C. § 636(b) and Local Rule 302. On July 27, 2018, the assigned magistrate judge issued findings and recommendations 23 24 recommending that the two IRS summonses at issue (Doc. Nos. 1-2 and 1-3) be enforced.1 (Doc. 25 No. 28.) The findings and recommendations were served on all parties appearing in the action 26 27 28 1 As discussed in the findings and recommendations, petitioner originally requested enforcement of a third summons, with which respondent has now sufficiently complied. (See Doc. No. 28 at 2, n.2.) 1 Dockets.Justia.com 1 and contained notice that any objections thereto were to be filed within fourteen (14) days after 2 service of the order. No objections have been filed. 3 In accordance with the provisions of 28 U.S.C. § 636 (b)(1)(C), this court has conducted a 4 de novo review of the case. Having carefully reviewed the entire file, the court concludes that the 5 magistrate judge’s findings and recommendations are supported by the record and proper 6 analysis. 7 Accordingly, 8 1. 9 10 full; 2. 11 12 The July 27, 2018 findings and recommendations (Doc. No. 28) are adopted in The two IRS summonses served upon respondent, Michael A. Jerkovich dba Super Suds Laundry (Doc Nos. 1-2 and 1-3) are hereby enforced; 3. Respondent is to appear at the IRS offices at 2525 Capitol Street, Suite 206, 13 Fresno, CA 93721-2227 before revenue officer David M. Lopez or his designated 14 representative, on or before a date to be set in writing by revenue officer Lopez in 15 consultation with respondent, then and there to be sworn, to give testimony, and to 16 produce for examining and copying the books, checks, records, papers and other 17 data demanded by the summonses, the examination to continue from day to day 18 until completed. Should the appointment date need to be continued or 19 rescheduled, the respondent is to be notified in writing of a later date by Revenue 20 Officer Lopez; and 21 4. The District Court will retain jurisdiction to enforce its order by means of its 22 contempt power; and 23 5. The Clerk of the Court shall serve this and any future orders issued in this action 24 by mailing them to Michael A. Jerkovich, 5090 N. Forkner Ave., Fresno, CA 25 93721-2812. 26 27 IT IS SO ORDERED. Dated: October 22, 2018 UNITED STATES DISTRICT JUDGE 28 2

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