United States of America v. Smith

Filing 13

ORDER Adopting Magistrate Judge's 10 FINDINGS AND RECOMMENDATIONS and Enforcing IRS Summonses signed by District Judge Lawrence J. O'Neill on 7/23/2009. Taxpayer: Thomas Smith. (Sant Agata, S)

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L A W R E N C E G. BROWN A c tin g United States Attorney Y O S H IN O R I H. T. HIMEL #66194 A s s is ta n t United States Attorney E a ste rn District of California 5 0 1 I Street, Suite 10-100 S a c ra m e n to , California 95814-2322 T e le p h o n e : [phone] A tto rn e ys for Petitioners United States of America a n d Revenue Officer Dennis Stiffler

U N IT E D STATES DISTRICT COURT E A S T E R N DISTRICT OF CALIFORNIA

U N IT E D STATES OF AMERICA and D E N N IS STIFFLER, Revenue O f f ic e r, Internal Revenue Service,

) ) ) ) P e titio n e r s, ) ) v. ) ) T H O M A S SMITH, ) ) R e sp o n d e n t. ) _________________________________ )

1 :0 9 -c v -0 0 5 8 4 -L J O -S M S O R D E R ADOPTING MAGISTRATE J U D G E 'S FINDINGS AND R E C O M M E N D A T I O N S AND E N F O R C I N G IRS SUMMONSES T a x p a y e r : THOMAS SMITH

The United States and Revenue Officer Dennis Stiffler here petition for e n f o rc e m e n t of IRS summonses. The matter was placed before United States Magistrate J u d g e Sandra M. Snyder under 28 U.S.C. § 636 et seq. and Local Rule 73-302. On A p ril 6, 2009, Judge Snyder issued an Order to Show Cause, ordering the respondent, T h o m a s Smith, to show cause why the IRS summonses issued to him on November 3, 2 0 0 8 , should not be enforced. The Petition, Points and Authorities, and Order to Show C a u se were properly served upon the respondent. Respondent did not file an opposition to enforcement under ¶ 4, p. 2, of the Order to Show Cause. B e c au s e Judge Snyder was unavailable, Magistrate Judge Dennis L. Beck presided a t the show-cause hearing on June 5, 2009. Respondent failed to appear. On June 12, 2 0 0 9 , Judge Beck filed Findings and Recommendations, finding that the requirements for
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ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING IRS SUMMONSES

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s u m m o n s enforcement had been satisfied and recommending that the summons be e n f o rc e d . Neither side filed objections to the Magistrate Judge's findings and r e c o m m e n d a tio n s . I have reviewed the entire record de novo under 28 U.S.C. § 636(b)(1)(C) and L o c a l Rule 72-304. I am satisfied that the Magistrate Judge's findings and re c o m m e n d a tio n s are supported by the record and by proper analysis, and that the re q u e ste d and unopposed summons enforcement should be granted. Accordingly, it is h e r e b y ORDERED as follows: 1 . The Magistrate Judge's Findings and Recommendations Regarding Petition to E n f o rc e Tax Summons, filed June 12, 2009, are ADOPTED IN FULL. 2 . The IRS summonses issued to respondent, Thomas Smith, are ENFORCED. 3 . Respondent, Thomas Smith, is ORDERED to appear at the IRS offices at 625 N o rth Akers Street, Visalia, California 93291, before Revenue Officer Dennis Stiffler or h is designated representative, within 21 days of the issuance of this order, or at an a ltern a te time and date to be set in writing by Revenue Officer Stiffler, then and there to b e sworn, to give testimony, and to produce for examining and copying the books, checks, re c o rd s , papers and other data demanded by the summonses, the examination to continue f ro m day to day until completed. IT IS SO ORDERED. D a te d : 66h44d July 23, 2009 /s/ Lawrence J. O'Neill U N IT E D STATES DISTRICT JUDGE

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ORDER ADOPTING MAGISTRATE JUDGE'S FINDINGS AND RECOMMENDATIONS AND ENFORCING IRS SUMMONSES