Collins et al v. Sheri I. Provost

Filing 29

ORDER Vacating Scheduling Conference; ORDER Dismissing Respondent's Filing as Moot; ORDER Directing Clerk to Close Case signed by Chief Judge Anthony W. Ishii on 02/10/2010. CASE CLOSED.(Flores, E)

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 19 20 21 22 23 24 25 26 27 28 O n June 1, 2009, Petitioners United States of America and Marilyn Collins, R e v e n u e Officer, Internal Revenue Service, filed a Petition to Enforce Internal Revenue S e rv ic e Summons. (Doc. 1.) O n June 11, 2009, the Magistrate Judge issued an Order to Show Cause Re E n f o rc e m e n t of the Internal Revenue Service Summons. (Doc. 5.) A show cause hearing was held on November 13, 2009, wherein all parties a p p e a re d . (Doc. 19.) Thereafter, on November 16, 2009, the Magistrate Judge issued Findings and R e c o m m e n d a tio n s recommending that the petition be granted and that Respondent Sheri L . Provost be ordered to appear before Revenue Officer Collins. (Doc. 20.) 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. ) ) S H E R I L. PROVOST, ) ) R e s p o n d e n t. ) _________________________________ ) 1 :0 9 -c v -0 0 9 6 1 -A W I-G S A ORDER VACATING SCHEDULING CONFERENCE ORDER DISMISSING RESPONDENT'S FILING AS MOOT ORDER DIRECTING CLERK TO CLOSE CASE

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O n December 21, 2009, this Court issued an Order Adopting the Findings and R e c o m m e n d a tio n s , wherein Respondent was ordered to appear before Revenue Officer C o llin s on January 13, 2010, at 10:00 a.m., to provide testimony and produce documents. (Doc. 22.) O n February 1, 2010, Respondent filed a document entitled "Notice of Declaratory J u d g m e n t and Record," wherein she lists herself as "Secured Party Creditor, Counter C la im a n t, [and] Affiant." Respondent seeks an order declaring that she is: (1) "the only p a rty who has put any value into SHERI LYNNE PROVOST;" (2) "the only party e n title d to any equity attached to SHERI LYNNE PROVOST;" (3)"entitled to any in te rp le a d e d funds related to SHERI LYNNE PROVOST;" and that (4) Petitioners "be b a rre d from any collection of any alleged debts from Sheri Lynne Provost, relating to S H E R I LYNNE PROVOST . . .." (Doc. 25 at 10-11.) O n February 9, 2010, Petitioners filed a notice of compliance indicating that R e sp o n d e n t has complied with the tax summons. As a result, Petitioners request the C o u rt close the case and take the scheduling conference off calendar. (Doc. 27.) That same date, Petitioners filed an opposition to Respondent's Notice for D e c la ra to ry Judgment and Record. More particularly, Petitioners oppose Respondent's n o tic e on the basis it was not properly noticed, that Petitioners have requested the Court c lo s e the matter and therefore any relief requested by Respondent is moot, and that d e c la ra to ry judgment is inappropriate to the instant proceeding. (Doc. 28.) R e sp o n d e n t having complied with the IRS summons, Petitioners' 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 16, 2010, at 9:30 a.m., before M a g istra te Judge Gary S. Austin be VACATED;

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T h e notice filed by Respondent on February 1, 2010, be 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

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T h e Clerk of the Court is DIRECTED to close this case in its entirety.

IT IS SO ORDERED. D a te d : 0m8i78 February 10, 2010 /s/ Anthony W. Ishii C H IE F UNITED STATES DISTRICT JUDGE

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