Collins et al v. Provost

Filing 34

ORDER DIRECTING Clerk to CLOSE CASE and VACATE Scheduling Conference; ORDER DISMISSING Respondent's 29 Filing as MOOT signed by Judge Oliver W. Wanger on 2/12/2010. CASE CLOSED. (Sant Agata, S)

1 2 3 4 5 6 7 8 U N I T E D STATES DISTRICT COURT 9 E A S T E R N DISTRICT OF CALIFORNIA 10 11 12 13 14 15 16 17 18 O n June 1, 2009, Petitioners United States of America and Marilyn Collins, 19 R e v e n u e Officer, Internal Revenue Service, filed a Petition to Enforce Internal Revenue 20 S e rv ic e Summons. On June 11, 2009, the Magistrate Judge issued an Order to Show 21 C a u s e Re Enforcement of the Internal Revenue Service Summons, returnable November 22 1 3 , 2009. After all parties appeared at the hearing, the Magistrate Judge issued Findings 23 a n d Recommendations recommending that the petition be granted and that Respondent 24 A n d re Paul Provost be ordered to appear before Revenue Officer Collins. This Court 25 a d o p te d the Findings and Recommendations on December 21, 2009, and ordered 26 R e sp o n d e n t to appear before Revenue Officer Collins on January 13, 2010, at 10:00 a.m., 27 to provide testimony and produce documents. Respondent complied with the Order. 28 U N IT E D STATES OF AMERICA and MARILYN COLLINS, Revenue O f f ic e r, Internal Revenue Service, ) ) ) ) P e titio n e rs , ) ) v. ) ) A N D R E PAUL PROVOST, ) ) R e s p o n d e n t. ) _________________________________ ) 1 :0 9 -c v -0 0 9 5 6 -O W W -S M S ORDER DIRECTING CLERK TO CLOSE CASE AND VACATE S C H E D U L I N G CONFERENCE (Doc. 30) O R D E R DISMISSING R E S P O N D E N T 'S FILING AS MOOT (D o c . 29)

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O n February 1, 2010, Respondent filed a document entitled "Notice for D e c la ra to ry Judgment and Record." O n February 9, 2010, Petitioners filed notice of Respondent's compliance with the s u m m o n s and requested that the Court remove the March 5, 2010 scheduling conference f ro m the calendar and close the case. Also on February 9, 2010, Petitioners filed o p p o sitio n to Respondent's notice, contending that the notice's filing did not comply with L o c a l Rule 78-230(b); that the requested declaratory judgment is inappropriate; and that b e c a u s e Respondent has complied with the summons, the notice is moot. R e sp o n d e n t having complied with the IRS summons, Petitioner's enforcement a c tio n is appropriately closed, and Respondent's request for declaratory judgment is m o o t. Accordingly, it is HEREBY ORDERED that: 1. T h e scheduling conference set for March , 2010, at 9:30 a.m. before M a g istra te Judge Sandra M. Snyder is VACATED; 2. T h e notice filed by Respondent on February 1, 2010, is dismissed as M O O T in light of Respondent's compliance with the summons that was the s u b je c t of this action and Petitioners' request to close the case; and 3. T h e Clerk of the Court is directed to close this case in its entirety.

IT IS SO ORDERED. Dated: February 12, 2010 emm0d6 /s/ Oliver W. Wanger UNITED STATES DISTRICT JUDGE

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