-KJN United States of America et al v. Antonio, No. 2:2011mc00006 - Document 10 (E.D. Cal. 2011)

Court Description: ORDER ADOPTING 7 FINDINGS and RECOMMENDATIONS, in full, signed by Judge Garland E. Burrell, Jr. on 4/7/2011. The I.R.S. summonses issued to respondent Walter Antonio, Jr. are ENFORCED. Respondent is ORDERED to appear at I.R.S. offices at 4830 Busin ess Center Drive, Suite 250 in Fairfield, CA before Revenue Officer R.L. Willett w/in 21 days of date on which order is filed, or at a time and date to be set in writing by Revenue Officer Willett. The Court retains jurisdiction for further proceedings should they become necessary.(Marciel, M)
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-KJN United States of America et al v. Antonio 1 2 3 4 Doc. 10 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 5 Attorneys for Petitioners 6 7 8 IN THE UNITED STATES DISTRICT COURT FOR THE 9 EASTERN DISTRICT OF CALIFORNIA 10 11 12 UNITED STATES OF AMERICA and R.L. WILLETT, Revenue Officer, Internal Revenue Service, 13 Petitioners, 14 15 16 Case No. 2:11-mc-00006-GEB-KJN ORDER ENFORCING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONSES v. WALTER ANTONIO, JR., Respondent. 17 Taxpayer: WALTER ANTONIO, JR. and WALTER ANTONIO, JR., Member "IUCG Sunshine Designs LLC" 18 The United States and Revenue Officer R.L. Willett here petition for enforcement 19 of two I.R.S. summonses. The matter was placed before United States Magistrate Judge 20 Kendall J. Newman under 28 U.S.C. § 636 et seq. and Local Rule 73-302. 21 The Verified Petition to Enforce Internal Revenue Service Summons initiating this 22 proceeding seeks to enforce two administrative summonses, attached as Exhibit A to the 23 petition. The summonses are in aid of Revenue Officer Willett’s investigation of Walter 24 Antonio, Jr.’s correct liabilities for personal income tax for the tax years ending 25 December 31, 2007, December 31, 2008, and December 31, 2009; and of his ability to 26 pay delinquent Employer's Federal Quarterly Tax (Form 941) for the tax periods ending 27 December 31, 2008, March 31, 2009, June 30, 2009, and September 30, 2009 relating to 28 his business "IUCG Sunshine Designs LLC." ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONSES Page 1 Dockets.Justia.com On January 24, 2011, Judge Newman issued an Order to Show Cause, ordering the 1 2 respondent, Walter Antonio, Jr., to show cause why the I.R.S. summonses issued to him 3 on May 27, 2010, should not be enforced. The Petition, Points and Authorities, and Order 4 to Show Cause were personally served upon Respondent. Respondent did not file a 5 written response. The matter went before Judge Newman for hearing on March 17, 2011. Yoshinori 6 7 H. T. Himel appeared for petitioners, and petitioning Revenue Officer R.L. Willett was 8 present. Respondent did not appear. Judge Newman filed Findings and 9 Recommendations on March 23, 2011, recommending enforcement. Neither side filed 10 objections to the Magistrate Judge's findings and recommendations. I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and 11 12 Local Rule 72-304. I am satisfied that the Magistrate Judge's findings and 13 recommendations are supported by the record and by proper analysis, that there is no 14 evidence of referral of this case by the Internal Revenue Service to the Department of 15 Justice for criminal prosecution, and that the requested and unopposed summons 16 enforcement should be granted. Accordingly, it is hereby ORDERED as follows: 1. The Magistrate Judge's Findings and Recommendations Re: I.R.S. Summons 17 18 Enforcement, filed March 23, 2011, are ADOPTED IN FULL. 2. The I.R.S. summonses issued to respondent, Walter Antonio, Jr., are 19 20 ENFORCED. 3. Respondent, Walter Antonio, Jr., is ORDERED to appear at the I.R.S. offices at 21 22 4830 Business Center Drive, Suite 250, Fairfield, California 94534, before Revenue 23 Officer R.L. Willett, or her designated representative, within 21 days of the date on which 24 this order is filed, or at a time and date to be set in writing by Revenue Officer Willett, 25 then and there to be sworn, to give testimony, and to produce for examining and copying 26 the books, checks, records, papers and other data demanded by the summonses, the 27 examination to continue from day to day until completed. 28 /// ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONS Page 2 1 2 3 4 4. The court retains jurisdiction for further proceedings should they become necessary. It is SO ORDERED. Dated: April 7, 2011 5 6 7 GARLAND E. BURRELL, JR. United States District Judge 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 Page 3 CERTIFICATE OF SERVICE BY MAIL 1 2 3 The undersigned hereby certifies that she is an employee in the Office of the United States Attorney for the Eastern District of California and is a person of such age and discretion to be competent to serve papers. 4 That on April 7, 2011, she served a copy of: 5 [Proposed] ORDER ADOPTING MAGISTRATE JUDGE’S FINDINGS AND RECOMMENDATIONS AND ENFORCING I.R.S. SUMMONSES 6 7 8 by placing said copy in an envelope addressed to the persons hereinafter named, at the places and addresses shown below, which are the last known addresses, and mailing said envelope and contents in the U.S. Mail in Sacramento, California. 9 Addressees: 10 11 Mr. Walter Antonio, Jr. 2475 Ten Gate Road Fairfield, CA 94534 12 13 14 15 /s/ Mary Ann Rackley MARY ANN RACKLEY 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 Page 4