United States of America et al v. Soliz, No. 2:2009mc00069 - Document 13 (E.D. Cal. 2009)
Court Description: ORDER signed by Judge Morrison C. England, Jr on 11/3/09 re 11 ORDERING that The Magistrate Judge'S 10 Findings and Recommendations, filed October 7, 2009,are ADOPTED IN FULL. The I.R.S. summons issued to respondent, Max Soliz, Jr., is ENFO RCED. Respondent, Max Soliz, Jr., is ORDERED to appear at the I.R.S. offices at 4330 Watt Avenue, Sacramento, California, 95821, before Revenue Officer Charles Duff, or his designated representative, within 21 days of the filing of this order, or at an alternate time and date to be set by Revenue Officer Duff, then and there to be sworn, to give testimony, and to produce for examining and copying the books, checks, records, papers and other data demanded by the summons, the examination to continue from day to day until completed. CASE CLOSED. (Duong, D)
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United States of America et al v. Soliz 1 2 3 4 Doc. 13 LAWRENCE G. BROWN 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 5 6 7 8 IN THE UNITED STATES DISTRICT COURT FOR THE 9 EASTERN DISTRICT OF CALIFORNIA 10 11 12 UNITED STATES OF AMERICA, and CHARLES DUFF, Revenue Officer, Internal Revenue Service, 13 ORDER ENFORCING I.R.S. SUMMONS Petitioners, 14 15 2:09-mc-00069-MCE-KJM Taxpayer: ALTA SIERRA INSURANCE SERVICES AGENCY, INC. v. MAX SOLIZ, JR., 16 Respondent. 17 18 The United States and Revenue Officer Charles Duff here petition for enforcement 19 of an I.R.S. summons. The matter was placed before United States Magistrate Judge 20 Kimberly J. Mueller under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On August 21 25, 2009, Judge Mueller issued an Order to Show Cause, ordering the respondent, Max 22 Soliz, Jr., to show cause why the I.R.S. summons issued to him on March 31, 2009, 23 should not be enforced. The Petition, Points and Authorities, and Order to Show Cause 24 were served upon the respondent according to Fed. R. Civ. P. 4(e). Respondent filed 25 written response to the petition under Order to Show Cause paragraph 7. 26 Judge Mueller presided at the show-cause hearing on September 30, 2009. 27 Assistant United States Attorney Yoshinori Himel represented petitioners; respondent 28 /// ORDER ENFORCING I.R.S. SUMMONS Page 1 Dockets.Justia.com 1 represented himself. Both petitioner Duff and respondent testified, and petitioners and 2 respondent brought documentary exhibits, which went into evidence. 3 On October 7, 2009, Judge Mueller filed Findings and Recommendations, finding 4 that the requirements for summons enforcement had been satisfied and recommending 5 that the summons be enforced. Neither side filed objections to the Magistrate Judge's 6 findings and recommendations. 7 I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and 8 Local Rule 72-304. I am satisfied that the Magistrate Judge's findings and 9 recommendations are supported by the record and by proper analysis, and that the 10 requested summons enforcement should be granted. Accordingly, it is hereby 11 ORDERED as follows: 12 13 1. The Magistrate Judge's Findings and Recommendations, filed October 7, 2009, are ADOPTED IN FULL. 14 2. The I.R.S. summons issued to respondent, Max Soliz, Jr., is ENFORCED. 15 3. Respondent, Max Soliz, Jr., is ORDERED to appear at the I.R.S. offices at 16 4330 Watt Avenue, Sacramento, California, 95821, before Revenue Officer Charles Duff, 17 or his designated representative, within 21 days of the filing of this order, or at an 18 alternate time and date to be set by Revenue Officer Duff, then and there to be sworn, to 19 give testimony, and to produce for examining and copying the books, checks, records, 20 papers and other data demanded by the summons, the examination to continue from day 21 to day until completed. 22 23 It is SO ORDERED. Dated: November 3, 2009 24 ________________________________ MORRISON C. ENGLAND, JR. UNITED STATES DISTRICT JUDGE 25 26 27 28 ORDER ENFORCING I.R.S. SUMMONS Page 2
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