Ho-Yuan Chen et al v. United States of America, Department of Treasury, Internal Revenue Service

Filing 31

AMENDED ORDER ACCEPTING REPORT AND RECOMMENDATIONS by Judge Cormac J. Carney 30 . IT IS HEREBY ORDERED that: The Magistrate Judges Report and Recommendation is approved and accepted. This Amended Order replaces the Order entered on June 1, 2015. The government's motion to dismiss is granted. *See Amended Order further for details. (jtil)

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UNITED STATES DISTRICT COURT

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FOR THE CENTRAL DISTRICT OF CALIFORNIA

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SOUTHERN DIVISION

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HO YUAN CHEN and CHANG-HUA
K. CHEN,
Petitioners,
v.

Case No. 8:14-mc-00023-CJC-AN
AMENDED ORDER
ACCEPTING REPORT AND
RECOMMENDATION OF UNITED
STATES MAGISTRATE JUDGE

UNITED STATES OF AMERICA,
DEPARTMENT OF TREASURY,
INTERNAL REVENUE SERVICE,
Respondent.
Pursuant to 28 U.S.C. § 636, the Court has reviewed the petition, the

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United States’ motion to dismiss, the records on file, the Report and Recommendation of
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the United States Magistrate Judge, and the parties’ Joint Stipulation for Entry of an
Amended Order Accepting Report and Recommendation of United States Magistrate

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Judge. Neither party has filed any written objections to the Report.
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IT IS HEREBY ORDERED that:

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1. The Magistrate Judge’s Report and Recommendation is approved

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and accepted. This Amended Order replaces the Order entered on June 1, 2015.

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2. The government’s motion to dismiss is granted.
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3. The petition to quash the IRS summons served on third-party Robert Chang is
denied. Chang is directed to produce all requested documents and provide the requested

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testimony before Revenue Agent Ryan Scott, or any other authorized officer or
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employee of the IRS, on July 8, 2015 or any other agreed upon date between the IRS and
Chang at the time and place listed on the summons at issue.

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4. An amended judgment shall be entered dismissing this action with prejudice.
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Dated: June 16, 2015
______________________________
CORMAC C. CARNEY
United States District Judge

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