United States of America v. Bennett

Filing 3

ORDER of REFERENCE to Magistrate Judge Karen L Strombom and DIRECTING Respondent to Show Cause. Signed by Judge Benjamin H Settle. (CMG)

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT WESTERN DISTRICT OF WASHINGTON AT TACOMA 9 10 11 UNITED STATES OF AMERICA, Petitioner, 12 13 v. ORDER OF REFERENCE AND DIRECTING RESPONDENT TO SHOW CAUSE 14 15 No. MC14-5002BHS/KLS KAREN BENNETT, Respondent. 16 17 18 Upon the Petition of the United States Attorney for the above-named district, and the 19 Exhibits attached thereto, including the declaration of investigating Revenue Officer Kitrina 20 Adams, it is hereby ORDERED THAT: 21 1. The Petition herein is referred to United States Magistrate Judge KAREN L. 22 STROMBOM pursuant to 28 U.S.C. § 636(b)(1). The Magistrate Judge shall review all 23 pleadings, shall determine whether a hearing is required, shall schedule and preside over 24 such hearing, and shall take such other actions as he/she deems necessary to accomplish the 25 purposes of the Order. The Magistrate Judge shall thereafter submit his/her proposed Order, 26 proposed Findings of Fact and Conclusions of Law, or such other 27 28 ORDER OF REFERENCE AND DIRECTING RESPONDENT TO SHOW CAUSE - 1 UNITED STATES ATTORNEY 700 STEWART STREET, SUITE 5220 SEATTLE, WASHINGTON 98101 (206) 553-7970 1 documents as he/she deems appropriate. The originals thereof shall be filed with the Clerk, 2 and copies provided to all parties. 3 2. A copy of this Order, together with the Petition and Exhibits thereto, shall be 4 personally served upon the respondent (or left with a person of suitable age and discretion at 5 the respondent’s residence) within three (3) weeks of the date of this Order. Within fourteen 6 (14) days thereafter, the petitioner shall file proof of service, or shall seek additional time to 7 make such service. If the petitioner fails to comply with this paragraph, this action shall be 8 subject to dismissal forthwith. 9 3. The respondent may file with the Court, not later than two (2) weeks after 10 service of this Order upon her, a statement detailing any objections to enforcement of the 11 Internal Revenue Service summons. When factual issues are raised, the statement shall be 12 accompanied by an affidavit, giving the facts on which the objections are based. A copy of 13 this statement and/or affidavit shall be served on the United States Attorney. 14 4. If the Magistrate Judge finds from the statement of objections and any 15 accompanying affidavit that there are no questions of material fact and that the petitioner is 16 entitled to enforcement of the summons as a matter of law, he/she shall recommend entry of 17 an Order Enforcing Summons without scheduling a hearing. If the statement of objections 18 and any affidavit are sufficient to raise the possibility of a valid defense to the summons, the 19 Magistrate Judge shall schedule a hearing to consider the objections. 20 5. Failure to file a timely statement of objections will result in enforcement of the 21 summons without any further pleadings. Only those defenses asserted in the statement of 22 objections will be considered. 23 24 25 26 27 28 ORDER OF REFERENCE AND DIRECTING RESPONDENT TO SHOW CAUSE - 2 UNITED STATES ATTORNEY 700 STEWART STREET, SUITE 5220 SEATTLE, WASHINGTON 98101 (206) 553-7970 1 6. The Clerk shall forward copies of the Order to the above-named Magistrate 2 Judge and the United States Attorney. 3 DATED this 21st day of February, 2014. 4 A 5 6 BENJAMIN H. SETTLE United States District Judge 7 8 9 Presented by: 10 11 /s/ Christina N. Dimock CHRISTINA N. DIMOCK, WSBA #40159 13 Assistant United States Attorney 12 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 ORDER OF REFERENCE AND DIRECTING RESPONDENT TO SHOW CAUSE - 3 UNITED STATES ATTORNEY 700 STEWART STREET, SUITE 5220 SEATTLE, WASHINGTON 98101 (206) 553-7970